For most organisations that have not adopted the ISSB standards, IFRS S1 (General Requirements for Disclosures of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures) and are planning on doing so from the mandatory adoption date of 2027 in Kenya, they have to consider rehearsing with their 2026 reporting to avoid surprises.
A pilot in 2026 will help organisations be better prepared for the mandatory reporting, as it enables them to identify gaps and pain points that can be remediated before the mandatory reporting date the following year.
While organisations are currently assessing their implementation gaps and working to address them, it is important to conduct a practice run for reporting to assess, pragmatically, the challenges that would only surface during actual reporting.
It offers a unique perspective beyond the various theoretical analyses already provided, further equipping and preparing an organisation with insights into potential difficulties that may arise unexpectedly, particularly as organisations prepare their first sustainability report.
Organisations are advised to set a target for a test run and get a feel for what the ISSB sustainability reporting entails for them.
For example, organisations may assume the availability of specific data sets during the gap analysis phase, only to realise, when attempting to report, that the referenced data set is either unavailable or, if available, requires significant reworking to make it usable.
In addition, anticipating the amount of human resources required to get the sustainability report over the line is often underestimated by some organisations, especially when prepared at the same time as the financial statements.
A test run enables organisations to assess their current resources and capacity to meet the requirements of the ISSB standards. Also, organisations that take this approach increase their chances of a smooth adoption on the mandatory date by avoiding surprises and ensuring the right level of resourcing to prepare for and meet their sustainability reporting obligations.
A test run allows management to interact with and engage with the sustainability report in advance, making changes and improvements that ensure it is differentiated, authentic and compliant. A test run helps the organisation ensure accountability and transparency in its preparedness for ISSB adoption.