In a constantly evolving business environment, organizations are integrating sustainability into their strategic and operational goals. Beyond generating a positive impact on the environment and society, they strive for transparency in reporting their performance to both investors and stakeholders.
From a financial perspective, the most current regulations come from the International Sustainability Standards Board (ISSB) of the IFRS Foundation. This framework unifies previous standards, such as those of the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-Related Financial Disclosures (TCFD), with the aim of providing consistent and comparable guidelines for disclosing financial information related to sustainability. This transparency is key for investors and creditors to assess risks and opportunities in their investment decisions.
On the other hand, regarding disclosures to stakeholders, the most widely recognized standard is the Global Reporting Initiative (GRI). This framework provides a comprehensive view of an organization's environmental and social performance, enabling it to meet the expectations of its various stakeholders.
In light of this reality and aware of the constant evolution of sustainability standards and regulations, the University of Piura presents the International Program in Sustainability Reporting. This program will enable professionals involved in performance management and sustainability reporting to stay up-to-date on theoretical approaches, current regulations, and the analysis of case studies and practical applications of regulatory frameworks as a basis for improving or preparing sustainability reports in their organizations.
Upon completion, participants will receive a certificate of approval awarded by the University of Piura, which will strengthen their professional profile.
General Objective
The program aims to provide participants with a clear and practical introduction to the sustainability reporting process. It will offer essential knowledge of the main standards, regulations, and best practices for disclosing environmental, social, and governance (ESG) information, presented from a practical and accessible perspective. This will enable them to develop a solid understanding of global trends and management practices in corporate sustainability reporting.
Specific Objectives
- Understand the theoretical foundations, key concepts and current trends in social responsibility, corporate sustainability and non-financial reporting, based on the analysis of cases and business experiences.
- Understanding the dual materiality approach in sustainability reporting, differentiating between impact (or sustainability) materiality and financial materiality, through the review of practical cases.
- Become familiar with the main regulatory frameworks and international standards associated with sustainability reporting, such as the Global Reporting Initiative (GRI) and the Sustainable Development Goals (SDGs) in the area of impact materiality; as well as the Sustainability Accounting Standards Board (SASB), the Task Force on Climate-Related Financial Disclosures (TCFD), Integrated Reporting (IR) and the International Sustainability Standards Board (ISSB) standards of IFRS in the area of financial materiality, under ESG (Environmental, Social & Governance) criteria.
- Interpret the practical application of these international frameworks and standards through case studies of local and international companies.
The program will be delivered through lectures, colloquiums, and the development of practical case studies that will reinforce the conceptual aspects.
The program is delivered in a synchronous virtual format through interactive online sessions. Classes will be recorded so participants can review them.
- Certificate of approval:
It will be awarded to participants who have passed the program with a minimum grade of twelve (12) and have more than 80% of class attendance.
- Certificate of participation:
It will be awarded to participants who do not pass the program, but who have more than 80% of class attendance.
*All certificates will be issued electronically and sent via email 20 business days after all grades are received. This program does not lead to an academic degree.
The program is aimed at:
- Executives from the areas of sustainability, finance, accounting, auditing, and corporate communication.
- Consultants specializing in sustainability and financial reporting.
- Professionals interested in developing or strengthening skills related to the management and preparation of information on sustainability.