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)
Reporting on IFRS S1 and S2 Practical Course
Date: 15th – 16th January 2026
Time: 9:00 Am – 4:00 Pm
Venue: CPA Centre
Overview
The Practical Course on Reporting under IFRS S1 and IFRS S2 aims to bridge the gap between regulatory requirements and operational practice through practical guidance in developing high-quality decision-useful sustainability disclosures in line with global best practice. The course epitomizes emerging demands for increased transparency, consistency, and comparability in information on sustainability by investors, regulators, and other stakeholders.
The course will focus on practical interpretation and application of IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures). Participants will gain in-depth insight into identifying, assessing, measuring, and integrating sustainability and climate-related risks and opportunities into financial reporting processes. Practical case studies, real-world examples, implementation tools, and templates will support participants in confidently applying the standards within their organizations and client engagements.
This practical course will also discuss the integration of sustainability reporting into existing financial reporting frameworks and governance structures. There will be guidance on how to align disclosures of sustainability with enterprise risk management, strategy, internal controls, and data governance processes. The programme will further address the role of professional judgment, documentation standards, and assurance readiness in enhancing the credibility and reliability of the disclosures related to sustainability.
By the end of the course, participants will be better placed to support their organizations and clients in meeting the emerging regulatory, investor, and market expectations on sustainability and climate-related reporting, while fostering increased transparency, accountability, and value creation over the long term.
The following topics will be discussed during sessions:
Overview of IFRS S1 and IFRS S2
• Objectives, scope and structure of the standards
• Key differences and linkages between S1 and S2
• Global regulatory trends and adoption landscape
Governance and Risk Management in Sustainability Reporting
• Board and management responsibilities
• Integration with enterprise risk management frameworks
• Internal control considerations
Practical Climate Risk and Opportunity Assessment
• Identification of physical and transition risks
• Scenario analysis and stress testing
• Materiality assessment for climate-related matters
Data Collection, Measurement and Metrics
• Key performance indicators for sustainability and climate
• Data quality, systems and controls
• Managing estimation uncertainty and assumptions
Designing IFRS S1 and S2 Disclosures
• Structuring sustainability-related financial disclosures
• Consistency between narrative and financial information
• Drafting clear, comparable and decision-useful disclosures
Implementation Challenges and Practical Solutions
• Common implementation pitfalls
• Change management and capacity building
• Use of practical tools, templates and checklists
Assurance and Readiness for External Review
• Preparing for internal and external assurance
• Documentation and audit trail requirements
• Enhancing credibility and stakeholder confidence
 Target Audience
The practical course will be useful to finance and accounting professionals, sustainability and ESG practitioners, internal and external auditors, risk management and compliance officers, corporate reporting and investor relations teams, and senior management personnel with governance, strategy, and performance reporting responsibilities. It is also suitable for related professionals in the public sector, regulators, consultants, and advisors supporting organizations in implementing sustainability and climate-related disclosure requirements.
 Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and reciprocating professional bodies will be awarded 10 Structured CPD Units upon successfully completion of the webinar.
Financial Commitment
The webinar charges are Kshs. 18,500. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.
Online Booking
Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking
We call on interested participants to note that booking for the event is available online at www.icpak.com and will close two hours before the training session.
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 +254 719 074 000, Â or via email to marketing@icpak.com
To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
