Integrated Reporting for Financial Institutions Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Group Financial Controllers, Corporate Reporting Managers 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-A-145

Before you join: Participants should have working knowledge of annual reports, financial statements, management reporting or sustainability disclosures within a bank, insurer, asset manager or similar financial institution.

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

Financial institutions are expected to connect financial results with strategy, governance, risk, customer outcomes, climate exposure and long-term value creation. A report that simply combines financial statements and sustainability pages rarely provides that connection. Banks, insurers, asset managers and development finance institutions need clear reporting boundaries, decision-useful materiality assessments, credible metrics, controlled source data and a narrative that explains trade-offs. They must also align investor-focused disclosures with prudential reporting, risk management and assurance requirements.

This course teaches participants how to plan, prepare and govern integrated reporting for a financial institution. Participants examine the Integrated Reporting Framework, IFRS S1 and IFRS S2, materiality methods, the six capitals, business model disclosure, governance reporting, risk narratives, performance measures and climate-related metrics. The course addresses matters specific to financial institutions, including credit quality, liquidity, capital resilience, financed emissions, portfolio concentration, client transition risk and regulatory scrutiny. Participants learn to connect disclosures across annual reports, management commentary, sustainability reports and financial statements without duplication or unsupported claims.

Teaching combines concise technical briefings with financial institution cases, reporting-document reviews, group analysis, reporting simulations and structured application planning. Participants work with practical reporting artefacts such as materiality criteria, KPI dictionaries, connectivity maps, data-control matrices and assurance evidence requirements. They leave with an integrated reporting implementation pack that can be adapted to their institution's reporting cycle, governance structure, material matters and disclosure obligations.

The course suits finance, sustainability, risk, investor relations, internal audit and corporate reporting professionals who contribute to annual reporting or nonfinancial disclosure decisions. It is particularly relevant where teams need to improve consistency between strategic claims, risk disclosures, reported metrics and underlying evidence.

What you will be able to do

  • Apply the Integrated Reporting Framework to a financial institution reporting architecture
  • Assess material matters using documented financial and double materiality criteria
  • Map bank value creation through business models, capitals, outcomes and trade-offs
  • Design connected governance, strategy, risk and performance disclosures
  • Specify decision-useful KPIs with definitions, ownership, controls and source data
  • Prepare IFRS S1 and IFRS S2-aligned climate disclosure content for financial institutions
  • Evaluate reporting data controls and assurance evidence using control matrices
  • Produce a phased integrated reporting implementation roadmap and reporting calendar

Benefits of attending

For you

  • Prepare connected reporting content across financial, risk and sustainability reporting teams
  • Assess material disclosure topics using defensible criteria and governance records
  • Translate climate, credit and portfolio risk information into investor-relevant narrative
  • Build KPI definitions and evidence trails suitable for internal review
  • Lead a practical reporting improvement plan for the next annual reporting cycle

For your organisation

  • Improves consistency between strategic claims, risk disclosures, KPIs and financial results
  • Reduces duplicated content across annual reports, sustainability reports and management commentary
  • Strengthens evidence trails for nonfinancial metrics and limited assurance preparation
  • Provides clearer disclosure of financed emissions, climate risk and transition planning
  • Creates a structured implementation route for reporting governance, data and publication controls

Course modules

10 modules over 5 days

Participants can position integrated reporting within their institution's corporate reporting architecture.

  • Integrated Reporting Framework purpose, principles, content elements and preparer responsibilities
  • IFRS S1 and IFRS S2 positioning within corporate reporting architecture
  • Annual report boundaries, reporting entity decisions and consolidation implications
  • Financial statements, management commentary and integrated report cross-reference design
  • Regulatory reporting obligations mapped against voluntary sustainability disclosure commitments
  • Disclosure audiences distinguished: investors, regulators, depositors, customers and civil society

Participants can map how a financial institution creates, preserves or erodes value over time.

