Middle East ESG Disclosure

What is ESG Disclosure in the Middle East?

Middle East ESG Disclosure refers to the reporting requirements and frameworks that companies in the region follow to share information on their Environmental, Social, and Governance (ESG) practices. ESG disclosure enables organizations to communicate how they manage sustainability risks, social impact, and corporate governance, while aligning with both investor expectations and regulatory requirements.

Countries across the Middle East, particularly within the Gulf Cooperation Council (GCC), are increasingly mandating or encouraging ESG reporting as part of their national visions for economic diversification and sustainable development.

Why ESG Disclosure Matters in the Middle East

  • Investor Expectations – Global and regional investors demand transparency on ESG performance.

  • Sustainability Goals – Supports national visions such as Saudi Vision 2030 and UAE Net Zero 2050.

  • Regulatory Compliance – Stock exchanges (Tadawul, ADX, QSE, Boursa Kuwait) have issued ESG reporting guidelines.

  • Risk Management – Helps companies identify environmental, social, and governance risks.

  • Reputation & Competitiveness – Enhances brand image and global market access.

Key ESG Disclosure Requirements in the Middle East

  1. Saudi Arabia (CMA & Tadawul)

    • ESG reporting guidelines for listed companies

    • Focus on climate, governance, and social impact reporting

  2. UAE (SCA, ADX, DFM)

    • Sustainability disclosure guidelines aligned with GRI and SASB

    • Integration with UAE’s green economy initiatives

  3. Qatar (QFMA & QSE)

    • ESG guidelines for listed firms, including environmental and social KPIs

  4. Kuwait (Boursa Kuwait)

    • Voluntary ESG disclosure aligned with international best practices

  5. Bahrain & Oman

    • Increasing alignment with OECD, GRI, and UN SDGs

    • Focus on responsible governance and sustainability

Example in Practice

A company listed on the Abu Dhabi Securities Exchange (ADX) must disclose its sustainability report covering carbon emissions, employee diversity, and governance practices in line with SCA’s ESG guidelines.

How VComply Can Help

VComply helps Middle Eastern organizations manage ESG disclosure by:

  • Centralizing data collection for environmental, social, and governance metrics

  • Automating compliance workflows with local ESG reporting guidelines

  • Mapping disclosures to international frameworks (GRI, SASB, TCFD)

  • Streamlining audit trails for regulatory and investor reporting

  • Providing real-time dashboards to track ESG performance

With VComply, companies can simplify ESG disclosure, reduce reporting risks, and strengthen investor and regulator trust.