Sustainability Reporting Using IFRS S1 and S2 Training Course

Course Introduction

The Sustainability Reporting Using IFRS S1 and S2 Training Course is designed to equip professionals with comprehensive knowledge of global sustainability disclosure standards issued by the International Sustainability Standards Board (ISSB). It focuses on practical application of IFRS S1 and S2 in corporate reporting environments.

As global financial markets increasingly demand standardized sustainability disclosures, IFRS S1 and S2 have become essential frameworks for ensuring consistency, transparency, and comparability in ESG reporting. This course helps participants understand how to implement these standards effectively.

Participants will explore the core principles of IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures). The training emphasizes integrating sustainability reporting into financial statements and corporate reporting systems.

The course also provides detailed guidance on identifying material sustainability risks and opportunities, ensuring alignment between financial performance and sustainability impacts. Participants will learn how to connect ESG factors with financial decision-making processes.

Special attention is given to governance structures, risk management frameworks, and data systems required for effective IFRS-aligned reporting. Practical examples and case studies demonstrate real-world implementation across industries.

By the end of the course, learners will be able to design, implement, and manage IFRS S1 and S2-compliant sustainability reporting systems that meet investor expectations and global regulatory requirements.

Duration

5 days

Who Should Attend

• Sustainability reporting professionals responsible for preparing IFRS-aligned ESG and climate disclosures in corporate environments
• Financial reporting managers integrating sustainability information into corporate financial statements and investor reports
• Corporate accountants ensuring compliance with IFRS S1 and S2 disclosure requirements in financial reporting systems
• ESG managers overseeing sustainability strategy integration into organizational reporting frameworks and performance systems
• Risk management professionals assessing sustainability-related financial risks and climate-related exposures
• Internal auditors reviewing sustainability reporting accuracy, governance, and compliance with IFRS standards
• Investors and financial analysts evaluating sustainability disclosures for capital allocation and investment decisions
• Policy makers and regulators developing and enforcing sustainability reporting frameworks and disclosure requirements
• Sustainability consultants advising organizations on IFRS implementation and ESG reporting transformation strategies
• Data analysts managing ESG datasets and integrating sustainability information into financial reporting systems
• Corporate governance professionals overseeing transparency, accountability, and disclosure practices
• Climate risk specialists analyzing climate-related financial impacts under IFRS S2 standards

Course Objectives

• Understand the structure, principles, and global importance of IFRS S1 and S2 standards in sustainability reporting and financial disclosure systems
• Develop the ability to implement IFRS sustainability disclosure requirements across corporate reporting and financial statement frameworks
• Strengthen skills in identifying material sustainability-related financial risks and opportunities affecting organizational performance
• Learn how to integrate climate-related disclosures into financial reporting systems using IFRS S2 guidelines effectively
• Gain expertise in aligning ESG reporting practices with investor expectations and global financial reporting standards
• Enhance ability to assess governance structures and risk management systems for sustainability-related disclosures
• Build capacity to design integrated sustainability and financial reporting systems within organizations
• Strengthen understanding of data collection, validation, and assurance processes for IFRS-compliant reporting
• Develop competencies in applying scenario analysis and forward-looking assessments for climate-related risks
• Prepare to lead IFRS S1 and S2 implementation initiatives that improve transparency, accountability, and reporting quality

Course Outline

Module 1: Introduction to IFRS S1 and S2

• Understanding the purpose, scope, and structure of IFRS S1 and IFRS S2 sustainability disclosure standards
• Exploring the role of ISSB in global sustainability reporting and financial disclosure harmonization
• Examining the evolution of sustainability reporting frameworks and IFRS integration
• Understanding investor-focused sustainability disclosure requirements and expectations

Module 2: IFRS S1 General Requirements

• Understanding general disclosure requirements under IFRS S1 sustainability reporting framework
• Identifying material sustainability-related financial information for disclosure purposes
• Strengthening consistency and comparability in sustainability reporting systems
• Applying disclosure principles for transparency and decision-useful reporting

Module 3: IFRS S2 Climate-related Disclosures

• Understanding climate-related disclosure requirements under IFRS S2 standards and frameworks
• Identifying climate risks and opportunities affecting financial performance and operations
• Strengthening climate governance and strategic reporting integration in organizations
• Applying climate metrics and targets in sustainability disclosure systems

Module 4: Governance in Sustainability Reporting

• Understanding governance structures required for effective sustainability reporting under IFRS standards
• Strengthening board oversight of sustainability-related financial risks and disclosures
• Integrating sustainability governance into corporate decision-making processes
• Enhancing accountability and transparency in ESG reporting systems

Module 5: Risk Management and Materiality

• Identifying sustainability-related risks and integrating them into enterprise risk management systems
• Applying materiality assessment techniques for IFRS-compliant disclosures
• Strengthening risk prioritization in sustainability reporting frameworks
• Enhancing linkage between sustainability risks and financial performance outcomes

Module 6: Strategy and Business Model Integration

• Understanding how sustainability factors influence corporate strategy and business models
• Integrating sustainability considerations into financial planning and reporting systems
• Strengthening alignment between corporate strategy and IFRS disclosure requirements
• Enhancing long-term value creation through sustainability integration

Module 7: Metrics, Targets and KPIs

• Developing sustainability metrics aligned with IFRS S1 and S2 reporting requirements
• Setting measurable targets for climate and sustainability performance tracking
• Strengthening consistency in ESG indicators across reporting systems
• Enhancing data-driven decision-making through structured KPIs

Module 8: Scenario Analysis and Forecasting

• Understanding scenario analysis techniques for climate-related financial risk assessment
• Applying forecasting models to evaluate sustainability impacts on business performance
• Strengthening forward-looking disclosures under IFRS S2 requirements
• Enhancing decision-making through risk-based scenario planning

Module 9: Data Systems and Reporting Integration

• Designing ESG data systems aligned with IFRS sustainability reporting requirements
• Strengthening integration between financial and non-financial reporting systems
• Ensuring data accuracy, validation, and governance in reporting processes
• Leveraging technology for automated sustainability data management

Module 10: Implementation and Compliance

• Exploring implementation strategies for IFRS S1 and S2 across organizations
• Understanding regulatory expectations and compliance requirements in sustainability reporting
• Strengthening organizational readiness for IFRS-aligned reporting systems
• Preparing for continuous improvement in sustainability disclosure practices

Training Approach          

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue 

The training will be held at our Upskill Training Centre. We also offer training for a group (at a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.

Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment:

Unless otherwise agreed between the two parties’ payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.