International consultant on sustainability disclosure policy

Country: Kazakhstan

Description of the Assignment: International consultant on sustainability disclosure policy and national working group facilitation

Period of assignment: 40 working days including travel

Place of Work: Home based with missions to Astana, Kazakhstan

Contract type: Individual Contract

PROJECT DESCRIPTION In the context of the introduction of international sustainability disclosure standards — namely IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2) — Kazakhstan is transitioning from a phase of strategic planning to practical implementation of disclosure requirements. Significant progress has already been achieved. In 2025, with the support of the EU Sustainable Finance Advisory Hub and UNDP, Kazakhstan developed a National Sustainability Disclosure Roadmap, outlining a phased approach for adoption and identifying key institutional, regulatory, and capacity-building measures. SCOPE OF THE WORK The objective of this assignment is to provide high-level international technical expertise to support the Ministry of Finance and the National Working Group in the implementation of Kazakhstans National Sustainability Disclosure Roadmap by facilitating informed technical and policy discussions, preparing analytical recommendations, providing independent expert assessment of implementation options, and supporting the translation of technical evidence and international good practices into practical policy and regulatory recommendations.

Specifically, the consultant will support:

• the effective functioning of the National Working Group through independent technical advice and facilitation of strategic and policy discussions;
• preparation of analytical papers and technical recommendations on priority implementation issues identified by the Ministry of Finance and the Working Group;
• technical assessment and consolidation of recommendations submitted by Working Group members, including evaluation of their consistency with IFRS S1/S2, international practice and implementation feasibility;
• expert review of relevant findings generated through the sector-specific methodological guidance and pilot implementation workstream and assessment of their implications for national policy and regulation;
• provision of strategic advice on the scope, sequencing, proportionality and institutional arrangements for the phased implementation of IFRS S1 and IFRS S2;identification of relevant international regulatory approaches and good practices and assessment of their applicability to Kazakhstan;assessment of interoperability between IFRS S1/S2 and other internationally recognized sustainability reporting frameworks, particularly ESRS and GRI, and advise on implications for Kazakhstan and Kazakhstani reporting entities;
• develop policy recommendations concerning international interoperability, including possible approaches for progressive consideration of double materiality and impact-oriented information alongside financial materiality;
• technical advice to support the assessment and development of appropriate regulatory and legal instruments within the accounting and financial reporting framework, including assessment of policy and regulatory options emerging from the National Working Group.

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