เปิดรับสมัคร Principles of Environmental, Social, and Governance (ESG) and Sustainability Reporting Standards 2025

Module1: Introduction to
ESG & Sustainability

·    What is ESG?

o  A History of ESG

o  How is Sustainability Defined?

o  What is Driving Growth?

o  Why is ESG Important? Business Case for ESG

o  Market Drivers

o  Sustainable Finance Considerations

o  Key Concepts

·    How is Sustainability Defined?

·    Sustainable Development Goals (SDGs)

·    Corporates Adopting ESG Practices

·    Responsible Investment vs. Corporate Management

·    Benefits of Sustainability Programs with ESG

·    Recap, Class Quiz & Discussion

Module 2: Exploring the ESG Pillars

·    Delving Deeper into ESG Risk and Opportunity Issues

o  Closer Look at Environmental, Social, and Governance (E, S, G)

·    Recap, Class Quiz & Discussion

Module 3: Climate Change

·    An introduction to Climate Change

o  The Paris Agreement

o  Net-Zero Carbon Commitments

o  The GHG Protocol

o  GHG Scope 1, 2, and 3 Emissions Categories

·    Recap, Question and Answers

Module 4: Understanding Materiality in ESG

·    Understanding Materiality in ESG

o   Double Materiality: GRI vs. ISSB

o   Identifying the Material Financial Impacts of Sustainability Factors

·    SASB Sectors & Industries ESG Standards & Factors

·    Case Study on Defining Material Issues in Environmental, Social, and Governance

·    Case Study on ESG Integration

·    Recap, Class Quiz & Discussion

Module 5: Tech, Data, and ESG

·    Role of Technology and Data in ESG

·    Why It Is Important to Invest in ESG Data & Technologies

·    ESG Reporting Frameworks

·    Practical Steps for ESG Data Integration

·    More on the role of Tech and Data

·    Recap, Questions and Answers

Module 6: Sustainability Accounting Standards and Guidance – IFRS | SASB | GRI

·    Consolidating the Various Accounting Standards and Frameworks

·    Types of ESG Information

·    The Need for Sustainability Accounting Standards

·    Evaluating the Comparability of Sustainability Information

·    The Connection Between Sustainability Performance and Valuation

·    Recap, Class Quiz & Discussion

·    Sustainability and ESG Report Homework

Module 7: IFRS’s ISSB, SASB & GRI

·    ISSB’s New Standards: S1 & S2

·    IFRS Governance and Oversight Structure

·    Market Drivers for the ISSB

·    ISSB Objectives

·    IFRS Standards Within the Broader Reporting Landscape

·    Architecture of the New Standards

o   Task Force on Climate-Related Financial Disclosures (TCFD)

o   S1: General Requirements for Sustainability-Related Disclosures

o   S2: Climate-Related Disclosures

o   When to Report

o   Proposed Reporting of Risks and Opportunities

o   5 Reasons Companies and Investors Support and Engage with the New ISSB

o   Achieving Global Capital Market Standards

o   SASB Standards

o   GRI Standards

·    Recap, Class Quiz & Discussion

Module 8: Stock Exchange of Thailand (SET) Guidance

·    Sustainability Disclosure Guidelines in the Thai Capital Market

Module 9: ESG Reporting and Disclosure – Writing & Interpreting

·    ESG Report Case Examples

·    ESG Disclosures

·    ESG Reporting Types

·    Preparing for Disclosures

·    Supplementary SASB Table or Index

·    Example of Standalone Reports

·    ESG Ratings and Broader Ecosystem

·    Evaluation of Sustainability Reporting

·    Reporting Best Practices, According to Investors

o   GuidingPrinciples/BestPractices

·     Integrated Reporting

·     Examples of Disclosures: Sustainability Reports

o   Form 56-1 One Report

·    Greenwashing and Why it is Important to Avoid

·    Sustainability and ESG Reporting Assurance

·    Designing the Sustainability or ESG Report

·    Recap, Class Quiz and Discussion

Module 10: Sustainability Report Review & Group Briefings

·    Sustainability Report Review and Discussion

·    Recap, Questions and Answers

Module 11: Integrating ESG into Corporate Performance: A Practical Approach

·    Key Business Challenges Linked to ESG Performance Targets, Reporting, and Disclosures

·    An Example Approach to Develop & Integrate an ESG Strategy

·    Recap, Questions and Answers

Module 12: Key ESG Regulation and Policy Developments

·     Key ESG Regulation and Policy Developments

o  SEC Climate Rule, CRSD

o  Thailand’s Securities and Exchange Commission

o  ISSB / IOSCO

o  CSRD: Implications for Companies Outside the EU

o  The Enhancement and Standardization of Climate-Related Disclosures: Final Rules

·    Recap, Questions and Answers

Instructor’s Closing Thoughts

·    Principles of ESG and Sustainability Reporting Standards Recap, Questions and Answers

·    RecommendReading and Source