Delta Carbon Advisory | GHG Auditing & ESG Advisory

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Tools to Start Your Climate Journey

Practical, Kenya-specific tools to help your organisation understand its climate disclosure position — no obligation, no jargon.

Interactive Tool · Free

IFRS S2 Readiness Checklist

22 questions across 5 sections. Tick what your organisation has done — your readiness score updates live. Takes ~10 minutes.

of 22 items checked

Early Stage — Action Required

0–8

Early Stage

9–16

In Progress

17–22

Advanced

Governance

IFRS S2 §6–9

Does your board have oversight responsibility for climate-related risks and opportunities?

Disclose the governance body or individual accountable for climate risk at board level.

Critical

Is management's role in assessing and managing climate risk clearly defined?

Includes committees, roles, or processes where management monitors climate-related issues.

Critical

Are climate considerations integrated into your strategic planning or risk management processes?

Evidence: board minutes, risk registers, or strategic plans referencing climate factors.

High

Strategy

IFRS S2 §10–24

Have you identified climate-related risks and opportunities over the short, medium, and long term?

Consider physical risks (floods, drought) and transition risks (carbon pricing, policy changes).

Critical

Have you assessed how climate risks affect your business model, value chain, and financial position?

Covers impacts on revenues, costs, assets, liabilities, and access to capital.

Critical

Have you conducted climate scenario analysis (e.g. 1.5°C, 2°C, 3°C+ pathways)?

IFRS S2 requires at least one scenario aligned to international climate agreements.

Critical

Does your strategy include a response plan to address identified climate risks and opportunities?

Adaptation measures, transition plans, or investment in low-carbon technologies.

High

Have you completed a Double Materiality Assessment?

Assesses financial materiality (impact on your business) and impact materiality (your impact on the environment).

High

Risk Management

IFRS S2 §25–27

Do you have a documented process for identifying and assessing climate-related risks?

This process should be integrated into your wider enterprise risk management (ERM) framework.

Critical

Are climate-related risks included in your organisation's risk register?

Climate risks should be formally documented alongside financial, operational, and reputational risks.

High

Do you have processes to monitor and report on climate risks on an ongoing basis?

Includes regular review cycles, KPIs, or dashboards tracking climate exposure.

Medium

Metrics & Targets

IFRS S2 §28–37

Have you quantified your Scope 1 emissions (direct emissions from owned/controlled sources)?

Fuel combustion, company vehicles, refrigerant leaks, on-site processes. Uses GHG Protocol methodology.

Critical

Have you quantified your Scope 2 emissions (indirect emissions from purchased electricity)?

Kenya: use KPLC grid emission factor (0.166 kgCO₂e/kWh). Disclose both location-based and market-based figures.

Critical

Have you assessed and quantified your Scope 3 emissions (value chain emissions)?

15 categories including purchased goods, business travel, employee commuting, and use of sold products.

Critical

Is your emissions data verified or audit-ready with supporting documentation?

Activity data (fuel records, electricity bills, mileage logs) should be traceable. Third-party verification strengthens credibility.

High

Have you set greenhouse gas reduction targets (e.g. net zero, science-based targets)?

Targets should specify a base year, target year, boundary, and reduction pathway. SBTi alignment is best practice.

High

Do you track climate-related financial metrics (carbon costs, climate-related capex, stranded asset exposure)?

IFRS S2 requires disclosure of climate-related financial impacts where material.

Medium

Reporting & Disclosure

IFRS S2 §38–41

Does your organisation currently publish a sustainability or ESG report?

A report aligned to GRI, CDP, or TCFD provides a strong foundation for IFRS S2 reporting.

High

Is your climate disclosure integrated (or capable of being integrated) into your annual financial report?

IFRS S2 requires climate disclosures within general purpose financial reporting — not as a standalone document.

Critical

Do you have internal capacity to collect, manage, and report climate data on an ongoing basis?

Includes data management systems, trained personnel, and defined reporting timelines.

Medium

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Explainer · Free

What is a GHG Audit?

A systematic process of identifying, quantifying, and verifying your organisation's greenhouse gas emissions across Scope 1, 2, and 3 — the mandatory first step for IFRS S2 compliance.

