## Overview

Our free ACCA SBR Current Issues, Sustainability, and Analysis notes cover everything you need to know for this module. From sustainability-related reporting (ISSB IFRS S1/S2) to recent and emerging issues, and analysis and professional communication, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Sustainability-related reporting (issb ifrs s1/s2)

- [General requirements and materiality for sustainability](./acca-sbr-sustainability-related-reporting-issb-ifrs-s1-s2-general-requirements-and-materiality-for-sustainability)
- [Climate-related disclosures and metrics (ifrs s2)](./acca-sbr-sustainability-related-reporting-issb-ifrs-s1-s2-climate-related-disclosures-and-metrics-ifrs-s2)
- [Connectivity with financial statements](./acca-sbr-sustainability-related-reporting-issb-ifrs-s1-s2-connectivity-with-financial-statements)

## 2. Recent and emerging issues

- [New and amended ifrs and agenda decisions](./acca-sbr-recent-and-emerging-issues-new-and-amended-ifrs-and-agenda-decisions)
- [Crypto assets and digital reporting considerations](./acca-sbr-recent-and-emerging-issues-crypto-assets-and-digital-reporting-considerations)
- [Alternative performance measures and investor use](./acca-sbr-recent-and-emerging-issues-alternative-performance-measures-and-investor-use)

## 3. Analysis and professional communication

- [Impact of accounting choices on ratios and covenants](./acca-sbr-analysis-and-professional-communication-impact-of-accounting-choices-on-ratios-and-covenants)
- [Ethical evaluation of reporting treatments](./acca-sbr-analysis-and-professional-communication-ethical-evaluation-of-reporting-treatments)
- [Drafting clear explanations and advice to stakeholders](./acca-sbr-analysis-and-professional-communication-drafting-clear-explanations-and-advice-to-stakeholders)


Free ACCA SBR Current Issues, Sustainability and Analysis Study Guide