As expectations around transparency and accountability continue to evolve, Supreme Audit Institutions (SAIs) are increasingly being called upon not only to audit sustainability-related information but also to demonstrate leadership by reporting on their own sustainability performance.
To support this important shift, AFROSAI-E hosted a regional workshop themed “Leading by Example in Enhancing Accountability through Sustainability Reporting” from 11 to 15 May 2026. The workshop brought together 18 SAI officials from across the region to strengthen their understanding of sustainability reporting standards, approaches to auditing sustainability-related information, and the practical application of these principles within SAI reporting practices.
While the core mandate of SAIs remains the delivery of impactful audits, sustainability reporting is emerging as a critical area that audit institutions must be prepared to address. With many regional SAIs not yet applying sustainability reporting principles in their own annual performance reports, the workshop focused on building both knowledge and practical skills to help SAIs strengthen accountability and transparency through their reporting practices.
Participants received training on existing sustainability reporting frameworks, with a particular focus on the Global Reporting Initiative (GRI) Standards. They explored how sustainability reporting principles can be incorporated into financial and compliance audits and examined practical examples, case studies, and lessons learned from institutions already implementing sustainability reporting practices.
A key component of the workshop introduced participants to reporting on their own sustainability information through SAI annual performance reports. Discussions highlighted how SAIs can demonstrate leadership and credibility by adopting the same principles of transparency and accountability that they expect from audited entities.
Looking ahead, participating SAIs will undertake pilot audits of public entities that already report sustainability-related information. The findings from these pilot audits will contribute to the development of a guide on public sector sustainability reporting. Participants were encouraged to use ISSAI 4000 compliance audit methodology and to focus on entities applying IFRS Sustainability Disclosure Standards S1 and S2 as part of these pilot exercises.
The workshop also addressed a common challenge faced by many SAIs: the limited availability of public sector sustainability reporting standards. Participants discussed practical approaches to conducting sustainability-related audits despite this challenge and explored ways to leverage existing audit methodologies while standards continue to evolve.
Importantly, each participating SAI developed an action plan outlining how and when they will implement the knowledge gained during the workshop. These plans include preparations for pilot audits and steps toward reporting sustainability information in future SAI annual performance reports. AFROSAI-E will continue to support participating institutions through follow-up engagements aimed at ensuring the successful implementation of these plans and the delivery of agreed outcomes.
As countries move towards mandatory sustainability reporting, with 2027 identified as a significant milestone for implementation at national level, SAIs must be equipped to remain relevant and responsive to emerging accountability demands. Through initiatives such as this workshop, AFROSAI-E continues to support its member SAIs in strengthening their capacity to provide assurance over sustainability-related information and to lead by example in advancing transparency, accountability, and good governance.
