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The Sustainability Reporting Landscape in Kenya

ケニアにおけるサステナビリティ報告の現状 (AI 翻訳)

Frida Wathome

Crossrefプレプリント2026-01-01#開示インフラ経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.2139/ssrn.6586219
原典: https://doi.org/10.2139/ssrn.6586219

🤖 gxceed AI 要約

日本語

本稿はケニアにおけるサステナビリティ報告のエコシステムを統合的に分析。憲法上の環境権、資本市場ガイダンス、銀行セクターの気候リスク要件、IFRS S1/S2の段階的導入ロードマップなど、多層的な規制アーキテクチャをマッピングし、規制の断片化、執行の非対称性、専門的能力の制約、中小企業の排除などの課題を明らかにする。

English

This paper provides an integrated analysis of Kenya's sustainability reporting ecosystem, mapping its multi-layered regulatory architecture including constitutional environmental rights, capital markets guidance, banking sector climate risk requirements, and IFRS S1/S2 adoption roadmap. It identifies challenges such as regulatory fragmentation, enforcement asymmetry, capacity constraints, and SME exclusion.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本企業がケニアで事業展開する場合、現地のサステナビリティ報告規制への対応が必要となる。また、日本でもSSBJ基準が導入されつつある中、新興国におけるIFRS S1/S2採用の実例として参考になる。

In the global GX context

This paper contributes to global GX context by providing a detailed case study of IFRS S1/S2 adoption in a developing country, highlighting regulatory fragmentation, enforcement asymmetry, and capacity gaps—issues relevant to many emerging economies implementing mandatory sustainability disclosure.

👥 読者別の含意

🔬研究者:Provides a comprehensive system map of Kenya's sustainability reporting ecosystem for comparative disclosure scholarship.

🏢実務担当者:Useful for companies operating in Kenya to understand the regulatory landscape and prepare for mandatory compliance.

🏛政策担当者:Offers lessons for developing countries on challenges in transitioning to mandatory sustainability reporting, including regulatory coordination and capacity building.

📄 Abstract（原文）

Sustainability reporting, the systematic disclosure of environmental, social, and governance (ESG) performance information by organisations, has undergone a profound global transformation, shifting from voluntary frameworks towards mandatory standards anchored in varying focus areas of materiality. Kenya provides a revealing case study of this transition in a developing country. Over the past decade, the country has assembled a layered regulatory architecture spanning constitutional environmental rights, capital markets guidance, banking sector climate risk requirements, and a phased adoption roadmap for the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Rather than treating regulatory requirements, institutional actors, and market dynamics as separate subjects, this paper undertakes an integrated, system-level analysis of how these forces interact to constitute the current sustainability reporting ecosystem in Kenya. It maps that architecture comprehensively tracing the interplay between domestic law, international standard-setting, development finance institution engagement, and civil society activity, while examining the persistent gap between regulatory ambition and actual reporting practice. Persistent challenges include regulatory fragmentation, enforcement asymmetry, professional capacity constraints, and the near-total exclusion of small and medium-sized enterprises from the reporting perimeter. This paper is structured in three layers: a strategic overview for executives and policy actors, a system map for analysts, and a practical assessment for companies preparing for mandatory compliance.

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