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.

UAE Climate Law and ESG Compliance: Federal Decree-Law No. 11 Implementation

Federal Decree-Law No. 11 of 2024 on the Reduction of Climate Change Effects marks a historic shift in the UAE’s regulatory approach to climate action. Effective 30 May 2025 with full compliance required by 30 May 2026, this law mandates that all public and private entities—regardless of size, sector, or jurisdiction (including free zones)—measure, report, and actively reduce their greenhouse gas emissions. Unlike previous voluntary ESG frameworks, this is legally binding compliance with severe penalties: AED 50,000 to AED 2,000,000 for non-compliance, doubling to AED 4,000,000 for repeat violations within two years.