IMPACTING LIVES.

KTA ADVOCATES SUSTAINABILITY CAPABILTY

STATEMENT

www.ktaadvocates.com
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 IMPACTING LIVES

Tabe Of Contents
Key Contact................................................................................................................. 3
Firm Overview............................................................................................................... 4
KTA Advocates’ Sustainability Department.............................................................. 5
Our Expertise................................................................................................................. 6
Innovation and Thought Leadership.......................................................................... 9
Sustainability Department Team................................................................................ 11
Some of our Sustainability Practice Clients............................................................... 12

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Key Contact

Kenneth Muhangi
PARTNER, SUSTAINABILITY
mk@ktaadvocates.com
+256 740 000 030

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Firm Overview
KTA Advocates is a highly ranked law firm in Uganda by Chambers and Partners, IFLR 1000, Africa
Legal Awards, WTR1000 and many other international ranking bodies. The firm specializes in
technology, media, telecommunications, intellectual property, and construction law, offering
real-time legal solutions throughout their clients’ business journeys.

Beyond its specialist expertise, the firm’s core legal team of 24+ experts boast over 100 years
of combined experience tackling complex domestic and multijurisdictional deals and disputes
across diverse sectors, including corporate governance, ESG and sustainability, project finance,
banking, international trade, dispute resolution, tax, litigation, employment, and sustainable real
estate.

As a member of the Alliot Global Alliance, a Band 1 leading law firm network with 300+ locations
in 95 countries, KTA Advocates’ clients enjoy their innovative legal services not only in Uganda
but also in other 95 countries spread across six continents.

KTA Advocates also boasts two retired judges, with 80+ years of combined experience who serve
as consultants, offering timely and effective mediation and arbitration services to the firm’s clients.

At KTA, we believe legal excellence goes hand-in-hand with environmental and social
responsibility. That’s why sustainability and ESG principles are deeply embedded in our strategic
approach. We actively seek solutions that benefit not only our clients but also the communities
and environment we operate in. Our commitment to ethical practices is further underscored by
our comprehensive professional indemnity policies, ensuring complete peace of mind for our
clients.

Our Global Membership

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KTA Advocates’ Sustainability Practice

In an era where environmental stewardship, social responsibility, and governance integrity have
become paramount, KTA stands at the forefront of pioneering legal solutions. Our Sustainability
department is dedicated to guiding clients through the complex landscape of ESG and
Sustainability issues with unparalleled expertise, innovative strategies, and a deep commitment
to advancing sustainable and ethical practices.

At KTA Advocates, we understand that navigating the evolving ESG criteria is not just about
compliance—it’s about seizing opportunities to lead in sustainability, enhance reputational
strength, and drive long-term value. Uganda has a number of policies and regulations to facilitate
the growth of the carbon credit sector including the National Climate Change Policy and the
National Climate Change Act, 2021. Furthermore, Uganda is in the final consultative stages
required to pass the National Climate Change (Climate Change Mechanisms) Regulations,
2023 which shall directly apply to the climate change mechanisms under Article 6 of the Paris
Agreement,

Other laws that affect the ESG and Sustainability sector include the National Environment Act
No. 5/2019, the National Forestry and Tree planting Act No. 8/2003 and the Companies Act, 2012
As a law firm deeply committed to cultivating a supportive legal and regulatory environment that
promotes sustainable business practices in Uganda and contributes positively to the community,
KTA Advocates has established a dedicated department specializing in ESG and Sustainability.
This department is devoted to aiding small businesses in adopting more sustainable practices
and guiding companies, through the legal complexities of engaging in the carbon trading sector
in Uganda. We offer comprehensive services that range from policy lobbying, risk management
and compliance to sustainability consulting, all tailored to empower our clients to excel within the
ESG and Sustainability framework.

Our track record of success, underpinned by significant cases and client testimonials, reflects
our ability to deliver results that not only meet but exceed our clients’ expectations. Through our
dedication to innovation, thought leadership, and internal ESG initiatives, KTA is not just a legal
advisor but a committed partner in your sustainable journey.

Let us guide you through the intricacies of Sustainability and ESG compliance, strategy, and
implementation. Together, we can create a sustainable future that aligns with your corporate
values and goals.

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Our Expertise:

A. Climate finance:

KTA Advocates is actively involved in the climate finance sector in two ways:

i. Advisory to companies involved in the carbon credit industry:

At KTA, we take pride in our distinctive approach to legal practice, particularly when it comes to
carbon-generating projects. Ranging from renewable energy initiatives to biogas projects, these
endeavors are inherently nuanced, demanding a flexible and agile legal approach.

