The 2026 ESG Reporting Playbook for African Enterprises
From GRI to ISSB S2 — a practical guide to building audit-grade sustainability disclosures without drowning in spreadsheets.
ESG reporting in Africa has matured fast. What was a voluntary marketing exercise three years ago is now a board-level compliance requirement, with regulators in Nigeria, Kenya, and South Africa adopting ISSB-aligned frameworks.
The good news: you don't need a 40-person sustainability team. With the right data architecture — metered energy, waste manifests, HR diversity exports — most disclosures can be automated.
This guide walks through Scope 1, 2, and 3 boundaries, materiality assessments, and the assurance-ready evidence trail auditors expect.