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 Course
Theme: Advancing Sustainability Reporting: From Compliance to Value Creation
Date: 8th -9th October 2026
Time: 9.00am-3.30pm
Venue: ICPAK Auditorium, CPA Centre
Overview
How can organizations effectively respond to growing stakeholder expectations for transparent, reliable, and decision-useful sustainability disclosures while meeting emerging global reporting requirements?
Sustainability reporting has rapidly evolved from a voluntary corporate responsibility exercise into a critical component of corporate governance, risk management, and strategic decision-making. Investors, regulators, lenders, customers, and other stakeholders increasingly require organizations to disclose how sustainability-related risks and opportunities affect their business model, strategy, financial performance, and long-term value creation.
The global sustainability reporting landscape has undergone significant transformation following the establishment of the International Sustainability Standards Board (ISSB) and the issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. These standards establish a global baseline for sustainability-related financial disclosures and are increasingly influencing reporting expectations across jurisdictions, industries, and capital markets.
Organizations are now expected to go beyond broad sustainability narratives by demonstrating strong governance, effective risk management, measurable performance, and credible climate-related disclosures. This includes identifying, measuring, and reporting greenhouse gas (GHG) emissions, climate-related risks and opportunities, sustainability metrics, and transition plans. As a result, organizations must strengthen their reporting capabilities, data management processes, internal controls, and readiness for assurance.
Professional accountants are at the centre of this transformation. Their expertise in reporting, governance, assurance, internal controls, performance measurement, and risk management positions them to play a critical role in the implementation of sustainability reporting frameworks and standards. As organizations increasingly integrate sustainability considerations into business strategy and decision-making, accountants must develop the practical competencies required to prepare, review, and support sustainability disclosures.
In line with its mandate to promote high standards of professional competence and support the accountancy profession, ICPAK has organized this course to equip participants with practical knowledge and implementation skills in sustainability reporting. The training will provide guidance on applying IFRS S1 and IFRS S2 requirements, conducting materiality assessments, measuring and reporting greenhouse gas emissions, developing sustainability disclosures, establishing sustainability metrics and targets, strengthening sustainability data governance, and preparing organizations for sustainability assurance requirements.
Key Topics  Â
| DAY | MODULE | TOPICS |
| DAY 1 | A.  Understanding and Implementing IFRS Sustainability Disclosure Standards | ·        Overview of the ISSB Sustainability Disclosure Framework
·        IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information ·        IFRS S2 – Climate-related Disclosures ·        Sustainability-related risks and opportunities ·        Integration of sustainability reporting with financial reporting ·        Governance responsibilities for sustainability reporting
|
| B.  Materiality Assessment and Sustainability Risk Identification | ·        Principles of sustainability materiality assessment
·        Identifying sustainability-related risks and opportunities ·        Stakeholder engagement and value chain considerations ·        Risk and opportunity assessment methodologies ·        Documentation and evidence requirements ·        Integrating sustainability considerations into enterprise risk management
|
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| C.  Climate Reporting and Greenhouse Gas (GHG) Emissions | ·        Climate-related disclosure requirements under IFRS S2
·        Understanding greenhouse gas emissions ·        Scope 1 emissions ·        Scope 2 emissions ·        Scope 3 emissions ·        GHG Protocol principles and reporting considerations ·        Measuring, calculating, and reporting GHG emissions ·        Common implementation challenges and practical solutions |
|
| DAY 2 | D.  Sustainability Metrics, Targets, and Data Management | ·        Sustainability metrics and performance indicators
·        Climate-related metrics and targets ·        Sustainability data collection and management systems ·        Internal controls over sustainability information ·        Data governance and data quality management ·        Monitoring and evaluating sustainability performance |
| E.    Developing Sustainability Disclosures and Reports | ·        Governance disclosures
·        Strategy disclosures ·        Risk management disclosures ·        Metrics and targets disclosures ·        Preparing IFRS S1 and IFRS S2 aligned sustainability reports ·        Common reporting challenges and how to address them ·        Practical case studies and reporting exercises
|
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| F.  Sustainability Assurance and Emerging Developments | ·        Sustainability assurance landscape
·        Limited versus reasonable assurance ·        Internal audit and sustainability reporting ·        Greenwashing risks and reporting integrity ·        Emerging sustainability reporting trends ·        Future developments in sustainability disclosures and regulation
|
 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 18,500/= 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.
