Regulatory Alerts2026-06-17
Iraqi Securities Commission ESG Standards Guide for Companies
The Iraqi Securities Commission (ISC) issued this mandatory guide in May 2026 to establish comprehensive Environmental, Social, and Governance (ESG) standards for all companies issuing securities in Iraq. The document requires listed entities to form an ESG Sustainability Committee, adopt a corporate ESG code of conduct, and implement robust risk management and reporting frameworks aligned with international best practices. It mandates annual compliance reporting, public disclosure of ESG policies, and the integration of sustainability considerations into corporate governance structures to enhance market transparency and investor confidence.
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