The Sustainability Standards Endorsement Advisory Committee (SSEAC) is a specialised technical body of AFIAAR established to guide the endorsement and adoption of IFRS® Sustainability Disclosure Standards across Africa. This initiative reflects AFIAAR’s commitment to supporting responsible business conduct, sustainable economic growth, and investor confidence through globally aligned and locally relevant sustainability reporting practices.
Purpose
The SSEAC provides technical advice and endorsement recommendations on IFRS Sustainability Disclosure Standards to ensure they are fit for purpose within African jurisdictions. The Committee ensures that all endorsements:
- Reflect Africa’s economic context, regulatory environment, and capacity constraints.
- Support the transition to transparent, comparable, and reliable sustainability disclosures.
- Promote accountability in both the public and private sectors.
Mandate
The SSEAC’s mandate includes:
- Reviewing draft and final ISSB standards.
- Issuing endorsement advice with or without adaptations.
- Supporting implementation readiness and capacity development.
- Engaging with stakeholders across regulatory, professional, and industry sectors.
Key Responsibilities
- Conduct comprehensive technical assessments of ISSB standards.
- Facilitate stakeholder consultations and public engagement.
- Recommend endorsement actions to the AFIAAR Board.
- Monitor post-endorsement implementation and issue further guidance.
- Produce annual reports, impact assessments, and guidance materials.
