Regulatory Alerts2026-09-01
Added
Jordan Securities Commission ESG Code
The Jordan Securities Commission mandates that ASE 20 companies listed on the Amman Stock Exchange apply the ESG Code on an 'apply and explain' basis starting with the 2027 financial year, with first reports due in 2028. These companies must align their sustainability disclosures with IFRS S1 and IFRS S2, presenting a standalone Sustainability Report issued concurrently with or within six months of the Annual Report. The Code permits transition reliefs for the first reporting period, including the omission of comparative information and the initial disclosure of only climate-related risks. Non-ASE 20 listed companies are encouraged to voluntarily apply the Code, while banks subject to Central Bank of Jordan monitoring may comply with specific climate-related disclosure instructions as an alternative.
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