IFRS Sustainability Disclosure Standards Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Sustainability Reporting Managers, Finance Directors and Controllers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 16 Nov 2026 Course code SD-ESR-010

Before you join: Participants should have working familiarity with corporate reporting, sustainability reporting, risk management, finance, climate strategy or ESG data collection.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Investors, lenders, regulators and customers increasingly require decision-useful sustainability information that connects climate and other sustainability matters to cash flows, enterprise value and risk management. IFRS S1 and IFRS S2 set a global baseline for this reporting, but implementation requires more than reading the standards. Reporting teams must identify material sustainability-related risks and opportunities, establish governance and controls, select metrics, define data boundaries, and produce disclosures supported by evidence. Weak reporting can create assurance findings, inconsistent investor communications and avoidable regulatory exposure.

This course explains how to apply IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. Participants work through the ISSB disclosure architecture: governance, strategy, risk management, metrics and targets. They learn to apply the IFRS Sustainability Disclosure Standards to materiality assessment, value-chain considerations, climate scenario analysis, greenhouse-gas emissions reporting, financed emissions, transition planning and industry-based disclosures using SASB Standards. The course also examines connections with financial statements, GHG Protocol accounting, TCFD-based reporting structures and selected interoperability considerations with ESRS and other reporting requirements.

Instructor-led sessions combine focused briefings, reporting cases, facilitated group analysis and structured disclosure drafting. Cases reflect issues faced by banks, energy companies, manufacturers, public entities and large service organisations. Participants leave with an IFRS S1 and IFRS S2 implementation pack containing a disclosure-gap assessment, materiality workflow, data-control map, metrics register and first-year reporting roadmap. The course is available as a five-day classroom programme in 50+ cities or live online, with approximately 6.5 contact hours each day. Participants who complete the course receive a certificate of completion.

What you will be able to do

  • Interpret IFRS S1 and IFRS S2 disclosure requirements using the ISSB architecture
  • Assess sustainability-related risks and opportunities using an enterprise-value materiality process
  • Prepare governance, strategy, risk-management and metrics disclosures aligned with IFRS S1
  • Develop climate-related disclosures using IFRS S2 and TCFD-based disclosure requirements
  • Calculate and document Scope 1, Scope 2 and Scope 3 greenhouse-gas emissions
  • Construct climate scenario analysis inputs, assumptions and resilience disclosure evidence
  • Build a sustainability reporting data-control matrix with owners, evidence and review procedures
  • Produce a first-year IFRS Sustainability Disclosure Standards implementation roadmap

Benefits of attending

For you

  • Draft IFRS S1 and IFRS S2 disclosures with clearer technical judgement
  • Lead cross-functional reporting discussions with finance, risk and sustainability teams
  • Identify evidence gaps before assurance or investor review begins
  • Translate climate metrics and targets into decision-useful reporting content
  • Build a practical implementation roadmap for an ISSB reporting cycle

For your organisation

  • Improves readiness for IFRS Sustainability Disclosure Standards adoption and assurance
  • Creates clearer links between sustainability risks, strategy and financial performance
  • Reduces inconsistent reporting through defined metrics, owners and evidence trails
  • Strengthens governance oversight of climate-related risks and transition commitments
  • Provides a structured basis for investor, lender and regulator communications

Course modules

10 modules over 5 days

Participants can explain the purpose, scope and reporting architecture of IFRS S1 and IFRS S2.

  • ISSB purpose, investor focus and global baseline for sustainability-related financial disclosures
  • IFRS S1 scope, objective and connections with general purpose financial reporting
  • IFRS S2 climate requirements and relationship with IFRS S1
  • Four disclosure pillars: governance, strategy, risk management, metrics and targets
  • Reporting entity, reporting period and comparative information requirements
  • Location of disclosures within general purpose financial reports
  • Reasonable and supportable information under reporting-date conditions

Participants can identify sustainability-related risks and opportunities that could affect enterprise value.

