ESG Reporting from 2027: How Kenyan Companies Can Use Film
IFRS S1 and S2 sustainability disclosure becomes mandatory for Kenyan public interest entities in 2027. How film can help explain ESG reports.
From 1 January 2027, sustainability disclosure under the IFRS S1 and S2 standards becomes mandatory in Kenya for public interest entities, including banks, companies listed on the Nairobi Securities Exchange, insurers and pension schemes, according to the Institute of Certified Public Accountants of Kenya (The Star, 15 November 2024). Large private companies are expected to follow in later years.
The standards are about disclosure, and they do not require video. But every company preparing these reports faces the same challenge: explaining complex, technical information to people who will not read a 100-page document.
Where film helps
- Report launch films: a two-to-three-minute film that brings the main findings to life.
- Behind the numbers: short field stories showing the people, sites and suppliers behind the data.
- Investor and board communication: clear explainers for investor days and AGMs.
- Staff engagement: films that help employees understand what the company is committing to.
- Social media: vertical cuts for LinkedIn, where investors and partners already are.
Keep it honest
Sustainability communication is scrutinised closely, and films that overclaim can do more harm than good. Show real operations, real people and real progress, including what is still to be done. A documentary approach is more credible than an advert.
Plan it with the report
The best time to plan the film is while the report is being prepared, so that filming happens when the data is being collected and the film is ready for the launch.
Supply chains and exports
Companies exporting to Europe face related demands. The EU Deforestation Regulation applies to large and medium operators from 30 December 2026 and covers commodities including coffee (Council of the EU, 18 December 2025). Film is not a compliance requirement, but farm-level footage can help tell buyers the story behind the traceability data.
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Afrovo Studios is a Nairobi-based production company making films for NGOs, conservation groups and purpose-led organisations across East Africa. If you are planning a project, get in touch.
