ISSB Framework Sustainability Disclosures Adoption Pathways for Pan African Federation of Accountants (PAFA) Country Jurisdictional Integrated Roadmap Requirements

IFRS Foundation’s jurisdictional roadmap development tool mandates country jurisdictions to adopt credible sustainability disclosure roadmaps either on a full / partial adoption or based on their country specific jurisdictional sustainability disclosure requirements, incorporating jurisdictional functional outcomes that are aligned with ISSB framework. A solid roadmap foundation premised on Environmental, Social and Governance (ESG), and climate strategy goals aligned with global reporting standards is paramount for credible sustainability roadmaps. The European Union (EU) in attainment of their public policy enhancement disclosures, aligned with the Green deal initiative and EU Taxonomy, launched the Corporate Sustainability Reporting Directive (CSRD) that adopted the double materiality concept based European Sustainability Reporting Standards (ESRS), which are interoperable with the ISSB framework especially on the investor focused financial materiality concept. The African Association of Accountants Generals (AAAG) resolved on the adoption of IPSAS aligned international sustainability reporting standards, that discloses metrics on climate finance budgeting and risks that disclose long term climate liabilities, in edification of risk management inclusivity and public value accountability. An empirical study was adopted focussing on the Pan African Federation Accountants (PAFA) across all the African jurisdictions. The International Sustainability Standards Board (ISSB) framework currently with two sustainability standards (IFRS S1 and IFRS S2), is relatively fast gathering momentum as the most preferred capital providers and investors focussed international sustainability standards baseline. The findings revealed that although PAFA may have unreservedly adopted the full ISSB framework, PAFA members on their own still have the prerogative to adopt one of the five ISSB approved adoption jurisdictional pathway toolkit, and still be compliant. The findings further demonstrated that the ISSB sustainability disclosure integrated roadmaps implementation may be implemented through five (5) main approved pathways. Country jurisdictions should therefore adopt one of these five (5) ISSB sustainability adoption toolkit adoption roadmaps adoptions and not necessarily only consider the wholesome full ISSB framework sustainability adoption option.

AAAG, ESG, ESG Reporting, Sustainability adoption, Sustainability roadmap, Sustainability Reporting, PAFA, IFRS S1 /IFRS S2, ISSB, PAFA Sustainability week, Sustainability country jurisdiction, PAFA Sustainability Roadmaps

1. Abdo A (2025) a : Net zero roadmap. Trane Technologies 2024 Sustainability Report [Google Scholar] [Crossref]

2. Abdo A (2025) b : Net zero transformation framework. University of Cambridge Instite for Sustainability Leadership. Discussions and recommendations [Google Scholar] [Crossref]

3. International Sustainability Standards Board (2025): Jurisdictional roadmap development tool. [Google Scholar] [Crossref]

4. Mazhambe (2025): Remodelling the Integration principles of International Financial Reporting Standards (IFRSs) Reporting requirements with Environmental, Social Governance (ESG) sustainability reporting. International Journal of Research AND Innovation in Social Science (IJRISS). November 2025 Vol IX. [Google Scholar] [Crossref]

5. Mazhambe (2024): Remodelling the Integration Principles of International Financial Reporting Standards (IFRSS) Reporting Requirements with Environmental, Social Governance (ESG) Sustainability Reporting. INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE [Google Scholar] [Crossref]

6. (IJRISS) ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XI November 2025 [Google Scholar] [Crossref]

7. Mazhambe, Z (2014): Book – The compromise of IASB’s Conceptual Framework and IFRSs, Lambert Academic Publishing, ISBN: 978-3-659-57452-8 [Google Scholar] [Crossref]

8. Mazhambe, Z (2014b): Book -Doctoral (PhD) Proposal Writing, CompletelyNovel, ISBN- 13: 9781849145909, ISBN-10: 1849145903. One stop ESG: Sustainability Roadmap [Google Scholar] [Crossref]

9. Riaga F (2025): Association Africa Accounts General (AAAG): Third AAAG workshop, Accra, Ghana Nov 2025. [Google Scholar] [Crossref]

10. Pan African Federation of Accountants (PAFA) (2025) Conference: Theme “Sustainability week, Forging a Sustainable Future: Strategies and Tools for accelerated implementation of Sustainability Standards in [Google Scholar] [Crossref]

11. Africa” [Google Scholar] [Crossref]

12. Pedro C, Sousa, David N, Bienvenu K, lungu, P; (2025): Roadmap to Sustainability: From Compliance to Impact [Google Scholar] [Crossref]

• Eco-Microcredit and Rural Transformation: The Mediating Role of Sustainable Farming Practices and the Moderating Effect of Financial Literacy on Household Sustainability
• Comparative Analysis of Traditional and Innovative Methods for Rare Earth Element Extraction
• Global Trends in Sustainability Reporting: A Malaysian Evidence
• Blockchain for Transparency: Tracking Zero-Waste Practices Across the Fashion Value Chain in Bangladesh
• Entrepreneurship and the Path to Globalizing Jamdani Weaving: Tradition, Innovation, and Sustainable Digital Practices