REPORTING STANDARDS FOR ENVIRONMENT, SOCIAL AND GOVERNANCE

This report, prepared by JMiles & Co. for the Kenyan Ministry of Petroleum and Mining and funded by FSD Africa, provides a comprehensive gap analysis between international Environment, Social, and Governance (ESG) reporting standards and Kenyan legislation. It serves as a guide for organisations in Kenya to align their practices with international requirements to become more competitive in obtaining international financing.

• Kenyan standards for energy conservation broadly meet international requirements, but there are gaps in providing specific guidance on efficiency initiatives. The Energy Act 2019 provides the Ministry of Energy with wide powers to address these gaps through future regulations.
• There are significant gaps regarding protected areas; international standards mandate specific conservation obligations for all protected areas, whereas Kenyan standards are not uniform across different types of protected areas and do not cover areas surrounding them.
• Kenyan laws on water and effluents generally align with international standards, but many local requirements only apply to companies required to conduct an Environmental Impact Assessment (EIA) to obtain a permit, creating a gap for companies not subject to an EIA.
• Kenya lacks local standards for carbon footprint analysis, though some requirements for measuring emissions and submitting annual reports exist for 'controlled facilities'.

APA

FSD Africa (n.d.). REPORTING STANDARDS FOR ENVIRONMENT, SOCIAL AND GOVERNANCE. https://fsdafrica.org/wp-content/uploads/2025/05/ESG-Final-Report-29.05.2019.pdf

Chicago

FSD Africa. REPORTING STANDARDS FOR ENVIRONMENT, SOCIAL AND GOVERNANCE. n.d. https://fsdafrica.org/wp-content/uploads/2025/05/ESG-Final-Report-29.05.2019.pdf.

Wikipedia

{{cite report |author=FSD Africa |title=REPORTING STANDARDS FOR ENVIRONMENT, SOCIAL AND GOVERNANCE |url=https://fsdafrica.org/wp-content/uploads/2025/05/ESG-Final-Report-29.05.2019.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{fsdafricandreporting, author = {{FSD Africa}}, title = {{REPORTING STANDARDS FOR ENVIRONMENT, SOCIAL AND GOVERNANCE}}, institution = {FSD Africa}, url = {https://fsdafrica.org/wp-content/uploads/2025/05/ESG-Final-Report-29.05.2019.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }