2022-11-08

ADGM Registration Authority Environmental, Social and Governance Disclosures Guidance

The ADGM Registration Authority issued this guidance to outline the ESG disclosures framework for limited companies incorporated or continued in the Abu Dhabi Global Market. In-scope entities must comply with a 'comply or explain' approach if they meet specific thresholds, defined as exceeding US$68 million in turnover or US$6 billion in assets under management. The framework allows companies to select from globally recognized reporting standards and provides a three-year grace period for new entities to establish necessary disclosure systems.

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United Arab Emirates

Financial Services Regulatory Authority

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