Sector by sector.
Disclosure by disclosure.
Track company reporting evidence, IFRS S1/S2 updates and sourced due dates. Explore by sector and review the basis behind every status.
“Not verified” means the evidence in this tracker does not establish the status. It does not mean the company failed to report. An upload is a document event, not a compliance conclusion.
Know the phase.
Then check the date.
Applicability depends on company-specific evidence. The first mandatory reporting period starts on or after the relevant phase date.
| Phase | Period starts on or after | Eligibility |
|---|---|---|
| I | 1 July 2025 | At least two: turnover above PKR 25bn in each of the last two consecutive years; over 1,000 permanent and contractual employees at the last year-end; assets above PKR 12.5bn at that year-end. |
| II | 1 July 2026 | At least two: turnover above PKR 12.5bn in each of the last two consecutive years; over 500 employees; assets above PKR 6.25bn. Assess Phase I first. |
| III | 1 July 2027 | Remaining listed companies and the non-listed public-interest companies covered by the order. |
The order allows the first sustainability report within nine months after the financial year-end. A 30 June first year-end therefore gives 31 March of the following year.
Reporting belongs in the annual report after the directors’ report. Do not roll the nine-month first-year relief forward automatically. Scope 3 and auditor assurance begin from the second reporting year under the order.
Confirm the reporting entity, any group reporting arrangement, early adoption, changed year-end and later regulatory or company-specific relief before assigning a legal deadline.
Check the inputs.
See the first-year window.
Use audited figures to test the phase thresholds. This calculator does not assign a phase to a company in the tracker.
Assumes a regular 12-month financial year and the original SECP order. It excludes early adoption, group reliefs and later company-specific extensions. Blank inputs remain unknown.
Traceable dates. Transparent coverage.
The register separates report discovery, issuer-announced timing and analyst-reviewed S1/S2 evidence. A new or changed document requires review before it can change a compliance conclusion. Company entries include the source, reporting period and research date.
Static roster, research scope and sources
This is a fixed research snapshot as of 28 October 2026. It does not connect to PSX, poll announcements or update automatically. The official Regular Deliverable Equity Market list supplied 569 security symbols. Consolidating 19 additional share classes, rights and preference lines produces 541 non-ETF issuers and 9 ETFs. Modarabas, REITs and funds retain their distinct entity types. This regular-market source is not a certification of every PSX board or listing category.
Company names and security symbols come from the official PSX roster. Sector mappings use SuperX. Disclosure sources were individually reviewed only for the entries marked accordingly. All other entries explicitly say “Not individually reviewed”; this is not evidence of missing reports or non-compliance. Evidence may concern an earlier period and is not a claim that every subsequent filing was reviewed.
Official roster source ↗ · Sector mapping source ↗How due dates and S1/S2 statuses are assigned
A source-supported issuer date is labelled as issuer-announced. A calculated first-year date requires a verified phase and financial year-end, with the order and assumptions recorded. Missing evidence produces “Not verified”, not “overdue”. A report title or keyword alone cannot establish IFRS compliance.
General ESG reports from earlier periods remain supporting context. They are not automatically counted as first mandatory IFRS S1/S2 reports. Dates reflect the cited evidence; document upload dates, research dates and reporting periods are distinct.
No ESG scores, investment rankings or market-wide compliance rates are calculated. Sources remain with their respective owners. CESGOB does not imply endorsement by PSX, SECP or the featured companies.