To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Sustainability Reporting Workshop
Theme: Navigating the Future: Sustainability, Innovation and Governance in Accounting Practices
Date: 12th – 13th November 2025
Time: 9.00am-3.30pm
Delivery Mode: Virtual
Overview
Across the globe, the demand for transparent, decision-useful sustainability information continues to grow. Stakeholders from investors to regulators, customers to communities expect organizations to account for their environmental, social, and governance (ESG) impacts. The evolution of global reporting frameworks such as the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), the GRI Standards, and the European Sustainability Reporting Standards (ESRS) signifies the shift toward standardized, comparable, and reliable ESG reporting.
In recognition of this pivotal shift, ICPAK launched the Roadmap for adoption of IFRS Sustainability Disclosure Standards (IFRS S1 and S2) in November 2024. This landmark initiative underscores ICPAK’s commitment to equipping Kenyan professionals with the knowledge and tools necessary to navigate this new era of corporate reporting and contribute to sustainable national development, a commitment that extends to influencing practices in both the private and public spheres.
Recent trends such as greenwashing, greenhushing, and a growing lack of stakeholder trust have prompted the International Ethics Standards Board for Accountants (IESBA) to introduce the IESSA framework—new ethics and independence standards tailored for sustainability assurance engagements. Understanding these developments is crucial for accounting professionals who are increasingly being called upon to ensure the integrity of ESG disclosures.
This 2-day virtual symposium aims to provide professionals with relevant and practical insights into the key developments in sustainability reporting. Emphasis will be placed on how organizations can align with new standards, embed sustainability into governance structures, and avoid the pitfalls of unethical reporting practices. The symposium is structured to allow for expert presentations, real-world examples, and interactive Q&A sessions, ensuring participants gain both technical and strategic value.
Key Topics
| DAY | MODULE | TOPICS |
| DAY 1 | A.  Introduction to IFRS S1 & S2 | ·        The Need for Sustainability Reporting
·        Objective of IFRS S1 & S2 ·        Introduction to the Core content pillars ·        Relationship with Other Standards |
| B.  General requirements | ·        General requirements
o  Sources of Guidance o  Location of Disclosures o  Timing of reporting o  Comparative information o  Statement of Compliance o  Judgments, uncertainties & errors o  Best practices in data collection o  Building capacity within the organization o  Transition Reliefs |
|
| C.  Materiality Assessment | ·        Definition and Concept of Materiality
·        Materiality Judgment Process ·        Sources of Information ·        Boundary of reporting ·        Integration with Risk and Opportunity Assessment ·        Documentation and Audit Trail |
|
| DAY 2 | D.  Integrating Sustainability into the Corporate Strategy | ·        Developing a Sustainability Strategy
·        Setting sustainability goals & action plans ·        Aligning sustainability initiatives with business strategy ·        Ethical considerations in sustainability disclosures ·        Setting and evaluating sustainability KPIs ·        Common reporting pitfalls & how to avoid them |
| E.    Scenario Analysis | ·        Purpose and Benefits of Scenario Analysis
·        Types of Scenarios ·        Resilience Assessment ·        Integration into Strategic Planning ·        Disclosure Expectations under IFRS S2 ·        Governance of Scenario Analysis ·        Challenges and Best Practices |
|
| F.  GHG Accounting | GHG Emissions
·        Cross-industry climate metrics ·        Introduction to GHG Emissions ·        Climate-Related Financial Risk and GHG Emissions ·        GHG disclosure ·        GHG key concepts ·        GHG measurements ·        Disaggregation of GHG emissions. |
Target Audience:
This training will be useful to all professional Accountants and professionals from all relevant cross-cutting disciplines since sustainability reporting and the IFRS Sustainability Disclosure Standards are professional agnostic.
Continuous Professional Development Units (CPD Units):
Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.
Cost:
Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.
Online Booking:
We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session. Delegates are reminded to note that online booking for training sessions is mandatory.  This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.
National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).
Further requests can be channeled to us via telephone calls on +254 719 074 100, or via email to marketing@icpak.com.
We encourage members to regularly visit our website https://www.icpak.com for updates.
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
