What comes after the standard.
A standard tells you what to disclose. These pages cover what has to be built underneath it: the asset class method, the coverage path, and the evidence a reviewer will ask to see.
Financed emissions from motor vehicle loans
Every vehicle loan, lease and hire purchase agreement in the book carries the same methodological requirement. The method is fixed. The work is in the loan file.
9 min · updated October 2026Kenya climate disclosure for banks
The CBK framework is published, and IFRS S2 applies to Kenyan public interest entities for periods starting on or after 1 January 2027. The transition window is the building window.
8 min · updated October 2026What an auditor checks in a financed emissions disclosure
The calculation is the easy part. The hard part is proving it was performed the same way twice, with a named approver and a file that stands on its own.
7 min · updated October 2026One order that holds up.
Coverage grows in steps. Each step reuses the governance built for the one before it, which is why the sequence matters more than the pace.
The method is public. The file is not.
Two banks can follow the same section of the standard and still produce very different evidence. The difference is whether the work was recorded as it happened or reconstructed afterwards.
Start with the book you already hold.
Bring one sector and the files you choose to share. We will map it to the method, grade the evidence and show you the record it produces.