For most organisations that have not adopted the ISSB standards, IFRS S1 (General Requirements for Disclosures of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) and are planning on doing so from the mandatory adoption date of 2027 in Kenya, they have to consider rehearsing with their 2026 reporting to avoid surprises.
A pilot in 2026 will help organisations be better prepared for the mandatory reporting, as it enables them to identify gaps and pain points that can be remediated before the mandatory reporting date the following year.
While organisations are currently assessing their implementation gaps and working to address them, it is important to conduct a practice run for reporting to assess, pragmatically, the challenges that would only surface during actual reporting.
Related
Sustainability performance should be assessed within business context