Recognizing the unique needs of our clients, we tailor our services accordingly. For instance, a
client involved in reforestation may require assistance in acquiring land, while another engaged
in community projects might seek support in obtaining tax exemptions on imports of their
products. At KTA, we adapt to the specific requirements our clients need to commence their
projects in Uganda. Consequently, we have provided crucial advice to numerous clients on the
fundamental legal prerequisites for establishing their projects.

Our support extends beyond the initiation of a project. We guide clients in actively participating
in carbon credits, encompassing advisory services for obtaining letters of authorization and
facilitating transfers of carbon credits. Our commitment is not just to legal compliance but to
actively assisting clients in realizing the full potential of their participation in the carbon credit
industry.

Notable work done:

1MTN KTA Advocates acts as legal counsel to 1MTN, a leading force in the carbon
credit industry. We played a key role in facilitating their entry into the Ugandan
market, providing comprehensive support from company incorporation to
ongoing operational guidance. Our experienced team navigated land
acquisition, tax considerations, immigration hurdles, and various transactions,
ensuring smooth and compliant establishment. This multi-faceted approach
exemplifies our commitment to empowering innovative companies like
1MTN in contributing to positive social and environmental impact.

Confidential The Firm represents a leading biomass stove manufacturer and carbon credit
issuer based in East Africa, with projects in over 20 countries The company
is involved insuring carbon credits under the CDM and the Gold Standard.
KTA is actively assisting the company in its establishment within Uganda
and providing advice on securing a letter of authorization. This crucial step
enables the creation of verified and transferable carbon credits in Uganda.
The advisory process involves extensive engagements in multiple meetings
with relevant ministries.

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ii. Engagement with Policymakers in the Climate Finance Sector:

The role of public policy in shaping Uganda’s climate finance sector is pivotal, directly influencing
the formulation of laws and regulations in this specialized and evolving domain. In such a nuanced
sector, active stakeholder involvement in shaping legislation right from its inception is crucial.
At KTA, we have strategically positioned ourselves and our clients within these policy-shaping
spaces, leveraging platforms like our annual KTA Symposium. This approach has yielded tangible
results, particularly in the technology sector, where impactful changes have emerged from these
interactions. Recognizing the significant value it brings to our clients, we actively facilitate their
participation in these forums whenever possible.

B. Environmental law and litigation

KTA’s expertise in environmental law and litigation is broad, reflecting our unwavering
commitment to advancing environmental integrity and compliance. Our team possesses a
robust understanding of environmental regulations, including those enforced by the National
Environmental Management Authority (NEMA), and is adept at navigating the complex
legal landscape that governs environmental impact assessments (EIAs) and the sustainable
development of infrastructure projects. A hallmark of our practice is our work with American
Tower Company (ATC), a private entity renowned for erecting telecommunications masts on
behalf of leading telecommunication companies in Uganda.

In collaboration with companies of the like our firm has played a pivotal role in ensuring that all
preliminary environmental impact assessments are meticulously conducted in line with NEMA’s
stringent regulations. This process is critical, not only for securing the necessary approvals but also
for minimizing the environmental footprint of each project and safeguarding community interests.
Our client’s, particularly, ATC’s ambitious expansion across various regions of the country has
necessitated a comprehensive legal strategy that addresses potential environmental concerns
and community sensitivities at every turn. The ESG team has successfully navigated several court
litigations, affirming our clients’ commitment to environmental stewardship and compliance.
These victories underscore our capability to manage complex environmental disputes effectively,
ensuring that our clients can proceed with their projects, confident in their legal and environmental
responsibilities.

Through our partnership with our clients, KTA has reinforced its reputation as a leader in
environmental law and litigation, demonstrating an exceptional capacity to guide clients
through the intricacies of environmental compliance, litigation, and sustainable development.
Our success in these areas not only exemplifies our legal acumen but also our dedication to
promoting responsible environmental practices and positive community relations, setting a
benchmark for excellence in environmental law.

