Executive Summary
Policy Goal: Enable successful IFRS S1 and S2 implementation in Ghana through coordinated institutional support, capability development, and infrastructure investment, positioning Ghana as a regional leader in sustainability reporting
by 2028. The Challenge: Ghana exhibits high sustainability awareness (82%) yet critically low implementation readiness (46.6%)—a 35.4% gap driven by institutional voids creating fundamentally diffrent barriers than developed markets. Key Finding: An empirical study drawing on insights from 24 senior executives across multiple sectors highlights six interconnected barriers: : regulatory
fragmentation; critical climate-accounting expertise defiits; inadequate data infrastructure; substantial capital commitments with uncertain returns; systemic integration complexity; and limited assurance capacity without legal
frameworks.
Strategic Recommendation:
• Unifid regulatory framework coordinating Bank of Ghana, SEC, and Ghana Stock Exchange
• National capability building through ICAG creating hybrid expertise
• Shared sector-specifi templates and implementation tools
• Assurance infrastructure with international standards adoption
• ICAG-led National Coordination Committee by Q2 2026