  • Enterprise value assessment using expected cash flows, financing and cost of capital
  • Sustainability-related risks distinguished from impacts on people and environment
  • Material information identified through investor-focused reporting judgement
  • Value-chain dependencies, exposures and opportunities documented for disclosure decisions
  • Time horizons defined using short, medium and long-term business planning
  • Materiality process records assumptions, stakeholders, evidence and approval decisions
  • Connected information links sustainability disclosures with financial statement assumptions

Participants can prepare governance and strategy disclosures that meet IFRS S1 requirements.

  • Board oversight responsibilities documented for sustainability-related risks and opportunities
  • Management roles, controls and escalation routes described with decision authority
  • Strategic response linked to business model, value chain and resource allocation
  • Current and anticipated financial effects assessed using documented assumptions
  • Resilience disclosures address strategic capacity under sustainability-related uncertainty
  • Capital expenditure, acquisitions and financing plans connected to strategic responses
  • Disclosure drafting distinguishes commitments, plans, estimates and observed performance

Participants can integrate sustainability-related risk reporting with risk management and control processes.

  • Enterprise risk management integration maps identification, assessment and monitoring processes
  • Risk appetite statements address sustainability-related exposures and decision thresholds
  • Inherent and residual risk ratings supported by consistent assessment criteria
  • Reporting control matrices assign data owners, reviewers and evidence requirements
  • Data lineage traces disclosed metrics to source systems and calculations
  • Management review controls address estimates, judgements and narrative consistency
  • Internal audit testing considers completeness, accuracy and traceability of disclosures

Participants can apply IFRS S2 requirements to climate-related governance and strategic disclosures.

  • Climate-related risks classified as physical risks and transition risks
  • Climate-related opportunities assessed for revenues, costs, capital and financing
  • IFRS S2 governance disclosures applied to board and management responsibilities
  • Strategy disclosures explain climate effects on business model and value chain
  • Climate resilience assessed against identified climate-related risks and uncertainties
  • Transition plan disclosures distinguish targets, actions, dependencies and funding
  • Cross-references connect climate disclosures with financial statement estimates

Participants can structure climate scenario analysis suitable for IFRS S2 resilience disclosures.

  • Scenario analysis purpose distinguished from forecasting and stress testing
  • Physical risk scenarios assess acute events and chronic climate changes
  • Transition scenarios test policy, technology, market and reputation assumptions
  • Scenario selection considers sector exposure, geography and planning horizons
  • Qualitative and quantitative inputs documented with data limitations
  • Sensitivity analysis identifies assumptions most influential to resilience conclusions
  • Resilience disclosures explain methods, scenarios, findings and management responses

Participants can prepare IFRS S2 climate metrics supported by GHG Protocol methods and evidence.

  • GHG Protocol organisational boundaries determine consolidation approach and reporting perimeter
  • Scope 1 emissions calculated from stationary, mobile and process sources
  • Scope 2 emissions reported using location-based and market-based methods
  • Scope 3 categories screened using value-chain data and estimation methods
  • Emission factors, activity data and calculation methodologies retained as evidence
  • Climate-related targets specify baseline, scope, period, method and performance
  • Internal carbon prices and remuneration metrics disclosed where applicable

Participants can select industry-based disclosure topics and metrics using SASB Standards.

  • SASB industry classification identifies applicable industry-based disclosure requirements
  • Industry-based metrics selected for decision-useful sustainability-related information
  • Metric definitions reconciled with internal performance measures and data systems
  • Sector-specific risks assessed for banks, energy, manufacturing and services
  • Financed emissions disclosures considered for financial sector climate exposure
  • Activity metrics provide context for ratios, intensity measures and comparability
  • Omissions explained when metrics are not applicable or unavailable

Participants can establish an evidence-based reporting process and assess selected reporting intersections.

  • Sustainability data architecture maps systems, spreadsheets, suppliers and manual inputs
  • Estimation uncertainty disclosed with methods, assumptions and measurement limitations
  • Value-chain data collection uses supplier requests, contracts and quality checks
  • Assurance readiness assesses evidence retention, control design and documentation
  • IFRS S1 and IFRS S2 interoperability considered alongside ESRS reporting
  • Reporting calendar aligns sustainability disclosures with annual financial reporting
  • Disclosure committee reviews consistency across narrative, metrics and financial statements

Participants can create a staged plan for producing IFRS Sustainability Disclosure Standards reports.

