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Regulation watch

What changed, who is affected, effective date, what to do. Kenya first.

What changedWho is affectedEffectiveWhat to do
CBK Green Finance TaxonomyBanks and lendersApril 2025Classify green assets using the eleven sector appendices; prepare taxonomy-aligned lending reports.
IFRS S1 and S2Entities adopting ISSB standardsAnnual periods from 1 January 2024Governance, strategy, risk management, metrics and targets disclosures; Scope 1, 2 and 3.
CBK Climate Risk Disclosure FrameworkKenyan banksPhasedClimate governance, strategy, risk management and metrics disclosure.
NSE ESG Disclosures Guidance ManualNSE listed companiesNovember 2021 onwardAnnual ESG disclosure aligned to GRI.

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