  • Six capitals assessed for bank value creation and value erosion
  • Business model mapping links deposits, lending, fees, costs and outcomes
  • Input-output-outcome chains separate activities from stakeholder effects and externalities
  • Value creation time horizons defined across short, medium and long term
  • Trade-offs between credit growth, capital resilience and financed emissions documented
  • Capital dependencies connected to strategy, resource allocation and performance measures

Participants can conduct and document a materiality assessment suitable for financial institution reporting.

  • Double materiality compared with enterprise value materiality and financial materiality
  • Stakeholder mapping identifies affected communities, borrowers, investors, employees and regulators
  • Materiality assessment criteria score magnitude, likelihood, scope, remediability and time horizon
  • Financed emissions and portfolio concentration evaluated as institution-specific material matters
  • Materiality governance assigns challenge, approval, documentation and periodic review responsibilities
  • Disclosure boundaries tested against subsidiaries, associates, funds and value-chain relationships

Participants can connect governance, strategic priorities and risk management in reporting disclosures.

  • Board oversight disclosures connect purpose, strategy, risk appetite and accountability
  • Three Lines Model clarifies management, risk functions and internal audit roles
  • Risk registers translate credit, liquidity, conduct and climate exposures into disclosures
  • Scenario analysis links macroeconomic assumptions, portfolio losses and strategic resilience
  • ICAAP and ILAAP narratives aligned with long-term value creation claims
  • Governance evidence trails support accountable reporting and assurance review

Participants can design performance disclosures supported by defined KPIs, targets and explanatory analysis.

  • Performance architecture connects strategic objectives, capitals, risks, KPIs and targets
  • Balanced scorecard measures adapted for financial, customer, process and capability outcomes
  • KPI definitions specify owners, formulas, baselines, frequency and data sources
  • Credit quality metrics reconciled with impairment, provisioning and portfolio narratives
  • Targets distinguish commitments, forecasts, ambitions, thresholds and approved plans
  • Trend analysis explains drivers, management actions, uncertainties and comparative performance

Participants can prepare climate and sustainability reporting content relevant to financial institution portfolios.

  • IFRS S2 climate disclosures applied to governance, strategy, risk and metrics
  • Financed emissions methods compared using PCAF data-quality scoring
  • Transition plans connect sector pathways, client engagement and portfolio targets
  • Climate scenario analysis distinguishes physical risks, transition risks and opportunities
  • Greenhouse gas inventory boundaries reconciled with operational and financed emissions
  • Social and nature-related disclosures assessed where material to lending portfolios

Participants can establish data ownership, controls and evidence trails for integrated reporting information.

  • Disclosure data lineage traces source systems, transformations, owners and report tables
  • Data dictionaries standardise KPI definitions, units, periods and calculation logic
  • Control matrices assign preventive, detective and management review controls
  • Reconciliations tie narrative metrics to general ledger and risk systems
  • Evidence retention supports audit trails, version control and sign-off procedures
  • Data-quality testing addresses completeness, accuracy, consistency, timeliness and traceability

Participants can draft connected and substantiated integrated reporting narratives for key disclosures.

  • Connectivity mapping links governance, strategy, risks, performance and future outlook
  • Content-element disclosures drafted using material matters and decision-useful evidence
  • Management commentary explains assumptions, uncertainties, trade-offs and management response
  • Cross-references reduce duplication while preserving clarity, accessibility and accountability
  • Charts and tables selected for comparability, auditability and balanced communication
  • Greenwashing risk reduced through substantiated claims and balanced performance discussion

Participants can assess assurance readiness and organise effective review of reported information.

  • Limited assurance readiness assessed against ISAE 3000 evidence requirements
  • Assurance scopes define criteria, boundaries, materiality and reporting responsibilities
  • Internal audit plans test controls over nonfinancial reporting processes
  • Disclosure committee protocols coordinate legal, finance, risk and sustainability review
  • Misstatement risk assessments prioritise estimates, methodologies, omissions and inconsistent claims
  • Assurance findings converted into remediation actions, owners, deadlines and evidence

Participants can create a practical plan for improving their institution's integrated reporting process.

