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Accounting and Corporate Regulatory Authority
Guidebooks and manuals

Sustainability Reporting Body of Knowledge

Audience

Training providers

Resource topic

Sustainability reporting

3 September 2026

ACRA's knowledge base that covers key global sustainability reporting standards to guide training providers in developing quality programmes.

Building Capabilities in Sustainability Reporting 

ACRA has developed the Sustainability Reporting Body of Knowledge (SR BOK) to guide training providers in developing quality programmes for professionals interested in sustainability reporting. The SR BOK provides a comprehensive framework of essential knowledge areas, covering key global standards such as the International Sustainability Standards Board (ISSB)’s IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, and the Greenhouse Gas Protocol.

Validated by more than 50 key industry stakeholders, including company preparers, assurance providers, professional bodies and training providers, the SR BOK aims to drive consistency in the depth of sustainability reporting training programmes across different providers. Training providers can refer to the SR BOK to design specialised courses.

Access the BOK here: Sustainability Reporting Body of Knowledge (opens in new tab).

Find out more about the SR BOK and other support for sustainability reporting (opens in new tab).