Meridian Reporting | ISSB 2027 Readiness for Kenyan Companies

Mandatory from 2027 NSE-listed, a bank, an insurer or a deposit-taking SACCO? That makes you a Public Interest Entity, and under ICPAK's roadmap IFRS S1 & S2 reporting becomes mandatory for accounting periods beginning 1 January 2027. The data must be collected during the year, not reconstructed after it. Find out if you're ready →

The ICPAK roadmap

Every organisation has a date. Know yours.

ICPAK's roadmap phases in IFRS S1 & S2 for every organisation in Kenya, not just the biggest. Readiness takes more than one reporting cycle to build, so whichever phase you fall in, the smart time to start is now.

Phase 1 · Voluntary

2024

All organisations

Voluntary adoption for accounting periods beginning 1 January 2024. Early adopters build capability without deadline pressure.

Phase 2 · Mandatory

2027

Public Interest Entities

NSE-listed companies, banks, insurers and deposit-taking SACCOs, for accounting periods beginning 1 January 2027.

Phase 2 · Mandatory

2028

Large enterprises (non-PIEs)

Mandatory for accounting periods beginning 1 January 2028. One reporting cycle behind the PIEs, with the same data demands.

Phase 2 · Mandatory

2029

SMEs (non-PIEs)

Mandatory for accounting periods beginning 1 January 2029. Starting early spreads the work across the years you have.

Phase 3 covers public sector entities, with timing to be determined by ICPAK.

Start here

The ISSB Readiness Diagnostic

A short, fixed-fee engagement that tells you exactly where you stand against the 2027 mandate, before you commit to anything bigger. In two to three weeks, we assess your organisation against the four pillars IFRS S1 & S2 require, visit your operations to see where your data actually lives, and hand you a scored readiness picture with a prioritised roadmap.

STEP 01

Assess

A structured workshop and document review scoring your governance, strategy, risk management, and metrics & targets against the IFRS S1/S2 pillars: the same structure your 2027 report must follow.

STEP 02

Walk the operations

We go to where the data lives (fuel logs, utility bills, procurement records, field operations) because the hardest part of the 2027 rules is data capture, not the framework.

STEP 03

Roadmap

A scored readiness dashboard, the gaps that matter ranked by priority, and a dated plan to the January 2027 deadline, including the first-year reliefs that make year one manageable.

What you walk away with

A readiness score across the four ISSB pillars: your honest starting line
A gap report naming what's missing, who should own it, and in what order
A dated roadmap to the 2027 mandate, built around the first-year transition reliefs
A clear, costed view of what full readiness involves, with no obligation to continue

Book a Readiness Diagnostic See our sector focus

The payoff

What ready actually looks like

Readiness isn't a binder on a shelf. It's the systems, numbers and answers in place before the mandate asks for them.

✓

Know exactly where you stand

A scored readiness baseline across governance, strategy, risk management, and metrics & targets: the four pillars your 2027 report must follow.

✓

A GHG baseline you can defend

A Scope 1, 2, and material Scope 3 inventory built on the GHG Protocol, with evidence behind every number.

✓

Climate risk, properly assessed

Physical and transition risks identified and quantified the way IFRS S2 expects them to be reported.

✓

Governance the board can stand behind

Oversight structures, roles and skills that satisfy the governance pillar of IFRS S1, documented and working.

✓

Data collected during the year

Capture systems at the operational level, so the report is compiled from live records, not reconstructed at year-end.

✓

A manageable first year

A plan built around the transition reliefs, so year one is achievable and every year after gets stronger.

Sector focus · Agriculture

The 2027 rules are hardest on estates. That's our specialty.

For a listed agricultural business, sustainability reporting isn't a desk exercise. Your emissions live in fuel logs, fertiliser records, herd counts and packhouse meters, spread across estates, often on paper. We help tea, coffee, horticulture and aquaculture businesses find that data, structure it, and build a defensible baseline before the deadline makes it urgent.

Field-level emissions

Diesel, irrigation, fertiliser N₂O, livestock: the sources that dominate an estate's footprint, measured with the GHG Protocol's agricultural guidance and IPCC factors fitted to Kenyan conditions.

Climate risk you can defend

Drought, shifting rainfall, heat stress, pests: the physical risks that hit yields and cash flow, assessed the way IFRS S2 expects them to be reported.

Export-market pressure

EU buyers, deforestation rules and certification demands are arriving ahead of the regulator. One data effort should answer all of them; we set it up that way.

Start with the Diagnostic

About Meridian

Built on practitioner experience.

Meridian Reporting exists to close a real gap in the Kenyan market: the distance between knowing the 2027 mandate is coming and being ready to report against it.

Our work draws on deep sustainability reporting expertise and applied disclosure experience from a global advisory background, focused on what NSE-listed companies, banks, insurers and deposit-taking SACCOs actually need: a defensible baseline, working data systems, and a dated plan that meets ICPAK's roadmap.

We treat reporting as a value lens, not a compliance burden.

2027

IFRS S1 & S2 mandatory under ICPAK's roadmap

4 Pillars

Governance, strategy, risk management, metrics & targets

2 to 3 Weeks

Fixed-fee Readiness Diagnostic

Kenya-focused

Public Interest Entities: NSE-listed firms, banks, insurers & deposit-taking SACCOs

Meet the founder

Work with a practitioner, not a textbook.

Alan Ouya

Founder, Meridian Reporting

I founded Meridian Reporting to close the gap I kept seeing in the East African market. The ESG landscape is constantly changing, and the way to create sustainable, long-lasting change is to empower and train the people at the forefront, so they become leaders in their field and their organisation.

My background pairs deep GRI expertise with applied CSRD and ESRS experience from a global advisory setting. I've worked across the reporting lifecycle, from materiality and data capture to disclosure and assurance, and I bring that hands-on perspective to every session.

I teach sustainability reporting the way I practise it: as a lens for creating long-lasting value.

GRI Certified Sustainability Professional Applied CSRD / ESRS experience Global advisory background

Get in touch

Let's talk readiness.

Whether you're booking a Readiness Diagnostic or still working out what the 2027 mandate means for your organisation, we'd be glad to hear from you.

✉ info@meridianreporting.com

📍 Nairobi, Kenya

🔗 Meridian Reporting Limited

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