Programme purpose
Learning designed for immediate organisational application.
A specialist application workshop for finance professionals translating sustainability and climate-related risks and opportunities into financially connected disclosures. Participants examine current and anticipated financial effects, connect sustainability information with financial-statement assumptions, and design Internal Control Over Sustainability Reporting (ICOSR). The programme uses guided Nigerian banking, insurance and manufacturing cases to develop practical working papers, control matrices and an accountable reporting process.
Available datesChoose the session that works for you.
Detailed two-day curriculumSix modules, practical exercises and workplace-ready outputs.
The programme moves from core concepts to guided application. Every major module includes focused submodules and a practical exercise.
Day 1From sustainability matters to supported financial-effects analysis
Module 1 — Finance responsibilities under IFRS S1 and IFRS S2
- Financial materiality, entity prospects and the needs of capital providers
- Governance, strategy, risk management and metrics: the finance team’s role
- Reporting entity, value-chain information, timing and cross-functional responsibilities
Practical application: Map the Finance, Risk and Sustainability responsibilities in a sample reporting cycle.
Module 2 — Current and anticipated financial effects
- Transmission channels from sustainability and climate risks to financial position, performance and cash flows
- Current-period effects versus anticipated short-, medium- and long-term effects
- Quantitative and qualitative information, uncertainty and relevant requirements for when quantitative information is not provided
Practical application: Build a financial-effects map with evidence links, time horizons and an uncertainty log.
Module 3 — Connected information and accounting consistency
- Connections with financial-statement estimates, judgements, impairment indicators and provisions
- Alignment of boundaries, assumptions, units, periods and narrative explanations
- Reconciliation, cross-referencing and explaining differences without assuming every sustainability risk requires an accounting entry
Practical application: Review a fictional manufacturer’s disclosures against a financial-statement extract and identify inconsistent assumptions.
Daily participant outputA prioritised financial-effects map, assumption register and connected-information reconciliation checklist.
Day 2Controls, evidence and finance-led reporting delivery
Module 4 — Designing ICOSR
- Reporting risks, control objectives and material misstatement pathways
- Preventive and detective controls, segregation of duties and accountable ownership
- Source evidence, spreadsheet controls, estimation governance and outsourced data oversight
Practical application: Design an ICOSR matrix for energy, emissions and financial-effects inputs.
Module 5 — Preparing and reviewing disclosure working papers
- Metric definitions, calculation files, disclosure mapping and version control
- Management review, control exceptions, correction logs and sign-off evidence
- Working with Sustainability, Risk, Internal Audit and external assurance providers
Practical application: Prepare and challenge a sample working-paper pack and draft a balanced financial-effects disclosure.
Module 6 — Reporting readiness and implementation clinic
- Planning the reporting calendar, responsibilities, dependencies and review gates
- Prioritising gaps, capacity building, data remediation and control testing
- Board and management reporting, assurance preparation and a 90-day action plan
Practical application: Present a finance reporting pack and defend its assumptions, evidence and escalation decisions.
Daily participant outputAn ICOSR matrix, draft disclosure working paper, evidence index and 90-day finance reporting plan.
Who should attendDesigned for the people responsible for delivery.
- CFOs, finance directors, financial controllers and chief accountants
- Financial-reporting teams and IFRS technical accounting specialists
- Internal control, enterprise risk and internal audit managers
- Sustainability reporting leads working with Finance
- Company secretaries and governance professionals coordinating disclosure approval
Learning outcomesWhat participants will be able to do.
- Distinguish sustainability-related financial disclosure requirements from financial-statement recognition and measurement rules
- Identify risk and opportunity pathways affecting revenue, operating costs, assets, liabilities, cash flows and financing
- Prepare supported current and anticipated financial-effects working papers using documented assumptions and applicable disclosure reliefs
- Connect sustainability disclosures with relevant financial-statement estimates, judgements and reporting boundaries
- Design an ICOSR risk-and-control matrix with owners, evidence, review frequency and escalation
- Produce a finance-team reporting action plan and draft decision-useful disclosures for management review
Participant resourcesPractical take-away tools.
- Financial-effects mapping workbook and assumption log
- Connected-reporting reconciliation checklist
- ICOSR risk-and-control matrix and responsibility template
- Evidence index, review checklist and sign-off workflow
- Illustrative current and anticipated financial-effects working papers
- Finance-team 90-day implementation and reporting calendar
Before you attendPreparation and prerequisites.
- Working knowledge of financial statements and basic IFRS accounting concepts
- Prior introductory exposure to IFRS S1/S2 is helpful; this is an application workshop rather than a substitute for the full implementation masterclass
- Bring a laptop with a spreadsheet application for the working-paper exercises; use anonymised or supplied training data
Practical casesRelevant scenarios for applied learning.
- Fictional Nigerian manufacturer: electricity-cost volatility, flood exposure, asset useful-life assumptions and a proposed efficiency investment
- Fictional financial institution: climate-related credit exposure, portfolio information and consistency with risk and finance assumptions
- Fictional insurer: claims exposure, reinsurance assumptions and sustainability disclosure review; training cases do not describe a named client
A CENGSSUD training certificate records participation. It is not an IFRS Foundation, IAASB or Microsoft qualification, accreditation or licence to practise.
Reference resourcesPrimary learning references.
Learning methodologyTechnical instruction translated into practical action.
Technical briefings alternate with spreadsheet working papers, facilitated review, fictional Nigerian and African sector cases and a final finance reporting clinic. Participants work from evidence and assumptions, challenge unsupported estimates and present draft disclosures for peer review.
Secure your place or train your organisation.
Register an individual participant, book a corporate cohort or request a tailored in-house version aligned with your sector and implementation priorities.