The Sustainability Reporting Standards Committee deals with all technical matters relating to integrated and sustainability standards including but not limited to:

  • Recommending  standards for adoption by the PAAB
  • Developing and recommending local pronouncements/guidance to PAAB for issues
  • Responding to exposure drafts and other standard setting projects by regional and International Standards Boards

Sustainability Reporting Implementation Roadmap (Draft for Consultation)

The Sustainability Reporting Implementation Roadmap outlines Zimbabwe’s proposed approach for adopting the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). This draft sets out the phased implementation timelines, reporting expectations, assurance requirements, and transitional exemptions that will guide entities as they prepare for sustainability reporting. It is being published for market consultation to gather feedback from preparers, auditors, regulators, investors and other stakeholders before finalisation.

Key highlights include:

  • Phased implementation for different categories of entities

  • Progressive transition from voluntary adoption to full compliance

  • Guidance on disclosure scope, data readiness and assurance requirements

  • Stakeholder consultation timelines and expected submissions

  • Alignment with national legislation, climate policy and global reporting standards

You can access a copy of the roadmap here: PAAB roadmap for Sustainability Reporting Implementation