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Overview Guide · Free

Kenya Carbon Markets Guide

Kenya's carbon market is one of Africa's most active. Voluntary credits are generated through projects verified under Verra, Gold Standard, and Plan Vivo — and sold to international buyers at USD 3–15 per tCO₂e.

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Beginner's Guide · Free

ESG Reporting 101

ESG stands for Environmental, Social, and Governance — the three pillars used to measure your organisation's sustainability and ethical impact for investors, regulators, and stakeholders.

About Us

Built by Practitioners. For Kenyan Business.

Delta Carbon Advisory was founded to give Kenyan businesses the technical rigour of a global ESG firm — without the global price tag. We exist at the intersection of environmental science, financial compliance, and climate action. Every engagement is hands-on, Kenya-specific, and led by our directors personally.

Our Directors

Mark Oluoch

Co-Founder & Lead GHG Auditor

Mark brings a rigorous scientific foundation to DCA's GHG audit practice. With an academic background in Environmental Governance and extensive experience in operational risk and field-based environmental analysis, he leads all emissions inventory and ESG reporting engagements.

He specialises in Scope 1–3 quantification using the GHG Protocol Corporate Standard, double materiality assessment under CSRD frameworks, and preparing organisations for IFRS S2 climate disclosure ahead of Kenya's 2027 deadline.

MA Environmental Governance – UoN CSRD Gap Analysis Certified Double Materiality Assessment Certified GHG Protocol Trained

Brian Omondi

Co-Founder & Director, Finance & ESG

Brian brings over seven years of experience in the banking and financial sector to DCA, with a deep understanding of how climate risk intersects with financial reporting, investment decisions, and regulatory compliance.

Brian leads DCA's financial ESG advisory practice — translating complex IFRS S2 and climate finance requirements into clear, actionable strategies for Kenya's corporate sector. His banking background gives clients confidence that ESG disclosures are commercially grounded, not just technically correct.

7+ Years Banking Sector IFRS Certified ESG Certified GHG & Carbon Finance Trained

Our Values

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Scientific Rigour

Every number we report is defensible, traceable, and methodology-compliant.

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Kenya-First Focus

Local emission factors, local regulation, local market knowledge — built in.

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Practical Outcomes

We deliver reports you can act on, not documents that gather dust.

What We Do

End-to-End Carbon & ESG Advisory

From your first emissions inventory to a full IFRS S2-aligned sustainability report — we support Kenyan businesses at every stage of the climate compliance journey.

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GHG Auditing & Emissions Inventory

Scope 1, 2 & 3 quantification using the GHG Protocol Corporate Standard. Kenya-specific emission factors. Audit-ready output.

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IFRS S2 Compliance Readiness

Gap analysis, double materiality assessment, and disclosure preparation for NSE-listed companies ahead of the 2027 deadline.

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ESG Reporting (GRI Standards)

Full sustainability reports aligned to GRI 305 and sector-specific disclosure requirements. Investor-ready formatting.

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Carbon Project Advisory

Feasibility assessment, methodology selection (Verra, Gold Standard), and MRV framework design for carbon credit projects.

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ESG Capacity Building

Staff training on emissions measurement, sustainability reporting, and climate risk fundamentals tailored to your industry.

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Sustainability Strategy

Science-based targets, net zero pathways, and climate risk integration designed for Kenyan corporate contexts.

We offer structured service packages for different business sizes and readiness levels. Request our service guide to find the right fit for your organisation.

Request Service Guide

Kenya's Corporate Carbon Compliance Partner

Tools to Start Your Climate Journey

IFRS S2 Readiness Checklist

What is a GHG Audit?

Kenya Carbon Markets Guide

ESG Reporting 101

Built by Practitioners. For Kenyan Business.

Mark Oluoch

Brian Omondi

Scientific Rigour

Kenya-First Focus

Practical Outcomes

End-to-End Carbon & ESG Advisory

GHG Auditing & Emissions Inventory

IFRS S2 Compliance Readiness

ESG Reporting (GRI Standards)

Carbon Project Advisory

ESG Capacity Building

Sustainability Strategy

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