GCC and Jordan ESG disclosure

ESG disclosure in the GCC has moved from exchange guidance towards mandatory rules. Stock exchanges in the UAE, Saudi Arabia and Qatar publish ESG disclosure guidance for listed companies, Kuwait now requires Premier Market companies to publish a sustainability report under CMA Circular 04 of 2025, and regulators across the region are adopting the ISSB standards, IFRS S1 and IFRS S2. Jordan has made IFRS S2 mandatory for ASE20 companies from FY2026. Each market sets its own scope, timing and assurance expectations, so a group listed or operating in several of them has to track each one separately. This collection opens with a country-by-country summary, then covers ADX, DFM, Tadawul, Qatar, Kuwait and Bahrain in turn, followed by Jordan and its climate-first adoption of the ISSB standards. It closes with the choice of assurance standard and with what IFRS S2 does and does not require on transition plans.

14 articles, in reading order