CA CFAP 3 Sustainability Reporting & Assurance 1st Edition by Adnan Hameed Khokhar – PAC

Description

A Handbook of Sustainability Reporting and Assurance CFAP-3 (1st Edition) by Adnan Hameed Khokhar, FCA, is a comprehensive and practical study companion for students preparing for the Institute of Chartered Accountants of Pakistan (ICAP) CFAP-3 Sustainability Reporting & Assurance examination. Prepared by The Professionals’ Academy of Commerce (PAC) and published by Ishfaq Publishing Company, this book covers essential sustainability reporting concepts, ESG frameworks, IFRS Sustainability Disclosure Standards, climate-related disclosures, and sustainability assurance requirements.

As sustainability, climate change, and environmental, social, and governance (ESG) considerations become increasingly important in modern business, this handbook helps students understand the evolving reporting and assurance landscape through structured explanations, practical examples, real-world scenarios, case studies, practice questions, and relevant ICAP past examination papers.

With 22 systematically arranged chapters, the book supports progressive learning, examination preparation, and effective revision for aspiring Chartered Accountants and accounting professionals.

Key Features

• Complete CFAP-3 Coverage: Structured study material for Sustainability Reporting & Assurance.
• IFRS Sustainability Standards: Covers IFRS S1 and IFRS S2, including sustainability-related financial disclosures and climate-related reporting.
• ESG and Sustainability Frameworks: Explains business sustainability, global sustainability challenges, Sustainable Development Goals (SDGs), and the Paris Agreement.
• SASB Industry Applications: Includes industry-specific applications for banking, oil and gas, steel, apparel, telecommunications, chemicals, agriculture, e-commerce, automobiles, pharmaceuticals, and other sectors.
• Corporate Governance: Explores governance requirements and sustainability integration in business.
• Sustainability Assurance and Ethics: Covers ISSA 5000 and the International Ethics Standards for Sustainability Assurance (IESSA).
• Practical Examples and Case Studies: Helps students connect theoretical concepts with professional practice.
• Practice Questions and ICAP Past Papers: Supports examination preparation, self-assessment, and revision.
• Expert Authorship: Written by Adnan Hameed Khokhar, FCA, an experienced Chartered Accountant, sustainability consultant, professional trainer, and corporate advisor.

Contents at a Glance

Part I – Introduction

• Introduction to Sustainability
• ESG Framework and Business Sustainability
• Business Objectives, Challenges, and Sustainability Integration
• Global Sustainability Challenges, SDGs, and the Paris Agreement
• Global Sustainability Reporting Landscape
• Development of IFRS S1 and IFRS S2

Part II – IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information

• Objectives, Scope, and Fundamental Concepts
• Governance, Strategy, Risk Management, Metrics, and Targets
• General Disclosure Requirements

Part III – IFRS S2: Climate-Related Disclosures

• Climate Change, Risks, and Opportunities
• Governance and Strategy
• Greenhouse Gas (GHG) Accounting
• Metrics, Targets, and Climate Scenario Analysis

Part IV – SASB Industry Applications

• Iron and Steel Producers
• Apparel, Accessories, and Footwear
• Commercial Banks
• Oil and Gas
• Electric Utilities and Power Generators
• Telecommunication Services
• Chemicals and Agricultural Products
• Professional and Commercial Services
• E-commerce
• Biotechnology and Pharmaceuticals
• Automobiles

Part V – Corporate Governance

• Corporate Governance for Sustainability

Part VI – Assurance and Ethics

• General Requirements for Sustainability Assurance Engagements (ISSA 5000)
• International Ethics Standards for Sustainability Assurance (IESSA)

Part VII – Practice Questions and ICAP Past Papers

• Practice Questions
• ICAP Past Examination Papers

About the Author

Adnan Hameed Khokhar, FCA, is a Fellow Chartered Accountant, Certified Independent Director, sustainability consultant, professional trainer, and corporate advisor with more than 20 years of professional experience in Pakistan and the Middle East. His areas of expertise include sustainability reporting and assurance, ESG, climate-related disclosures, IFRS, auditing, taxation, corporate governance, and business advisory.

He is also a visiting lecturer and faculty member at LUMS, Punjab University, PAC, and other educational and professional institutions. His experience in professional practice and teaching brings practical insight to this CFAP-3 study companion.

Who Should Buy This Book?

• ICAP students preparing for the CFAP-3 Sustainability Reporting & Assurance examination.
• Aspiring Chartered Accountants seeking structured study material.
• Accounting and finance professionals interested in sustainability reporting and assurance.
• Students and practitioners who want to understand IFRS S1, IFRS S2, ESG frameworks, and climate-related disclosures.
• Professionals looking for a practical reference on sustainability assurance, corporate governance, and reporting standards.

Why Choose This CFAP-3 Handbook?

This handbook combines structured explanations, industry-specific applications, practical case studies, practice questions, and ICAP past papers in one study resource. It is designed to make complex sustainability reporting and assurance concepts easier to understand while supporting examination preparation and professional learning.

Order A Handbook of Sustainability Reporting and Assurance CFAP-3 1st Edition by Adnan Hameed Khokhar from CBP Books and prepare for the evolving requirements of the Chartered Accountancy profession.