IFRS S2 already reached Ghana. These are the dates.
ICAG adopted the ISSB standards in 2024. Disclosure is mandatory for listed and regulated entities from 2027, and for most other companies from 2028.
Four dates that decide when this reaches you.
Phased by entity class, per ICAG's March 2024 adoption roadmap.
- 1
2024 – 2026
VoluntaryEarly adoption window
ICAG's Council approved the adoption roadmap in March 2024. Any entity may report against IFRS S1/S2 for periods beginning on or after 1 January 2024.
- 2
From Jan 2026
In force — banksBank of Ghana climate directive
Regulated financial institutions disclose climate-related financial risks following IFRS S2-aligned frameworks under the BoG Climate-Related Financial Risk Directive (issued November 2024). SDIs and NBFIs follow from 2027.
- 3
From Jan 2027
MandatoryListed, regulated, and heavy industry
GSE-listed entities, banks, insurers, corporate trustees and registered pension schemes, public limited companies — plus named sectors: mining, upstream oil & gas, refineries, cement, automobile production, and non-renewable power generation.
- 4
From Jan 2028
MandatoryMost other companies
Remaining Companies Act companies, unless below the exemption thresholds: no publicly traded debt or equity, no fiduciary assets, and revenue at or below GHS 50m or total assets at or below GHS 40m in each of the prior two years.
How the disclosure actually lands.
Where the disclosure goes
In the annual report — after the directors' report, before the auditor's report — for the same period and entity as the financial statements, signed by two directors and the Chief Sustainability Officer.
Assurance
Not required in the first year of application; required from the second year, by ICAG-approved independent assurance providers.
Reliefs
All ISSB transition reliefs are available — climate-first reporting and comparative-period relief among them. Ghana added no local modifications and no extensions.
Enforcement
ICAG professional sanctions, and SEC Ghana market penalties for listed non-compliers. The IFRS Foundation published Ghana's jurisdictional profile in June 2025.
This page summarises public pronouncements as of August 2026 — it is not legal or assurance advice. Verify against ICAG's sustainability materials and the IFRS Foundation's Ghana profile.
The disclosure is annual. The evidence is daily.
Packs prepared with reference to IFRS S2 are generated from the scans, work orders and meter readings your technicians already log — signed, hash-chained, and checkable by your auditor without us.