Deadline checker

Which reporting deadline applies to you?

Pick your country, your entity type and the month your financial year starts. You get your first mandatory IFRS S1 and S2 reporting period, when the report is due, when assurance starts, and your next step.

Questions
Three
Data checked
9 November 2026
Covers
Nigeria, Ghana, Kenya, Uganda, Rwanda, Zambia
Output
Period start, report due, assurance dates

Your figures

Nothing is submitted until you ask for the result.

Your result

How this is calculated

Why the filing date is not your deadline

A sustainability disclosure reports on a completed financial year. The report filed in your first mandatory year describes data collected the year before — which means the useful deadline is not the filing date at all, it is the point at which you start recording.

This is the single most expensive thing companies get wrong. Reconstructing twelve months of meter readings, fuel deliveries and supplier responses after the fact costs more than collecting them did, and produces a weaker evidence trail at the end of it.

Questions about this tool

Is this the official deadline?

No. It is a reading of each country's published roadmap applied to the answers you give, and it is only as good as those answers, particularly on entity type. Regulators update their roadmaps, so check the source document in the country guide for your country. Where your situation is genuinely borderline, confirm it with your company secretary or your adviser rather than with a calculator.

My company is not listed. Does anything apply to me?

Possibly. In most of these countries the first group is public interest entities, which is a wider category than listed companies: it takes in banks, insurers, pension schemes and some large private companies. The entity types in the checker follow each regulator's own groups.

What should I start collecting before my first year?

Electricity bills and meter readings, generator fuel purchase records with litres rather than only cost, fleet fuel records, and the contact point at each site who can produce them. Those four cover most of Scope 1 and 2, and they are the records that are painful to reconstruct after the fact.

Does the deadline change if my financial year is not the calendar year?

Yes, in effect. A disclosure reports on a completed financial year, so your collection window opens relative to your own year end. The checker uses the financial year start month you enter rather than a calendar year.