For years, organisations have been disclosing sustainability often through corporate social responsibility stories and environmental, social, governance narratives in glossy reports. However, the recent Sustainability Communiqué by the Institute of Certified Public Accountants of Kenya (ICPAK) draws a firm line between the old era and what comes next.
Sustainability disclosures are moving into the core of corporate reporting, judged by the same standards of governance, discipline, and assurance that investors expect from audited financial information.
