Regulatory Alerts2026-02-03
Guidance on Corporate Sustainability Reporting for Main Market Listed Companies
The Qatar Financial Markets Authority (QFMA) issued this guidance to direct Main Market listed companies toward mandatory compliance with the IFRS Sustainability Disclosure Standards (IFRS S1 and S2). The framework mandates robust governance, integrated risk management, and detailed climate-related metrics, particularly requiring the disclosure of Scope 1, 2, and 3 greenhouse gas emissions alongside digital taxonomy reporting. To ease initial implementation, the guidance introduces proportionality mechanisms and one-to-two-year transition reliefs for comparative data and Scope 3 disclosures, while mandating external assurance of the sustainability reporting framework by auditors.
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