Ethical sustainability communications

Sustainability communications are under increasing scrutiny from regulators, investors and the wider community. Finance professionals play a critical role in ensuring sustainability claims are accurate, well-established and aligned with ethical and regulatory expectations.  

Using the ethical obligations outlined in the IESBA Code as a foundation, this micro course builds practical judgement needed to identify and assess misleading sustainability communications across environmental, social and governance domains. 

Learners will explore Australian and New Zealand regulatory frameworks and learn how to evaluate sustainability claims using professional judgement. This micro course examines substantiation and evidentiary standards, helping finance professionals determine whether claims are sufficiently supported and assess potential compliance risks.

By completing this micro course, learners will be better equipped to contribute to credible, compliant sustainability communications and support their organisations in strengthening the quality and integrity of its sustainability reporting and disclosures.   

After completing this module, you will be able to: 

• Explain the ethical obligations finance professionals hold in relation to sustainability communications under the IESBA Code.  
• Identify common forms of misleading sustainability communication across ESG domains. 
• Evaluate the quality and substantiation of sustainability communications using professional judgment.
• Apply Australian and New Zealand regulatory frameworks to assess the compliance risk of sustainability claims.
• Assess sustainability claims against appropriate evidentiary standards and determine whether each should be approved, revised or rejected.
• Contribute to sustainability communications that are accurate, well-substantiated and appropriate for different audiences.

Benefits

• Navigate the ethical responsibilities associated with sustainability communications. 
• Identify potential greenwashing and other misleading sustainability claims.
• Apply a critical and professional approach to evaluating sustainability information. 
• Interpret Australian and New Zealand regulatory requirements and assess compliance risk. 
• Make informed decisions about whether sustainability claims are sufficiently supported by evidence. 
• Support the development of credible sustainability communications that meet stakeholder and regulatory expectations.