Carbon Accounting for Climate and Sustainability
2nd - 3rd March 2026
Online - Live
Meet Our Trainer
Hentie Van Wyk
Mr. Hentie Van Wyk is a Chartered Accountant (SA) & a PhD in Public Sector Management. Practiced from (KPMG) & worked there as an Audit Manager. At present he is a Programme Director for Accounting Education at the University of the Free State (SA).
He had been on various key positions.
- VP – International Association of Accounting Education and Research
- President – of the South African Accounting Association.
- Treasurer – of Cricket South Africa from 2005 to 2010.
- Management – of Grey College from 1998 to 2004.
Learning Outcomes Key Topic
By the end of the seminar, candidates will be able to:
ISSB and Reporting
- Gain knowledge on the new developments of the International Sustainability Standards Board (ISSB).
- Understand the new IFRS S1 and IFRS S2 Standards that will change financial reporting.
- Report and disclose sustainability and climate change-related information in the annual reports.
Sustainability and ESG
- Understand the principles of sustainability and the effect of climate change.
- Link Environment, Social, and Governance (ESG) with sustainability and climate change.
- Understand the background and three pillars of ESG.
Carbon Accounting and GHG Emissions
- Understand the importance of carbon and the carbon cycle.
- Understand the concepts of physical and financial carbon accounting.
- Be able to calculate Greenhouse Gas (GHG) emissions across three scopes. Understand the definition and importance of the three scopes of direct and indirect, upstream, and downstream GHG emissions.
- Understand the use of emission factors (EFs) and the Global Warming Potential (GWP) in carbon emission calculations.
Practical Application
- Be assisted in calculating and measuring Greenhouse Gas emissions to disclose the information in the annual reports.
- Understand how to apply the principles through real-life scenarios, practical examples, and illustrations.
Reason To Attend This Training
The seminar will enable attendees to:
- Understand New Standards: Gain knowledge on the new developments of the ISSB , including the finalized standards IFRS S1 (General Requirements for Disclosure) and IFRS S2 (Climate-related Disclosures).
- Link ESG and Sustainability: Connect Environment, Social, and Governance (ESG) with sustainability and climate change.
- Master Carbon Accounting: Be able to calculate GHG emissions across three scopes (direct, or indirect, upstream, or downstream).
Course Details
Day 1
Background to sustainability
- - Sustainability risks/opportunities arise interactions with ….
- - Sustainability and climate change
- - Who will force change?
- - Need forreporting on sustainability
Building blocks of sustainability
- - Sustainably development goals
- - Importance of sustainability goals
- - Sustainability is a management function
- - Managing sustainability
- - Sustainability: The new approach
The link ESG and sustainability
- - How did ESG originated?
- - Background to ESG
- - Linking ESG with sustainability goals
- - Three pillars of ESG
- - Environment + Social + Governance = Sustainability
- - ESG focus = sustainability focus
- - Questions and answers
The link between climate change and sustainability
- - Importance of climate change and sustainability risks
- - Climate change and global warming
- - What is the importance of carbon?
- - Reservoirs of carbon
- - The carbon cycle and explained
- - The risk of the greenhouse effect
- - What causes global warming and climate change?
- - Most important greenhouse gases and industries responsible
- - The impact of climate change
- - Behaviour of customers and impact on business
- - What can corporates do?
- - Concept of circular economy
Why account for Greenhouse gases?
- - Time to change
- - To measure is the starting point
- - Why account for Carbon/GHGs?
- - Benefits of controlling emissions
- - Focus areas
- - What is carbon accounting?
Physical and financial carbon accounting
The value chain
- - Value chain: Starting point of carbon accounting
- - Value chain: Direct vs indirect emissions
- - Defining the three scopes
- - Upstream and downstream emissions
- - The three scopes and the importance thereof
- - The importance of GHG Inventory
- - Reduce regulate and offset
Measurement of GHG emissions
- - Carbon emission calculations
- - The basic calculation and the use of emission factors (EFs)
- - Quantification of EFs and different measurements
- - The use of the Global Warming Potential (GWP)
- - GHG vs Global Warming Potential
- - Revised basic calculation
- - Example with Global Warming Potential
- - Sources of EFS: Single source vs multiple sources
- - Direct vs Indirect emissions in three scopes
- - Simplified examples of carbon emissions calculations
Day 2
Evolution of sustainability and climate reporting frameworks
- - Developments of reporting frameworks
- - Carbon disclosure project (CDP)
- - Climate disclosure standards board (CDSB)
- - Global reporting initiative (GRI)
- - International integrated reporting council / Value reporting framework (IIRC/VRF)
- - Sustainability accounting standards board (SASB)
- - What now with all the frameworks?
- - IFRS Foundation and structure
The standards of the International Sustainability Standards Board (ISSB)
- - The future of the ISSB, the future Value Reporting Foundation (VRF), and Climate disclosure standards board (CDSB)
- - Objective of the ISSB
- - The Technical Readiness Working Group (TRWG)
- - General Requirements for Disclosure of Sustainability-related Financial Information (ISSB: S1, standard finalised 26/6/2023)
- - Climate-related Disclosures (ISSB: S2, standard finalised 26/6/2023)
- - New developments on ISSB S2
- - Examples including Marks and Spencer, Jaguar and Emirates
- - Impact of climate change on other financial reporting standards and going concern
The role of the IFRS Foundation in future
- - Future role of the IFRS foundation
- - Involvement of IFRS foundation through the Value Reporting Foundation (VRF)
- - Future of the SASB standards
- - Future of the integrated reporting framework
- - Future of Climate Disclosure Standards Board (CDSB)
Course Fee
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- +92-301-2938376
- training@indulead.com
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