Sustainability Reporting

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.