09/08/2025
Sustainability reporting is no longer optional—it’s becoming a strategic imperative. Pakistan is taking a bold step forward with the phased rollout of mandatory sustainability-related disclosures, starting July 2025. This isn’t just about compliance, it’s about redefining how businesses engage with stakeholders, manage risks, and create long-term value.
📊 Here's the breakdown:
🔹 Phase I (from July 2025): Listed companies meeting any two of these thresholds: • Turnover > Rs. 25B • Employees > 1,000 • Assets > Rs. 12.5B
🔹 Phase II (from July 2026): Listed companies meeting any two of these: • Turnover > Rs. 12.5B • Employees > 500 • Assets > Rs. 6.25B
🔹 Phase III (from July 2027): All remaining listed companies + Public-Interest Companies registered with SECP.
✅ Early adoption is not just allowed, it’s encouraged. This phased approach gives companies time to build capacity, align with global ESG frameworks, and embed sustainability into their core strategy. The question is: Will your organization lead or lag? Let’s talk about how we can prepare, adapt, and thrive in this new reporting landscape.