Measuring and Reporting on Sustainability
Programme Outline
Day 1
- Sustainable accounting: objectives and obstacles
- Impact-weighted accounting
- True Cost Accounting
- Exercise: Comparing impact-weighted vs True Cost accounting in a real-life case study
- Natural Capital Accounting
- Total Impact Measurement & Management (TIMM)
- In-class Assignment 1: Applying TIMM to make a business decision in your organisation
Day 2
- United Nations Sustainable Development Goals (SDGs)
- Global Reporting Initative (GRI) Standards
- International Standards Organisation (ISO) Codes
- Exercise: Identify the most relevant SDGs, GRI Standards and ISO Codes to your organisation
- Investor-focused standards: International Sustainability Standards Board (ISSB) disclosures
- Climate and nature-focused standards: TCFD and TNFD
- Reporting requirements in Singapore
Day 3
- Carbon commitments: Are they worth making?
- Ambition-setting I: Carbon-neutral vs net-zero
- Ambition-setting II: Adhering to SBTi criteria
- In-class Assignment 2: Choose between carbon-neutral, net-zero, and SBTi-compliance in a real-life case study
- Developing a realistic glide path
- Technological and financing options for decarbonisation
- Common pitfalls when making carbon commitments
Day 4
- Digital sustainability reporting tools: do you need one?
- Free carbon calculators: IMDA
- Excel-based tools: Responsibility Index Communicator for Enterprises (RICE), Carbon & Emissions Recording Tool (CERT)
- Exercise: Use RICE to calculate sustainability performance in a real-life case study
- ERP-based and AI-based tools: Oracle, IBM Envizi, Unravel Carbon
- Limitations of digital tools
- Team Project briefing and preliminary planning
Day 5
- Team Project: Calculating your organisation’s environmental footprint
Assessment
- Assignments
- In-class participation
- Team Project