2025-08-22

Environmental, Social and Governance Disclosures Guidance

The Registration Authority of the Abu Dhabi Global Market issued this guidance to establish an ESG disclosures framework for ADGM limited companies. In-scope entities must comply if they exceed a US$68 million turnover threshold or, for asset managers, a US$6 billion assets under management threshold. The framework employs a flexible 'comply or explain' approach, requiring submissions via the ADGM Online Registry Solution alongside annual accounts.

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United Arab Emirates

Financial Services Regulatory Authority

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