This publication presents Kazakhstan’s national roadmap for the phased implementation of the IFRS S1 and S2 Sustainability Disclosure Standards. It builds on a comprehensive assessment of the country’s market and regulatory readiness and outlines a structured approach to aligning national reporting practices with international sustainability disclosure requirements. 

Developed by UNDP with support from the European Union under the Sustainable Finance Advisory Hub and the Global Gateway initiative, the roadmap defines key regulatory, institutional, and methodological steps required for effective adoption. 

The document provides a detailed framework covering governance arrangements, legislative development, translation and adaptation of standards, and the phased introduction of reporting requirements for different categories of companies. It also includes timelines for voluntary and mandatory adoption, mechanisms for stakeholder coordination, and provisions for capacity‑building and digital reporting infrastructure. 

By promoting transparency, comparability, and improved management of sustainability and climate-related risks, the roadmap aims to strengthen investor confidence, support access to sustainable finance, and enhance Kazakhstan’s integration into global financial markets.