  • Readiness assessment compares current reporting against IFRS S1 and IFRS S2
  • Disclosure gap register prioritises requirements, owners, evidence and deadlines
  • RACI matrix assigns board, management, finance, risk and sustainability responsibilities
  • First-year reporting roadmap sequences governance, data, drafting and review milestones
  • Draft disclosure index maps requirements to report sections and evidence files
  • Management sign-off process documents key judgements and approval responsibilities
  • Application plan identifies immediate actions for participants' reporting responsibilities

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. IFRS S1 and IFRS S2 disclosure-gap assessment template
  2. Enterprise-value materiality assessment workflow
  3. Sustainability reporting data-control matrix
  4. Climate scenario analysis documentation model
  5. Greenhouse-gas metrics and targets register
  6. First-year ISSB reporting implementation roadmap

Who should attend

  • Sustainability Reporting Managers — responsible for designing and coordinating ISSB-aligned disclosures
  • Finance Directors and Controllers — connecting sustainability information with financial reporting and controls
  • ESG Managers and Analysts — translating sustainability programmes into investor-grade disclosures
  • Risk Managers — integrating sustainability-related risks into enterprise risk management processes
  • Internal Audit and Assurance Professionals — assessing evidence, controls and reporting readiness
  • Investor Relations Professionals — explaining sustainability-related financial information to capital providers

Skills and tools covered

ISSB reporting applicationClimate disclosure draftingGHG emissions accountingMateriality assessmentSustainability data controlsTransition plan reporting

Tools and standards

IFRS S1, IFRS S2, GHG Protocol, SASB Standards

How the course runs

Training methodology

The course uses short technical briefings followed by reporting cases, group analysis and structured drafting tasks. Participants interpret IFRS S1 and IFRS S2 requirements, assess sample disclosures, map data sources and test reporting decisions against realistic business scenarios. Facilitated discussions examine choices involving materiality, value-chain information, greenhouse-gas metrics, scenario analysis and transition plans. Teams work with templates that can be adapted after the course. The final sessions focus on application planning, governance responsibilities and priorities for a first reporting cycle.

Requirements and prerequisites

Participants should have working familiarity with corporate reporting, sustainability reporting, risk management, finance, climate strategy or ESG data collection. Experience preparing annual reports, ESG reports, greenhouse-gas inventories or internal management reports is useful. Participants should be comfortable reading business metrics and discussing governance, financial materiality and organisational performance. Prior knowledge of IFRS Accounting Standards is helpful but not essential. The course does not require prior use of IFRS S1, IFRS S2, SASB Standards, TCFD or climate scenario models. It is not designed as a beginner introduction to general sustainability concepts.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

Participants should understand basic corporate reporting, ESG reporting, risk management or climate data concepts. Prior experience with IFRS S1, IFRS S2 or IFRS Accounting Standards is not required.

Bring a laptop for live online delivery and, where permitted, examples of your organisation's sustainability report, climate targets or reporting challenges. No specialist software is required.

The course is designed for sustainability, finance, risk, internal audit, assurance and investor relations professionals involved in corporate reporting. It is particularly useful for teams preparing for ISSB-aligned reporting or assurance.

This course concentrates on the technical application of IFRS S1 and IFRS S2 for investor-focused sustainability-related financial disclosures. General ESG courses commonly cover broader strategy, stakeholder engagement and voluntary reporting approaches.

Participants can use the templates to assess reporting gaps, define data owners, document materiality decisions and plan disclosures. The course materials support discussions with finance, risk, sustainability and assurance colleagues.

The programme provides approximately 32.5 contact hours, normally from 08:30 to 16:30 each day. Time is allocated across ten modules covering standards interpretation, climate metrics, data controls, reporting cases and implementation planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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