Regulatory Alerts2026-07-03
Added · Updated
The Capital Markets Authority (ESG Disclosures and Sustainability Reporting) Guidelines 2026
The Capital Markets Authority requires listed issuers, fund managers, investment advisors, and securities and commodities exchanges to provide annual ESG disclosures and sustainability reports aligned with IFRS S1, IFRS S2, and optionally GRI standards. Reporting entities must publish these disclosures within 180 days of the financial year-end, subject them to at least limited assurance by an independent provider, and define reporting boundaries based on double materiality assessments. Minimum disclosure requirements include specific governance structures, environmental metrics such as Scope 1-3 emissions, and social indicators like workforce diversity and health and safety statistics.
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