Regulatory Alerts2026-01-11
Added · Updated
Climate Risk Disclosure and Reporting Regulations No. (1) of 2026
The Central Bank of Jordan mandates all banks operating in the Kingdom to disclose climate-related financial risks and report specific data to the regulator. Disclosure requirements align with IFRS S2 and become mandatory for year-end 2027 financial statements, while reporting obligations commence annually from year-end 2026. Banks listed on the Amman Stock Exchange within the ASE20 index are deemed implicitly compliant with disclosure rules, whereas non-D-SIBs and non-listed banks may voluntarily report scenario analysis and Scope 3 emissions. Reporting deadlines require submission within three months of the annual data date, with half-yearly green finance reports due within two months of the June 2026 cutoff.
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