To meet the need for clear and comparable sustainability reporting, Kenya—through the ICPAK (Institute of Certified Public Accountants of Kenya) (ICPAK)—is actively working towards adopting the International Sustainability Standards Board’s International Financial Reporting Standards (IFRS) S1 and S2: S1: General Requirements for Disclosure of Sustainability-related Financial Information S2: Climate-related Disclosures According to the ICPAK Sustainability Roadmap, adoption will follow a phased approach: ✅ Public Interest Entities – By 2027 ✅ Large Enterprises – By 2028 ✅ Small and Medium Enterprises (SMEs) – By 2029 Before publishing their initial sustainability disclosures, all organisations will undergo a readiness assessment. 🔗 Read more here: https://www.pkfea.com/media/i3pfpqcp/demystifying-esg-and-sustainability-2025.pdf #esg #sustaibility #sustainabilityreporting