  • Reporting maturity assessment benchmarks governance, data, content, controls and assurance
  • Gap analysis prioritises requirements, dependencies, effort, risk and reporting deadlines
  • RACI matrices allocate accountable executives, preparers, reviewers and subject specialists
  • Reporting calendar sequences materiality, data collection, drafting, review and publication
  • Implementation roadmaps define milestones, resources, governance forums and escalation routes
  • Personal application plans specify first actions, sponsors and measurable outcomes

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

What you take back to work

  1. Integrated reporting architecture map
  2. Financial institution materiality assessment template
  3. Value creation and connectivity map
  4. KPI dictionary and data-control matrix
  5. Assurance readiness checklist
  6. Integrated reporting implementation roadmap

Who should attend

  • Group Financial Controllers — responsible for connecting annual report content and financial disclosures
  • Corporate Reporting Managers — preparing narrative reporting, performance commentary and publication schedules
  • Sustainability Reporting Managers — aligning sustainability metrics with investor-focused reporting requirements
  • Risk Managers — translating risk appetite, scenarios and portfolio exposures into reportable disclosures
  • Investor Relations Managers — communicating strategy, performance and long-term value creation credibly
  • Internal Audit Managers — assessing controls, evidence trails and assurance readiness for reported information

Skills and tools covered

Integrated reporting designMateriality assessmentDisclosure governanceClimate reportingKPI control designAssurance readiness

Tools and standards

Integrated Reporting Framework, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, IFRS S2 Climate-related Disclosures, Partnership for Carbon Accounting Financials (PCAF) Standard

How the course runs

Training methodology

The course uses short instructor briefings to establish reporting requirements, followed by financial institution cases, report extracts and facilitated group analysis. Participants assess materiality decisions, map connections between strategy and performance, define KPIs, review climate disclosures and test reporting controls. Simulations focus on realistic reporting decisions, including competing stakeholder needs, weak evidence and inconsistent narrative claims. Facilitated application planning helps each participant convert course methods into reporting actions, responsibilities and milestones for their own institution.

Requirements and prerequisites

Participants should have working knowledge of annual reports, financial statements, management reporting or sustainability disclosures within a bank, insurer, asset manager or similar financial institution. Familiarity with governance, risk management, credit, treasury, investor relations or nonfinancial reporting is useful. Participants should be comfortable reading financial and narrative disclosures and discussing performance measures. Prior experience with the Integrated Reporting Framework, IFRS Sustainability Disclosure Standards, greenhouse gas accounting or external assurance is not required. The course does not require advanced financial modelling, programming, legal qualifications or prior report-writing responsibility.

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 annual reporting, management reporting, risk, finance or sustainability disclosure in a financial institution. Previous work with the Integrated Reporting Framework, IFRS S1, IFRS S2 or assurance standards is helpful but not required.

Bring an annual report, sustainability report, investor presentation or internal reporting template from your institution if permitted by your information-handling rules. Participants can use these materials to identify reporting gaps and plan post-course actions.

It is designed for professionals involved in corporate reporting, financial control, sustainability, risk, investor relations, internal audit and governance. It is most useful for teams preparing annual reports or improving disclosure controls in banks, insurers, asset managers and development finance institutions.

Financial reporting courses focus primarily on accounting standards and financial statements, while ESG reporting courses may focus on sustainability metrics and stakeholder disclosures. This course concentrates on the connections between financial performance, strategy, governance, risk, capitals, climate and reporting evidence.

Participants can use the templates to review materiality governance, map disclosure connections, define KPI ownership and assess reporting controls. The implementation roadmap supports a structured conversation with finance, risk, sustainability, legal and internal audit colleagues.

Each training day runs from 08:30 to 16:30 and provides about 6.5 contact hours. The five days progress from reporting architecture and materiality through disclosures, data controls, assurance readiness and an institution-specific implementation plan.

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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