Insight ยท October 2026

FY2026 sustainability reporting for ADX and DFM companies

What listed companies in the UAE need to publish for the 2026 financial year, what has changed since last year, and a month-by-month plan to be ready by the end of March 2027.

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End of March2027: the usual deadline for FY2026 reporting with a December year-end
Integratedreport: sustainability is published alongside the financial statements and governance report
ISSBnot yet mandatory, but now the baseline in ADX's guidance

The short answer

Public joint stock companies listed on ADX and DFM must include sustainability reporting in their annual integrated report. For a December year-end, that means publishing FY2026 sustainability information by around the end of March 2027, and before the annual general meeting. The rules have not changed dramatically, but the expectations around them have: the regulator has a new name, both exchanges have updated their ESG guidance, and investors increasingly compare reports against the ISSB standards.

What the rules require

The requirement comes from the corporate governance rules for listed companies (Decision No. 3 of 2020, Article 76), which call for an integrated report bringing together the financial statements, governance, remuneration and sustainability reporting. These rules are now overseen by the UAE Capital Market Authority, which replaced the Securities and Commodities Authority (SCA) from 1 January 2026.

The rules do not prescribe a list of ESG metrics. In practice, companies use the GRI Standards for their report and map it to their exchange's guidance:

  • ADX ESG Disclosure Guidance (2025 edition). Environmental, social, governance and integrated metrics, with the ISSB standards presented as the global baseline and TCFD now folded into IFRS S2.
  • DFM Guide to ESG Reporting (2025). An updated version of DFM's original 2019 guide, with a defined set of ESG metrics.

Both exchange guides are voluntary, but they are what analysts, ratings agencies and investors use to compare listed companies.

What has changed for FY2026

  • A new regulator name. References to the SCA in templates and board papers should now refer to the Capital Market Authority.
  • Updated exchange guidance. If last year's report was mapped to the older ADX or DFM guides, the metric index needs refreshing.
  • The UAE Climate Law is in force. It applies to all companies, but detailed emissions reporting is currently required only of the largest emitters: nationally, companies emitting 0.5 million tonnes of CO2e or more a year, and in Abu Dhabi, facilities in key sectors emitting 25,000 tonnes or more, which also need independent verification from the 2026 reporting year. Listed companies outside these thresholds should still report their emissions in their sustainability report, and expect investors to ask how they are preparing.
  • ISSB is closer. IFRS S1 and S2 are not mandatory for ADX or DFM companies for FY2026, and no date has been announced. But Qatar, Oman and other markets have adopted them, so regional investors increasingly expect a climate disclosure index in ISSB format.

Is ISSB reporting mandatory for FY2026?

No. We have found no regulation requiring UAE-listed companies to report under IFRS S1 and S2 for 2026 or 2027, despite claims to the contrary in some market commentary. The practical step is to add an ISSB index to this year's report, showing which IFRS S2 climate disclosures you already cover. It costs little and makes the eventual move far easier.

A month-by-month plan to the end of March

  1. November

    Confirm scope and deadlines, refresh materiality and agree owners for each data area.

  2. December

    Update data templates to the current exchange guidance and capture year-end readings for energy, fuel and refrigerants.

  3. January

    Collect full-year data, calculate Scope 1 and 2 emissions and draft the narrative sections.

  4. February

    Complete the report, GRI and exchange indexes and ISSB index; start assurance if you use it.

  5. March

    Board approval, final design and publication with the integrated report, ahead of the AGM.

Companies that start in January can still make the deadline, but usually only by narrowing the report. Starting in November keeps the options open.

How we help

Your FY2026 report, on time

We prepare sustainability reports for listed and private companies across the GCC, aligned with GRI, mapped to the ADX or DFM guidance and with an ISSB index, so one data set meets every requirement.

If you are not sure where your last report stands, our ESG Readiness Evaluation is a short, fixed-fee review that tells you what to fix first. See also our reporting service and our overview of ESG regulation in the UAE.

Last checked October 2026. This guide is general information, not legal advice; confirm your own deadlines with your exchange and advisers.

Common questions

When is FY2026 sustainability reporting due for ADX and DFM companies?

It is published with the annual integrated report, usually within three months of the financial year-end and before the AGM, so by around the end of March 2027 for a December year-end.

Do ADX and DFM companies have to report under IFRS S1 and S2?

Not for FY2026. The ISSB standards are not yet mandatory for UAE-listed companies, but ADX's guidance presents them as the global baseline, and adding an ISSB index now makes the eventual move easier.

Do we have to follow the GRI Standards?

The governance rules do not name a framework, but GRI is the most widely used basis for sustainability reports in the UAE, and both exchange guides are designed to work alongside it.

Does the sustainability report need external assurance?

External assurance is not generally required for listed companies' sustainability reporting, but it adds credibility, particularly for emissions data. Abu Dhabi facilities above the emissions threshold need independent verification of their emissions from the 2026 reporting year.

Who regulates listed companies' sustainability reporting now?

The UAE Capital Market Authority, which replaced the Securities and Commodities Authority from 1 January 2026, together with ADX and DFM.

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