Programme purpose
Learning designed for immediate organisational application.
A rigorous implementation programme for organisations preparing sustainability-related financial disclosures. Participants move beyond the wording of the Standards to build the governance, strategy, risk, climate, data, control and reporting capabilities required for credible adoption.
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 1IFRS S1 architecture, material information and implementation governance
Module 1 — IFRS S1 foundations and reporting architecture
- Objective, users and decision-useful sustainability-related financial information
- Reporting entity, value chain, location and timing of disclosures
- Fair presentation, connected information, comparatives and statement of compliance
Practical application: Map IFRS S1 requirements to a sample annual reporting architecture.
Module 2 — Materiality and sustainability-related risks and opportunities
- Matters reasonably expected to affect cash flows, access to finance, cost of capital and organisational prospects
- Short-, medium- and long-term time horizons, value-chain considerations and material information
- Identification, prioritisation, SASB industry guidance, significant judgements and measurement uncertainty
Practical application: Identify and assess material sustainability-related risks and opportunities using an industry case.
Module 3 — Governance, strategy and risk-management disclosures
- Oversight bodies, management roles, competence, controls and documented procedures
- Business-model resilience, strategy, trade-offs, resource allocation and financial-planning implications
- Identification, assessment, prioritisation, monitoring and integration with ERM and decision-making
Practical application: Draft governance, strategy and risk-management disclosures from a case-study evidence pack.
Daily participant outputAn IFRS S1 applicability map, materiality assessment and first-draft core disclosures.
Day 2IFRS S2 climate disclosures, measurement and controlled reporting
Module 4 — Climate risks, opportunities and resilience
- Physical and transition risks and climate-related opportunities
- Climate effects on business model, value chain and strategy
- Scenario analysis, assumptions, resilience and current or anticipated financial effects
Practical application: Develop a climate-risk register and interpret a scenario-analysis result.
Module 5 — Climate metrics, targets and greenhouse-gas disclosure
- Cross-industry metric categories, industry-based metrics and decision-useful performance explanation
- Scope 1, Scope 2 and Scope 3 measurement, financed emissions and current IFRS S2 amendments
- Climate targets, transition plans, carbon credits, governance and progress reporting
Practical application: Calculate, review and correct a climate metrics-and-targets disclosure for compliance gaps.
Module 6 — FRC Nigeria readiness, gap closure and controlled reporting
- FRC Nigeria adoption pathway, readiness stages, transitional reliefs, proportionality and implementation sequencing
- Policies, data architecture, internal controls over sustainability reporting, evidence, estimates and management certification
- Disclosure drafting, connected financial statements, cross-functional review, Board approval and assurance readiness
Practical application: Complete an FRC/IFRS readiness assessment and build a phased implementation roadmap.
Daily participant outputA climate disclosure pack, FRC/IFRS readiness gap register, control requirements and Board-ready implementation roadmap.
Who should attendDesigned for the people responsible for delivery.
- Board and Board committee members
- Executive management and business leaders
- Sustainability and ESG teams
- Finance and financial reporting
- Enterprise risk and compliance
- Internal audit and internal control
- Legal, company secretariat and governance teams
- Data, technology and departmental process owners
Learning outcomesWhat participants will be able to do.
- Interpret and apply the key requirements of IFRS S1 and IFRS S2
- Identify material sustainability-related and climate-related risks and opportunities
- Assess readiness against the Standards and FRC Nigeria adoption expectations
- Design governance, ERM, scenario-analysis, data and internal-control arrangements
- Draft evidence-backed governance, strategy, risk, metrics and targets disclosures
- Build a prioritised implementation, review, approval and assurance-readiness programme
Participant resourcesPractical take-away tools.
- IFRS S1 and IFRS S2 requirements and applicability matrix
- FRC/IFRS readiness diagnostic and gap register
- Governance, responsibility and implementation RACI
- Disclosure requirement, metric, data and evidence map
- Climate-risk register and scenario-analysis design guide
- Internal-control and management-certification checklist
- Sample core-content and climate disclosure templates
- Phased implementation roadmap and dry-run reporting checklist
Learning methodologyTechnical instruction translated into practical action.
Technical instruction, disclosure examples, cross-functional casework, gap analysis and a guided implementation sprint.
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Register an individual participant, book a corporate cohort or request a tailored in-house version aligned with your sector and implementation priorities.