Sustainability Assurance Workshop (Mandatory Training)

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

Sustainability Assurance Workshop (Mandatory Training)
Date: 17th – 18th June 2026
Time: 9.00am-3.30pm
Delivery Mode: Virtual

(This is one of the mandatory trainings for Practicing Certificate consideration)

Overview

As global expectations for transparency and accountability continue to rise, organizations are increasingly required to demonstrate credible performance on environmental, social and governance (ESG) matters. Sustainability assurance has therefore become essential in strengthening stakeholder confidence by enhancing the reliability and quality of sustainability-related disclosures. With the rapid adoption of sustainability reporting frameworks and the alignment of financial and non-financial information, professionals must deepen their understanding of the evolving assurance landscape.

The shift toward standardized sustainability reporting, especially with the introduction of IFRS S1 and S2 by the International Sustainability Standards Board (ISSB), alongside established frameworks such as GRI, SASB and local regulatory requirements, has created a need for consistent application and interpretation. These frameworks provide the structure for identifying material ESG issues, defining reporting boundaries and ensuring comparability across organizations and industries.

Climate-related disclosures have emerged as integral to sustainability reporting. Accordingly, understanding Scope 1, Scope 2, and Scope 3 greenhouse gas emissions become increasingly important as an entity measures and reports on its environmental impact. Accurate measurement and disclosure of emissions are increasingly linked to both financial reporting and enterprise risk management-factors that make this an area of significant focus during sustainability assurance engagements.

High-quality ESG assurance requires quality internal controls, reliable data systems, and robust verification procedures. Practitioners should keep in mind the special challenges that arise when assessing ESG risks, testing control environments, and gathering evidence during limited or reasonable assurance engagements, which are different from those encountered in traditional financial audits. The effective collection of data, proper structuring of documentation, and rigorous processes for verification are very important for credible sustainability reporting to the expectations of regulators and investors and wider stakeholders.

The workshop will highlight key aspects of Sustainability Assurance relating to the following:

Overview of Sustainability Assurance

• The purpose and importance of sustainability assurance.
• The role of accountants and auditors in verifying ESG information.
• How sustainability assurance enhances stakeholder confidence and transparency.
• Key drivers pushing organizations toward independent ESG assurance

 Regulatory and Reporting Frameworks

• Global frameworks: GRI, SASB, ISSB, IFRS S1 & S2.
• Local sustainability reporting requirements and regulations.
• Alignment between global standards and local regulatory expectations.
• Emerging disclosure requirements for climate, social, and governance metrics.

Greenhouse Gas (GHG) Emissions and Climate Reporting

• Understanding Scope 1, 2, and 3 emissions.
• Relevance of GHG reporting to financial and sustainability disclosures.
• GHG accounting methodologies and boundary setting (operational vs. organizational).
• Transition risks, climate scenarios, and their impact on disclosures.

Sustainability Assurance Engagements

• Unpacking International Standard on Sustainability Assurance (ISSA) 5000
• Types of assurance: limited vs. reasonable.
• Key procedures and differences from traditional financial audits.
• Independence, ethical requirements, and assurance provider qualifications.
• Common challenges encountered during sustainability assurance engagements.

Data Collection, Verification, and Reporting

• Best practices for ESG data collection and quality control.
• Verification techniques and third-party assurance.
• Data governance, documentation, and internal record-keeping standards.
• Use of technology and digital tools for ESG data management and reporting.

ESG Risk Management and Internal Controls

• Integrating ESG risks into enterprise risk management.
• Ensuring accuracy and reliability of sustainability reporting.
• Designing internal controls to support ESG data integrity and assurance readiness.
• Monitoring, evaluation, and continuous improvement of ESG risk processes.

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.