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What organisations should disclose in climate-related targets reporting
The disclosure of climate-related targets is intended to provide information on an organisation’s performance towards its targets, including progress towards any legal or regulatory targets.
IFRS S2—‘Climate-related Disclosure’, is the IFRS sustainability disclosure standard requiring organisations to reveal information about climate-related risks and opportunities that could reasonably be expected to affect the organisation’s cash flows, its access to finance or cost of capital over the short, medium or long term as defined by the International Sustainability Standards Board (ISSB).
The standard is mandatorily applicable in Kenya for public interest entities from January 1, 2027, with other categories to follow in subsequent years.
