Regulatory Alerts2026-01-12
Added · Updated
Instructions for Disclosure and Reporting on Climate Risks No. (1) for the year 2026
The Central Bank of Jordan issued Instructions No. (1) for the year 2026, establishing guidelines for climate risk disclosure and reporting for all banks operating in Jordan. Disclosure requirements become voluntary from end-of-year 2026 data and mandatory from end-of-year 2027 data, with specific provisions for banks listed on the Amman Stock Exchange and non-systemically important banks regarding additional disclosures and Scope 3 emissions. Reporting requirements are mandatory annually from end-of-year 2026 data, except for green finance reporting, which is semi-annually from end of June 2026. Banks must disclose climate-related financial information covering governance, strategies, risk management, and metrics, including Scope 1, 2, and 3 greenhouse gas emissions and financed emissions, and report on sectoral and geographical exposures to climate risks and green finance.