CPA Ireland are committed to empowering our students to become strategic and technical influencers in the quest to increase focus on and commitment to sustainability reporting. At the Strategic Level on the CPA syllabus, our students will encounter the study of this topic in both mandatory subjects, Strategy & Leadership and Advanced Financial Reporting.
Students will explore the strategic aspect of sustainability reporting in the subject of Strategy and Leadership, by examining sustainability in the context of an organisation’s strategy and the business case for incorporating it into the strategy. You will study the role and importance of the following key areas in developing an effective sustainability strategy and reporting framework:
- Vision and leadership
- Stakeholder engagement
- Goals and target setting
- Integration with risk management
In the subject Advanced Financial Reporting, students will encounter and explore the following areas relating to Sustainability Reporting:
- Sustainability reporting landscape and the role of the accountant
- Developing an organisational reporting strategy
- Reflecting sustainability impacts in financial statements & narrative for investors
- Determining materiality & external disclosures
- Issues around the reliability and quality of external assurance
As future business leaders, you are at the forefront of this change and can start making this change by studying the CPA qualification.