C. Corporate governance and ethics

Well-defined corporate governance systems can be used to balance or align interests between
stakeholders and can work as a tool to support a company’s long-term strategy. These governance
factors examine how a company polices itself, focusing on internal controls and practices to
maintain compliance with regulations, industry best practices and corporate policies. Therefore,
to ensure sustainability, companies need to be more intentional and have in place a good,
robust and diverse leadership/management team that will promote effective decision making
ensure financial transparency and integrity, regulatory compliance, risk management, ethical

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business practices including whistleblower policies and rules on corruption, bribery and conflict in
order to deliver long-term value, align financial and society performance, ensure accountability,
effective decision making and compliance. They also may need to consider as part of good
governance that their remuneration and financial incentives are connected with all the ESG
factors.

This because we have seen the effects of poor governance on companies which have included
loss of investor confidence, decreased share price, low returns, economic and social losses, poor
reporting and disclosures and the eventual collapse of companies. As a result, Companies must
ensure that they have in place a robust business model that addresses key risks that may arise
with the transition to a sustainable and reasonable future. The business model adopted should be
able to identify the opportunities and risks as well address management of the ESG related risks
and ensure that the services do meet the sustainability goals and requirements for the future. A
change in the business model would include development of periodic reports that factor in all
matters ESG and how they have impacted the business, environment, people and community in
which they operate.

KTA has advised several companies from inception and set up on ESG related matters within
their board and governance structures and have gone ahead to conduct periodic training on
ESG and corporate governance. Clients that have benefitted from our legal advisory include
financial institutions and government.

Innovation and Thought Leadership:

KTA Annual Symposium
KTA Advocates organizes the 'KTA Annual Symposium,' a platform dedicated to discussing
policy and legislation in technology and intellectual property. In the realm of climate finance,
our most recent symposium was devoted to exploring the creation of a climate-focused digital
economy. We hosted a groundbreaking roundtable discussion titled 'Uganda’s Green Economy:
How Should We Build a Sustainable Climate-Focused Ecosystem?' featuring the Commissioner
of Climate Change from the Ministry of Water and Environment, representatives from carbon
credit companies, and international organizations dedicated to combating climate change.
This unique engagement not only underscored the government’s plans to regulate the climate
sector but also brought to light the challenges faced by players in the carbon credit space within
the current landscape.

This is just the first of many engagements we shall have on the topic.
For more information on the panel discussion, please click here.

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Commitment and ESG Principles:
At KTA, our commitment to Environment, Sustainability, and Governance (ESG) principles extends
beyond our professional services to embody the very essence of our corporate identity and
ethos. We firmly believe in leading by example, demonstrating our dedication to environmental
protection and social responsibility through concrete actions and initiatives. Our annual tree
planting initiative stands as a testament to this belief. Every year, our team actively engages
in planting trees across various regions, contributing significantly to reforestation efforts and
biodiversity conservation. This initiative, part of our broader pro bono commitment to environmental
stewardship, underscores our responsibility towards future generations.

Internally, KTA has implemented a comprehensive ESG strategy aimed at minimizing our
environmental footprint and fostering a culture of inclusivity and community engagement. We
are committed to reducing our carbon emissions through sustainable office practices, including
energy efficiency, and waste reduction.

In essence, KTA's commitment to ESG principles is a holistic endeavor, integrating environmental

conservation, social responsibility, and ethical governance into every facet of our operations.
By actively participating in environmental projects like tree planting, and through our internal
initiatives aimed at reducing our carbon footprint, promoting diversity and inclusion, and engaging
in community service, we not only advocate for ESG values but live them daily. Our firm stands
as a beacon of sustainable and responsible business practices, inspiring clients, partners, and the
wider community to join us in making a meaningful impact.

For more information, please click here.

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Sustainability Department Team

Kenneth Asmahaney Keneth Cathrine

Muhangi Saad Kipaalu Akankwasa
Partner Partner Associate Partne Associate

Blair Michael Timothy Christopher Janice Celine

Ntambi Kajja Musoke Nantumbwe
Associate Associate Associate Junior Associate

Norah Daphne
Nakidde Uwimana
Junior Associate Rukundo
Executive Assistant

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 Clientele
Some of Our Sustainabilty
Practice Clients:

https://spouts.org/

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 INNOVATE.
IMPACTING LIVES.
GROW.
DISCOVER.

Contact Us
Floor 3, Plot 4 Hannington Road
Kampala, Uganda,P.O. Box 37366,
+256 414 530 114 / +256 414 531 078
partners@ktaadvocates.com
ktaadvocates.com
05

Contact Us
Floor 3, Plot 4 Hannington Road
Kampala, Uganda,P.O. Box 37366,
+256 414 530 114 / +256 414 531 078
partners@ktaadvocates.com
ktaadvocates.com
05
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