ESG Reporting Frameworks in Abu Dhabi: ADX, DFM, & ADGM Requirements

The Abu Dhabi and Dubai securities markets have transitioned from voluntary ESG guidance to binding disclosure mandates that fundamentally reshape corporate governance responsibilities. Under the Securities and Commodities Authority’s Decision No. 3/RM of 2020 and Article 76 of the SCA Governance Code, all listed public joint stock companies on the Abu Dhabi Securities Exchange (ADX) and Dubai Financial Market (DFM) must publish annual sustainability reports within 90 days of financial year-end or before the annual general assembly meeting, whichever is earlier.