International Journal of Sub-Saharan African Research (IJSSAR)

Background: Inequality and Social-related Financial Disclosures framework are major challenges in Sub-Saharan Africa, where inequality, informal employment, and inconsistent social reporting remain undisclosed. Objectives: To contextualising the frameworks of Taskforce on Inequality and Social-related Financial Disclosures and identifies adaptations needed to improve its application in the region. Methods: Using a qualitative documentary approach, the study analysed the Inequality and Social-related Financial Disclosures through Beta Framework version 0.1 and its Conceptual Foundations paper, data from the World Bank, International Labour Organisation, disclosure regulations in six African countries, and cases study on inequality and social issues. The analysis focuses on need, fit, readiness, and value-add. Contextual mapping via macro-social and case evidence were mapped against the framework elements to assess need and fit. For readiness and value added; the regulatory mechanisms factors were employed via sustainability reporting obligation, scope of social issues, ISSB adoption stage, human rights or labour specific reporting obligation, assurance requirement; and market depth while each factor was scored as either High, Medium or Low based on documentation. Results: The findings indicate strong relevance in terms of need and value-add, moderate fit, and limited readiness. High inequality and widespread informal employment highlight the importance of social disclosures. Cases such as the Marikana massacre and child labour in cocoa production demonstrate how social issues can create operational, legal, and financial risks for businesses. However, limited reporting capacity, climate-focused regulatory priorities, and inadequate data on informal workers constrain implementation.
Conclusion: The study proposes an African relevance model, a country readiness matrix, and adaptations including an informality lens, a community-and-land module, and a phased “Human-Centred Transition” approach for regulators.