Program Overview
Risk Assessment, Measurement and Reporting.
The sustainability and climate-related reporting landscape has significantly shifted in recent years creating newer obligations for organisations in their annual reporting and disclosures. The Australian government has approved legislation requiring affected entities to include compulsory climate-related financial disclosures in their annual reports effective 1 January 2025.[1] As a result, there is an urgent need to develop expertise to comply with these requirements. More specifically, with the introduction of the Australian Accounting Standards Boards’ S1 General Requirements for Disclosure of Sustainability-related Financial Information and S2 Climate-related Disclosures sustainability standards, reporters are under increasing pressure to (1) respond internally and (2) act upon the mandatory reporting and disclosure mandates. In doing so, reporters need to reflect and then report on the impact of their climate-related and sustainability risks and opportunities on their financial performance, both contemporaneously and into the future.
The masterclass has been specifically developed to align with the four key reporting pillars of both AASB S1 and S2 sustainability and climate standards as follows:
- Governance: the governance processes, controls and procedures that the reporter employs to monitor and manage its sustainability/climate-related risks and opportunities;
- Strategy: the overall approach the reporter uses to manage sustainability/climate-related risks and opportunities;
- Risk management: the detailed processes the reporter uses to identify, assess, prioritise and monitor its sustainability/climate-related risks and opportunities; and
- Metrics and targets: the reporter’s performance in relation to sustainability/climate-related risks and opportunities, including progress towards targets the reporter has set or is required to meet.
[1] Australia supports the adoption of the International Sustainability Standards Board’s IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information andIFRS S2 Climate-related Disclosures.
If this masterclass interests you, you might also want to register for the following courses:
Carbon accounting, reporting and measurement – two full days – 8 May and 11 June 2025
ESG and sustainability – two full days – 10 September and 15 October 2025
About the facilitators
Professor Nigar Sultana
Nigar is a chartered accountant with over 15 years of experience in tertiary education and research. She teaches executive education programs, undergraduate and graduate courses on sustainability, ESG regulations, reporting, assurance, and carbon accounting globally. Nigar has a strong record of grant income and research published in top accounting journals, focusing on corporate governance, gender diversity, environmental sustainability, and climate and carbon accounting. Her expertise is sought after by industry and government sectors, providing practical solutions in financial literacy, gender equity, natural capital and climate accounting. Nigar serves as the Climate Action Lead and ESG and Carbon Accounting Lead at the Curtin Institute of Energy Transition, and she contributes as a climate research expert to the Australian Accounting Standards Board and international regulators.
Associate Professor Harj Singh
Harj is a Chartered Accountant with a decade of experience in public practice, including at a Big4 accounting firm, before transitioning to academia. He specialises in sustainability, focusing on climate risk, carbon accounting, ESG assurance, and developing ESG reporting metrics across commercial and not-for-profit sectors. Harj has been appointed to the Australian Accounting Standards Board’s Climate Research Expert List, shaping future climate-related reporting requirements in Australia. His recent achievements include pioneering a Natural Capital Accounting framework in Australia’s mining sector and building climate accounting capacity in Vietnam and across Africa through prestigious Australia Awards Short Courses.