ESG and climate related reporting is slowly being brought into annual reports starting from big organisations and is expected to filter down to smaller organisations in the future. In this course we consider what ESG reporting standards are available and who they apply to as well as how these requirements might filter down to smaller companies. We also consider how climate change is already impacting the financial statements of firms and what you need to look out for at your clients.
This course covers:
- A brief overview of the IFRS Sustainability Disclosure Standards
- The current regulations around ESG reporting
- FRS 102 and climate change reporting
- Review of climate related issues in financial statements and annual reports
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.