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Description

IFRS S1 and IFRS S2: Framing Sustainability, Linking Climate and Reporting

Publish sustainability information that is connected to the accounts rather than produced separately by another team

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Sustainability information is often built by a team that sits apart from the one preparing the accounts. Social and environmental data arrive late, in a format that internal control has never reviewed. Readers cannot see the link between the risks described in the sustainability report and the amounts presented in the financial statements.

This three-hour session addresses the connection between IFRS S1, IFRS S2 and financial reporting. Participants identify sustainability-related risks and opportunities, link the expected climate disclosures to the general framework, and organise production alongside the accounting teams.

Learning objectives

  • Position the general sustainability disclosure framework and its connection to the accounts
  • Identify the sustainability risks and opportunities that are material to the entity
  • Link the expected climate disclosures to the general disclosure framework
  • Organise data collection with accounting and operational teams
  • Prepare internal control over the information published

What makes this programme different

The connection with the financial statements is addressed line item by line item
The reporting timetable is built alongside the closing timetable
Data sources are qualified according to their level of reliability

Programme

1General Sustainability Disclosure Framework

Setting the structure before the content

  • Purpose of the framework and users of the information
  • Governance, strategy, risk management and metrics
  • Assessing whether information is material
  • Reporting boundary and consideration of the value chain

2Connection with Financial Reporting

Linking the narrative and the accounts

  • Consistency between sustainability assumptions and accounting assumptions
  • Possible effects on useful lives and impairment
  • Alignment of reporting boundaries and periods covered
  • Simultaneous publication and cross-references between documents

3Organising the Reporting Process

Bringing two worlds together

  • Allocation of roles between finance and sustainability teams
  • Data collection and qualification of sources
  • Timetable aligned with the accounting close
  • Internal control and preparation for assurance

Who is it for

Chief financial officers, consolidation managers, sustainability reporting managers and internal control officers.

Prerequisites

Familiarity with financial statements prepared under international standards.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.