Category: Policy & Regulations

Sustainability reporting has become a major focus for global businesses recently. Two standards now sit at the center of this shift. These are IFRS S1 and IFRS S2, issued by the International Sustainability Standards Board. Together, they aim to give investors clearer, more comparable sustainability information. Understanding how these two standards differ, and connect, matters…

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ESG investing has become one of the most talked about trends in finance. The letters stand for environmental, social, and governance factors. These are non financial criteria used to evaluate a company’s broader impact. Instead of looking only at profit, ESG investing considers wider business practices. This includes how a company treats employees, the environment,…

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The Central Bank of Kenya (CBK) has introduced a comprehensive Climate Risk Disclosure Framework for the banking sector, marking a significant step toward embedding climate considerations into financial supervision and risk management practices. The framework, released in April 2026, requires regulated financial institutions to systematically identify, measure, manage, and disclose climate-related financial risks. This initiative…

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Kenya launched its national Green Finance Taxonomy, a comprehensive classification system designed to provide clear, standardised definitions of environmentally sustainable economic activities. The framework, released by the National Treasury and Economic Planning in collaboration with the Central Bank of Kenya and development partners, aims to guide capital flows toward climate-resilient and low-carbon projects while reducing…

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Kenya’s banking sector has taken a significant step toward enhanced climate transparency with the development and launch of a specialised reporting template aligned with IFRS S1 and IFRS S2. This initiative, led by the Kenya Bankers Association (KBA) in collaboration with key partners, positions Kenyan banks as pioneers in adopting global sustainability disclosure standards within…

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