2022-11-08
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.