Training Manual: Climate Risk Disclosure Compliance Program

Designed and Delivered by Strategy&Ops Consultancy Team

This manual provides a detailed guide covering all six modules of the Climate Risk Disclosure Compliance Training Program. Each module includes:

• Learning Objectives
• Content Outline
• Practical Activities
• Supplementary Resources

Module 1: Introduction to Climate Risk Disclosure

Learning Objectives:

1. Understand the rationale behind mandatory climate disclosures.
2. Identify key international frameworks (ISSB IFRS S2, TCFD, ESRS, US SEC Rules).
3. Recognize the role of climate disclosure in corporate strategy.

Content Outline:

• Global regulatory drivers and policy context
• Overview of ISSB IFRS S2 and TCFD recommendations
• European CSRD and ESRS requirements
• US SEC climate disclosure rules
• Impacts on financial reporting and investor relations

Practical Activities:

• Case study review: analyze a sample TCFD report
• Group discussion: implications of IFRS S2 on sample company
• Quiz on framework key terms

Supplementary Resources:

• Official ISSB IFRS S2 guidance document
• TCFD Final Report
• ESRS Summary sheet
• SEC Climate Disclosure FAQs

Module 2: Understanding Climate Risks and Opportunities

Learning Objectives:

1. Define physical and transition climate risks.
2. Map key risk categories to business functions.
3. Identify emerging opportunities from climate transition.

Content Outline:

• Physical risks: acute and chronic impacts
• Transition risks: policy, market, technology shifts
• Scenario analysis methods
• Opportunity identification: innovation, efficiency, new markets

Practical Activities:

• Risk identification workshop: map risks for a chosen sector
• Scenario planning exercise: create 2°C, 4°C scenarios
• Opportunity brainstorming session

Supplementary Resources:

• IPCC Risk Framework document
• Example scenario analysis templates
• Innovation case studies

Module 3: Data Collection and Management

Learning Objectives:

1. Differentiate between Scope 1, 2, and 3 emissions.
2. Apply best practices for data collection and quality assurance.
3. Understand verification and audit requirements.

Content Outline:

• Scope definitions and boundaries
• Data sources and collection methods
• Data management systems and software
• Verification standards and third-party audit processes

Practical Activities:

• Emissions data mapping for a sample company
• Hands-on exercise using a data template to calculate Scope 1 & 2
• Role-play auditor review: identify data gaps

Supplementary Resources:

• GHG Protocol Scope definitions
• Sample Excel template for emissions data
• Verification checklist

Module 4: Developing Technical and Analytical Capacity

Learning Objectives:

1. Use tools for climate risk assessment.
2. Build financial impact models for climate scenarios.
3. Interpret assessment outputs for decision-making.

Content Outline:

• Climate risk assessment software overview
• Building financial models: revenue, cost, asset value impacts
• Sensitivity analysis and stress testing
• Reporting assessment results

Practical Activities:

• Guided tutorial: run a risk assessment in a sample tool
• Model building: forecast P&L impact under different scenarios
• Data visualization: prepare charts for stakeholder presentation

Supplementary Resources:

• List of open-source risk tools
• Financial modeling template (Excel)
• Sample visualization dashboards

Module 5: Compliance and Reporting

Learning Objectives:

1. Navigate regional compliance obligations.
2. Design reporting processes to meet deadlines.
3. Budget for compliance activities and resources.

Content Outline:

• Comparative overview of regional compliance (EU, US, APAC, Africa)
• Reporting timelines and submission requirements
• Organizational roles and governance structures
• Budget planning and resource allocation

Practical Activities:

• Create a compliance RACI matrix for a hypothetical company
• Develop a high-level compliance project timeline
• Budget estimation exercise for disclosure implementation

Supplementary Resources:

• Regional compliance comparison chart
• RACI matrix template
• Budget planning worksheet

Module 6: Leveraging Climate Disclosure for Strategic Advantage

Learning Objectives:

1. Integrate climate disclosure into corporate governance.
2. Craft stakeholder communication strategies.
3. Identify investment and innovation opportunities.

Content Outline:

• Linking disclosure to ESG strategy and governance
• Investor relations and external communications
• Using disclosure data to drive innovation and new products
• Monitoring performance indicators and KPIs

Practical Activities:

• Draft a press release summarizing a disclosure report
• Workshop: ideate a new product/service based on disclosure insights
• KPI selection exercise and dashboard mock-up

Supplementary Resources:

• Governance framework examples
• Investor communication templates
• Innovation brainstorming toolkit

Interactive Session: Customized Climate Risk Management Plan

Activity: Participants will work in groups to develop a tailored Climate Risk Management Plan for their organization:

1. Identify primary climate risks and opportunities.
2. Design data collection and governance processes.
3. Build a simple financial impact model.
4. Outline compliance roadmap and communication plan.
5. Present to peer groups for feedback.

Materials:

• Case study packets
• Data templates
• Presentation slides