Non-financial reporting – Kenya

CHAPTER THREE: POLICY ACTIONS

3.1. Pillar 1: The State Duty to Protect [Page 22]

Page Policy Actions

The Government will:

4) develop guidelines for non-financial reporting under the Companies Act 2015;

 

3.2. Pillar 2: Corporate Responsibility to Respect Human Rights [Page 24]

d) Reporting

The Government will enforce the requirement for businesses to prepare nonfinancial reports in line with the Companies Act, 2015, and encourage proactive disclosure of their impacts on human rights and the mitigation measures they are taking .

 

CHAPTER FOUR: IMPLEMENTATION AND MONITORING

4.1. SUMMARY OF POLICY ACTIONS [Annex] 

Strategic Objective Policy Actions Responsible Actor(s)
Strategic Objective 1:

Enhance existing policy, legal, regulatory and administrative framework for ensuring respect of human rights by business through legal review and development of specific guidance for business

 

Develop guidelines for non-financial reporting under the Companies’ Act 2015  
Foster the use of non-financial reporting by businesses to include their impacts on human rights and the mitigation measures that they are taking.