ICPAK South African Chapter Overview of IFRS S1 and S2

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

ICPAK South African Chapter – Overview of IFRS S1 and S2
Date: 15th October 2026
Time: 6:00pm – 8:00pm
Mode: Virtual

Overview

Sustainability reporting has become an essential component of corporate accountability, providing stakeholders with transparent, consistent, and reliable information on an organization’s environmental, social, and governance (ESG) impacts. In response to the growing demand for comparable sustainability information, the International Sustainability Standards Board (ISSB) has developed a global framework through IFRS S1 and IFRS S2. IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, establishes a broad framework for communicating sustainability-related risks and opportunities, while IFRS S2, Climate-related Disclosures, focuses specifically on climate-related risks and opportunities and their implications for an organization.

For organizations, the adoption and implementation of these standards is increasingly important in strengthening transparency, supporting investor confidence, managing sustainability and climate-related risks, and promoting long-term organizational resilience. Effective implementation requires organizations to address key operational and strategic considerations, including data collection and management, reporting processes, assurance, governance, and disclosures relevant to investors and other stakeholders. Advances in technology and evolving regulatory requirements are also transforming sustainability reporting by enabling more effective data analysis, improving reporting processes, and supporting alignment with stakeholder expectations.

This webinar will provide valuable insights and guidance to help organizations navigate the evolving landscape of sustainability reporting with the below topics tackled:

1. Introduction to the ISSB Framework: The global shift from voluntary ESG reporting to mandatory sustainability financial disclosures.
2. Unpacking IFRS S1General Requirements for sustainability-related financial information

• Understanding the four pillars: Governance, Strategy, Risk Management, and Metrics & Targets.a
• Identifying sustainability-related risks and opportunities that affect enterprise value.

3. Unpacking IFRS S2 (Climate-related Disclosures):

• Overview of Greenhouse Gas (GHG) emissions reporting (Scope 1, Scope 2, and Scope 3).

4. Emerging trends and regulatory developments

Target Audience:

This webinar will be useful to all Professional Accountants and those aspiring to join the Profession Sustainability Practitioners, Consultants, Auditors, Advisors , Investors and Financial Analysts.

CPD Units: Members who attend the webinar in full will earn 2 Structured CPD Units.

Financial Commitment: The Webinar charges are USD 25. (kes. 3,500)

Online Booking:

We call on Seminar participants to note that booking 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 smartphone-based application available from Google Play Store.

For more information or enquiries, email diaspora@icpak.com.