Kenyan firms are making progress in recognising climate change as a business issue but are struggling to translate this concern into measurable financial and operational data, exposing a key gap ahead of mandatory sustainability reporting next year.

A 2026 market readiness study by the Institute of Certified Public Accountants of Kenya (ICPAK), based on self-reported and unaudited data from 385 entities, shows many firms face a race against time to build the systems and data needed to quantify climate-related risks.