Positioning

ICPAK’s roadmap makes IFRS S1 and S2 disclosure mandatory for public interest entities regulated by the Central Bank of Kenya, the Insurance Regulatory Authority, the Retirement Benefits Authority, the Capital Markets Authority and SASRA from January 2027, with phased deadlines following for large non-PIEs and SMEs — a timeline that is already shaping how banks, insurers and corporates across the region plan their reporting cycles.

Stakeholders now expect organisations to report on their economic, social and environmental impact, their contribution to sustainable development, and the sustainability risks and opportunities that could shape financial performance. Meeting that expectation well requires a reporting process that holds up to scrutiny from regulators, lenders and rating agencies, not a document produced once a year and set aside.

Lybra works with banks, insurers, pension schemes and listed and non-listed corporates preparing for, or already navigating, Kenya’s phased move to mandatory sustainability disclosure, alongside organisations reporting to development finance institutions and international investors.

Our Focus Areas

Gap analysis of current reporting practice against best-in-class standards
Materiality assessments to identify the sustainability issues that matter most
KPI definition and reporting content development
Alignment with IFRS S1 and S2, GRI, the Integrated Reporting Framework and SASB

What Sets Lybra Apart

Built for Kenya’s actual reporting timeline

We work directly against ICPAK’s national roadmap, including the January 2027 mandatory adoption date for public interest entities regulated by the Central Bank of Kenya, the Insurance Regulatory Authority, the Retirement Benefits Authority, the Capital Markets Authority and SASRA, so clients are preparing for the deadline that applies to them, not a generic one.

Reporting built to improve, not repeat

Our gap analysis and materiality process is designed so that each reporting cycle strengthens the last, rather than starting from a blank page every year.

Multi-framework fluency

We work across IFRS S1 and S2, GRI, the Integrated Reporting Framework and SASB, and the NSE ESG Disclosures Guidance Manual, helping clients report once in a way that satisfies more than one audience.

Sustainability Strategy Case Study

Sustainability Strategy Case Study

Case studies coming soon

Related Insights

Let’s start a conversation

Whether you are scoping a reporting deadline, working through a regulatory requirement, or still deciding what you need, get in touch. Call or WhatsApp us, or visit our offices at The Mirage on Chiromo Road, Westlands, Nairobi. If you would rather not call, email or message, fill in the form below and we will come back to you. Emails and form enquiries receive a reply within one working hour, during business hours.

+254 714 880 880
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