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CORPORATE SUSTAINABILITY REPORTING

On 26 June 2025, the QFCRA issued its GENE (Corporate Sustainability Reporting) and Minor and Technical Amendments Rules 2025 and the Guidance on “How to start the journey in applying the International Sustainability Standards Board (ISSB) Standards” (the Guidance), specifically the IFRS S1 General Requirements for Sustainability-related Disclosures (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2).

Below is a non-exhaustive list of online resources and tools to support firms implementing IFRS S1 and S2.
 
Courses
International Sustainability Standards Board

Start your learning journey by familiarising yourself with the IFRS Sustainability Disclosure Standards.

You must be logged in to your www.ifrs.org account to access the e-learning platform.

Log in or create an account if you haven’t done so already.

Sustainable Stock Exchanges (SSE) initiative and the Qatar Stock Exchange

Enhance your understanding of IFRS Sustainability Disclosure Standards by watching a live training presented by experts from the IFRS Foundation, the Sustainable Stock Exchange (SSE) Initiative and the Qatar Stock Exchange on 24 April 2024.

This training guides you through the four-step process of preparing, aligning, implementing and communicating sustainability-related information.

FSA Credential

Show your expertise with a premier credential at the forefront of sustainability-related financial disclosure and analysis.

The FSA Credential is the most advanced credential related to the ISSB Standards. Through this two-part credential, learn how to navigate the sustainability disclosure landscape, enhance your ability to integrate sustainability considerations into financial analysis and gain the skills you need to lead on disclosure.

IFRS Sustainability Alliance

This global membership programme covers sustainability standards, integrated reporting, and integrated thinking. The Alliance offers curated insights, educational programming, and peer-to-peer networking.

 
SUPPORTING MATERIALS TO IMPLEMENT IFRS S1 AND S2
You will find all resources related to implementing IFRS S1 and S2 on these pages.

Visit the pages related to education material, webcasts and webinars, sources of guidance, etc.

For IFRS S1, click here.

For IFRS S2, click here.

IFRS Sustainability Knowledge Hub 

The IFRS Sustainability knowledge hub is a free online resource for preparers, designed to help them understand and get ready for applying IFRS S1 and IFRS S2.

 
CLIMATE RISKS
The Network for Greening the Financial System (NGFS)

The NGFS partnered with an expert group of climate scientists and economists to design a set of hypothetical long-term scenarios, published in November 2024 in the expanded version 5.0. They provide a common and up-to-date reference point for understanding how climate change (physical risk) and climate policy and technology trends (transition risk) could evolve in different futures. Each scenario was chosen to show a range of higher and lower risk outcomes.

During May 2025, the NGFS published short-term climate scenarios for central banks and supervisors.

European Insurance and Occupational Pensions Authority (EIOPA)

This webpage lists open-source tools useful for data and models on climate-related risks.

 
GHG FINANCED EMISSIONS CALCULATION (Scope 3 Category 15 GHG emissions)
Partnership for Carbon Accounting Financials Engagement Group (PCAF)

PCAF is a global partnership of financial institutions that work together to develop and implement a harmonised approach to assess the GHG emissions associated with their loans and investments.

PCAF MENA – Regional implementation team

The PCAF MENA team enables peer-to-peer collaboration to share experiences and lessons learned among its members regarding implementing GHG accounting methods in their portfolios.

 
FIRM’S DECARBONISATION PATHWAY
The Glasgow Financial Alliance for Net Zero (GFANZ)

GFANZ aims to develop globally applicable, pan-sector recommendations and guidance for transition planning by financial institutions and define the key components of a credible net-zero transition plan.

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