The Institute of Certified Public Accountants of Uganda (ICPAU) has urged organizations to begin preparing for the transition to the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards ahead of their mandatory adoption in 2028.

Speaking during the release of the December 2025 examination results in Kampala, CPA Timothy David Ediomu encouraged organisations to adopt the standards early, starting January 2026.

CPA Ediomu noted that ICPAU adopted the IFRS Sustainability Disclosure Standards for use in Uganda in 2024 and launched an implementation roadmap in September 2025.

He emphasized that early preparation will enable organizations to respond effectively to growing stakeholder demand for high-quality sustainability-related financial disclosures.

He described the standards as a “gamechanger” for the global sustainability agenda, particularly at a time when climate change impacts are escalating and global focus on climate action continues to intensify.

According to Ediomu, the standards will enhance compliance, comparability, and the quality of climate-related information provided to users of financial reports.

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