To develop, regulate and promote an internationally recognized accountancy profession that upholds public interest through capacity building, advocacy, innovation and sustainable practices.
THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)
Sustainability Reporting Course
Theme: Empowering Accountants for Sustainable Impact: Mastering IFRS S1 & S2
Date: 2nd – 3rd October 2025
Time: 9:00 AM – 4:30 PM
Venue: CPA Centre, Nairobi
Overview
Globally, sustainability reporting continues to gain momentum as stakeholders demand greater accountability on environmental, social, and governance (ESG) matters. Businesses are now expected to disclose not only financial performance but also the impact of their operations on the planet and society. In response to this shift, international standards IFRS S1 and S2 have been developed to offer a consistent and comparable framework for sustainability disclosures. The adoption of newly developed sustainability standards is not merely an organizational development initiative; it is critical for fostering a resilient economy at large, impacting both private businesses and the public sector.
At the same time, the accounting profession is facing new ethical challenges. Greenwashing, greenhushing, and conflicts of interest have emerged as major concerns in the sustainability space, leading to misinformation and a loss of stakeholder trust. To address this, the International Ethics Standards Board for Accountants (IESBA) introduced new ethics and independence standards under the IESSA (International Ethics Standards for Sustainability Assurance) framework. These standards aim to guide professional accountants and assurance providers in maintaining integrity, transparency, and public interest when dealing with sustainability-related engagements.
Locally, feedback from the FiRe Award—East Africa’s most prestigious financial reporting excellence recognition award— has shown that while many organizations are making progress in sustainability reporting, there are still significant gaps. These include weak board involvement, inconsistent data presentation, and poor linkage between strategy and reported outcomes. This workshop responds to those gaps by equipping personnel with practical skills, real-world scenarios, and ethical frameworks for quality sustainability reporting.
The sessions will offer targeted insights into sustainability reporting for various entities, acknowledging that different entities require tailored approaches.
The workshop is designed to be interactive, insightful, and practical, enabling participants to not only understand the evolving sustainability landscape but also take the lead in shaping it within their roles.
 LEARNING OBJECTIVES
This program is divided into the following modules covering various aspects.
| 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.  Core Content: Governance | ·        The Role of Governance Disclosures in Sustainability Reporting
·        Foundational Concepts ·        Governance Disclosures under IFRS S1:
o  Deep Dive: Board-Level Governance o  Deep Dive: Management’s Role
·        Sample governance disclosure formats |
|
|
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DAY 2 |
D.  Core Content: Risk Management | ·        Required Disclosures
·        Risk Identification and Assessment ·        Risk Mitigation and Control ·        Link to Strategy and Metrics ·        Walkthrough of a risk disclosure template |
| E.    Core Content: Strategy | ·        The Role of Strategy in Sustainability Reporting
·        Positioning strategy as the bridge between governance and risk ·        Scope of Strategic Disclosures ·        Core Disclosure Requirements ·        Practical Tools and Disclosure Techniques
|
|
| F.  Core Content: Metrics and Targets | ·        Core Disclosure Requirements
·        Greenhouse Gas (GHG) Emissions ·        Cross-Industry Metrics ·        Industry-Based Metrics ·        Climate-Related Targets |
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 each of the sessions.
Cost:
Charges for the training will be Kes 18,500/= which will cover course 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 at marketing@icpak.com.
We encourage members to regularly visit 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.
