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Determining the location of your organisation’s IFRS sustainability disclosures
Incorporating ESG benchmarks related to energy efficiency, social inclusivity, and governance transparency will further heighten attractiveness to development lenders and global impact funds.
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) draws closer, organisations have to decide on where to locate these disclosures.
For example, in Kenya, the adoption roadmap for the IFRS sustainability disclosure standards mandates public interest entities to comply with the standards for annual periods beginning on or after 1 January 2027, and these entities must determine the location of these disclosures.
