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Insights

Analysis on UAE and GCC ESG, climate risk, and assurance.

Practitioner perspectives on regulatory developments, methodology questions, and the issues we see most often in client work — written by senior team members actively delivering engagements across the Gulf.

Latest insights30 articles

ESG in Qatar: QSE Guidance, QFMA Governance, and What Listed Companies Should Do

How ESG reporting works in Qatar — QSE ESG guidance, the QFMA governance code, QFC sustainability, and what listed companies and QFC entities should prepare.

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IFRS S1 and S2 in Qatar: The ISSB Standards Reach the Gulf

What IFRS S1 and S2 mean for Qatar — the ISSB sustainability and climate disclosure standards, the move toward mandatory adoption for banks, and how to prepare.

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Tadawul ESG Disclosure Guidelines: What Saudi-Listed Companies Need to Know

How the Saudi Exchange (Tadawul) ESG Disclosure Guidelines work — the metrics, the comply-or-explain basis, and how Saudi-listed companies prepare credible ESG reports.

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Cabinet Resolution 67 of 2024: The UAE's National Carbon Register Explained

Who must register with the UAE's National Register for Carbon Credits, by when, and what the AED 2 million penalties cover — a primary-source guide for GCC institutions.

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Federal Decree-Law 11 of 2024: The UAE Climate Change Law and Your MRV Obligations

The UAE Climate Change Law applies to every entity that emits — free zones included. What Article 6 requires, when MRV duties trigger, and the penalty for getting it wrong.

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The UAE National MRV System and IEQT: How to Actually Report Your Emissions

MOCCAE's Integrated Emissions Quantification Tool at mrv.ae is the federal platform for UAE emissions reporting. How registration works, what the tool does, and how to prepare.

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Beyond Carbon: Why GCC Portfolios Must Price "Nature Risk" Post-Belém

The "Amazon COP" turned biodiversity from a CSR nice-to-have into a Tier-1 financial risk. Is your portfolio exposed?Key Takeaways • Nature is the New Asset Class: The Global…

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COP30 Vindicated the GCC’s "Energy Realism" Strategy - O&G Perspective

Belem confirmed what we already knew: The world needs low-carbon molecules, not just electrons. Here is your roadmap for 2026Key Takeaways • The "Phase-Out" Pause: COP30…

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The Manufacturer’s Guide to EcoVadis 2025: Securing Your First Bronze Medal in the GCC

Key Takeaways for Manufacturing Leaders: • The Bronze Bar: In 2025, a Bronze medal requires you to be in the top 35% of all rated companies. For a first-time assessment, this…

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QFMA Governance Code 2025 - Board Level Trainings View

IntroductionThe Qatar Financial Markets Authority (QFMA) has issued the Governance Code for Listed Companies 2025, a major update from the previous 2016 framework. Among the…

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Your Supply Chain is Your Biggest Risk: The Strategic Case for Supplier Audits

From IFC standards to the ILO conventions—how to protect your brand and secure financing in a regulated world. The Business Case: Why Audit Now? In the past, procurement in the…

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How to Achieve Carbon Neutral Certification ?

Carbon Neutrality means balancing the greenhouse gases (GHGs) an organization emits with the amount it removes or offsets — resulting in a net-zero impact on the climate. It…

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How to Become Net Zero ?

As organizations increasingly commit to Net Zero, the key question is not whether to act, but how to achieve it in a credible, science-aligned manner. Becoming Net Zero…

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What is the meaning of Net Zero ?

While working with leading organizations committing to Net Zero, it is heartening to observe not only their public commitments but also their active efforts to embed…

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MARSDNA: Transforming Abu Dhabi’s Maritime Industry Through ESG Innovation

Introduction: A New Era in Maritime SustainabilityIn an era where Environmental, Social, and Governance (ESG) integration is reshaping industries, the maritime sector is…

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When Economy Class has more Class

Why Does Business Class travel Have Higher Emissions?Flying business class has a significantly higher carbon footprint than economy class, primarily due to:1️⃣ More Space Per…

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Estidama PQP - PBRS

As sustainability takes center stage in global urban development, Abu Dhabi’s Estidama Pearl Building Rating System (PBRS) continues to drive the region’s green building…

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Estidama PQP - Pearl Community Rating System (PCRS)

As urbanization accelerates across the UAE, sustainable community planning is more critical than ever. The Pearl Community Rating System (PCRS) under Estidama provides a…

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Estidama PQP - Pearl Villa Rating System (PVRS)

With growing emphasis on sustainable living and environmental conservation, the Pearl Villa Rating System (PVRS) under Estidama is a transformative framework guiding the…

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How to get Estidama PQP Certified ?

PCRS (Pearl Community Rating System), PBRS (Pearl Building Rating System), and PVRS (Pearl Villa Rating System) have separate exams for certification. Each system targets a…

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The USA's Threat to Withdraw from Climate Commitments: What It Means for Global Sustainability

The United States has long played a pivotal role in global climate action, both as a major emitter and as a driver of international policies like the Paris Agreement. With…

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Succession Planning: A Critical Pillar for Sustainability Commitments

In the modern business landscape, organizations worldwide are making ambitious commitments to sustainability, including aligning with Science-Based Targets initiatives (SBTi)…

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Sustainability-Linked Loan Assurance: A Key to Corporate Accountability

As sustainability takes center stage in corporate decision-making, innovative financial instruments such as Sustainability-Linked Loans (SLLs) have emerged as a powerful tool…

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Demystifying ADX ESG Disclosure: Everything You Need to Know

An introduction to ADX ESG disclosure expectations, why listed issuers report ESG information and how organisations can prepare reliable disclosures.

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Dubai Financial Market (DFM) and ESG Reporting: A Comprehensive Overview

IntroductionThe Dubai Financial Market (DFM) has been at the forefront of promoting sustainability and responsible investment through its commitment to Environmental, Social,…

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Importance of Sustainability Reporting in Long Term Investments

Sustainability reporting has become increasingly important for investment decisions in the Middle East for several reasons:1. Attracting Foreign Investment: International…

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How to Educate Yourself on Sustainable Brands and Practices?

The Power of Informed Choices: Educating yourself on sustainable brands and practices is akin to turning on a light in a room full of options. It illuminates the path toward…

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Decoding Scope 3 Emissions

A practical introduction to Scope 3 emissions, value-chain categories, emerging disclosure requirements and the business case for measuring indirect emissions.

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Navigating ESG Ratings for Financial Institutions

In the rapidly evolving financial landscape, Environmental, Social, and Governance (ESG) ratings have emerged as a key factor in assessing the sustainability and ethical…

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Understanding ESG - Tragedy of the Commons

ESG and sustainability expertise is the need of the hour. One can train and learn this knowledge and these skill sets. Irrespective of the industry and job function, ESG…

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