• Governance that works in practice

    Set up board and committee oversight, management accountability, information flows, charters, terms of reference, policies and job descriptions.

  • A four-step identification process

    Map the value chain, identify resources and relationships, analyse dependencies and impacts, then identify the risks and opportunities that affect financial prospects.

  • Proportionate and realistic

    Use the principle of proportionality to match your approach to your organisation’s size and maturity, through workshops, desktop research or both.

Developed with the Malawi Stock Exchange & Institute of Chartered Accountants in Malawi

GCX has developed this course in partnership with the Malawi Stock Exchange (MSE) and the Institute of Chartered Accountants in Malawi (ICAM) to help listed companies and other organisations in Malawi understand and prepare for IFRS S1 reporting. The case study, Nyasa Harvest Aquaculture Ltd (NHA), is a fictional tilapia farming business on Lake Malawi, so the examples reflect the conditions Malawian organisations work in.

Meet Your Instructors

This course is presented by three members of the GCX team, who developed its practical approach to IFRS S1. Ohad Shachar, Director of Sustainability, leads the team and focuses on how governance and accountability support credible sustainability disclosure. Tala James, Impact Advisor, brings experience in capacity building and learning design, translating complex sustainability requirements into practical, accessible concepts and processes that organisations can apply. Georgia Emms, Impact Analyst, focuses on applying IFRS S1 in proportion to an organisation's size and maturity, and on practical ways to identify sustainability-related risks and opportunities. Together they combine strategic, analytical and hands-on perspectives to help you understand what IFRS S1 requires and how to deliver it.

Course curriculum

    1. Introduction to the Course

    2. Recap of IFRS S1 Reporting Requirements

    3. Proportionality Concept

    4. Case Study Introduction

    1. Board Level Oversight

    2. Management Oversight

    3. Vertical and Horizontal Information Flows

    4. Board Charter and Terms of Reference

    5. Policies and Job Descriptions

    6. Policy Governance and Management

    7. Governance Processes: Case Study Example

    8. Establishing Governance Processes Quiz

    1. Types of Materiality

    2. Malawi-Specific Examples

    3. Understanding Materiality: Quiz

    1. The Four Step Process

    2. What is the Value Chain?

    3. Step 1: Map the Value Chain

    4. Step 1: Case Study Example

    5. Step 2: Identify Resources and Relationships

    6. Step 2: Case Study Example

    7. How Dependencies and Impacts Lead to Risks and Opportunities

    8. Step 3: Analyse Dependencies and Impacts

    9. Step 3: Case Study Example

    10. Step 4: Identify Risks and Opportunities

    11. Step 4: Case Study Examples

    12. Sources for Risks and Opportunities

    13. Approaches to Identifying Risks and Opportunities Practically

    14. Identifying Risks and Opportunities Quiz

    1. Recap

    2. Wrap Up

    3. Final Quiz

About this course

  • 32 lessons
  • 1.5 hours of video content