How organisations in Kenya should prepare for adoption of IFRS sustainability disclosure standards

Sustainability reporting relies heavily on a lot of data.

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Following the release of the roadmap for the adoption of IFRS sustainability disclosure standards in Kenya, the new IFRS sustainability standards IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) have officially become a part of the country’s sustainability reporting landscape.

The roadmap provides the timeline for the mandatory adoption of the standards for different categories of organisations, with the earliest date being 1 January 2027.

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Note: The results are not exact but very close to the actual.