• The four core pillars

    Governance, Strategy, Risk Management, and Metrics and Targets. See what each one requires and how it translates into disclosures.

  • The fundamentals of IFRS S1

    Understand how value chains, dependencies, impacts, risks and opportunities shape sustainability-related financial disclosures.

  • A worked case study

    Follow ConnectMalawi, a fictional listed telecoms company, as each concept is applied to real issues such as power outages and skills shortages.

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, ConnectMalawi, is a fictional telecoms company listed on the MSE, 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. Course Introduction

    2. Supporting Documents

    3. Key Players

    4. Case Study Introduction

    1. An Interconnected Value Chain

    2. An Interconnected Value Chain: Example

    3. Understanding Dependencies and Impacts

    4. Understanding Dependencies and Impacts: Example

    5. Understanding Risks and Opportunities

    6. Understanding Risks and Opportunities: Example

    7. Fundamentals Quiz

    1. Fundamental Characteristics

    2. Enhancing Characteristics

    3. Qualitative Characteristics Quiz

    1. Governance: Concept Overview

    2. Governance: Key Components

    3. Governance: Case Study Example

    4. Governance: Quiz

    1. Risk Management: Concept Overview

    2. Risk Management: Key Components

    3. Risk Management: Case Study Example

    4. Risk Management: Quiz

    1. Strategy: Concept Overview

    2. Strategy: Key Components

    3. Strategy: Case Study Example

    4. Strategy: Quiz

About this course

  • 33 lessons
  • 1.5 hours of video content

Get clear on IFRS S1 before your first disclosure

Build a working understanding of the standard in this focused course, then take the next step with Implementing IFRS S1: Building the Foundations.