Premier Market
A better second report
With every Premier Market company now reporting, the bar is quality: complete data, clear targets and a report investors can compare year on year.
Kuwait
Sustainability reporting for Kuwaiti companies
Premier Market companies on Boursa Kuwait must now publish a sustainability report every year, and Main Market companies are encouraged to follow. We help Kuwaiti companies produce reports that are clear, credible and ready for the ISSB standards.
Mandatoryannual sustainability report for Premier Market listed companies
Q2deadline to publish, by the end of the second quarter after year-end
2060Kuwait's carbon-neutrality target, with 2050 for oil and gas
The rules today
Where Kuwait's ESG regulation stands
Kuwait's Capital Markets Authority made sustainability reporting mandatory for Premier Market companies from the 2025 financial year, and every one of them published a report in 2026. Boursa Kuwait's updated guide already brings in ISSB concepts, so expectations will keep rising with each cycle.
| Rule or guidance | What it means |
|---|---|
| CMA Circular No. 4 of 2025 | Premier Market companies must publish a sustainability report each year on the Boursa Kuwait website by the end of the second quarter, starting with the 2025 financial year; Main Market companies are encouraged to report |
| Boursa Kuwait ESG Disclosure Guide (2026 edition) | Recommended metrics aligned with GRI and the UN Sustainable Development Goals, including Scope 1 and 2 emissions, and ISSB concepts such as double materiality, scenario analysis and transition plans |
| ISSB (IFRS S1 and S2) | Not yet mandatory in Kuwait; referenced in the Boursa guide as guidance |
| Central Bank of Kuwait sustainable finance guidelines (2022) | Banks are expected to build ESG into governance, risk and lending, and to publish annual sustainability reports |
| CMA green, social and sustainability bonds and sukuk (2022) | Issuers need an aligned framework, an independent review and annual reporting on the use of proceeds |
Last checked October 2026. Rules are changing quickly; we confirm the current position with every client.
What Kuwaiti companies need now
Main Market
Report before you are required to
Main Market companies are encouraged to report now and may be brought into scope later. A first voluntary report sets up the data and owners you will need.
ISSB
Getting ahead of ISSB
The Boursa guide already points to double materiality, scenario analysis and Scope 3. Building these in now avoids a step change later.
Finance
Banks and their borrowers
Kuwaiti banks report on sustainability and are building ESG into lending, so they increasingly ask corporate clients for emissions data and ESG policies.
How we help Kuwaiti companies
Start here
ESG Readiness Evaluation
A short, fixed-fee review of your last report or current position against the CMA requirement, the Boursa Kuwait guide and ISSB, with a costed plan.
About the evaluation →Reporting
Sustainability and ESG reporting
Your annual sustainability report, aligned with GRI and the Boursa Kuwait metrics, with an ISSB index so you are ready for the next step.
About reporting →Carbon
Carbon accounting and decarbonisation
A greenhouse gas inventory to the GHG Protocol, covering Scope 1, 2 and the Scope 3 categories that matter, and a practical reduction plan.
About carbon accounting →Strategy
Sustainability strategy
Materiality, targets and a costed roadmap aligned with Kuwait's 2060 target and built into governance.
About strategy →Certifications
Certifications and ratings
Support to achieve ISO 14001 and EPDs, and to improve your MSCI, Sustainalytics and CDP ratings.
About certifications →People
Staff engagement workshops
Three-hour workshops on climate, circular economy or biodiversity, run on site for your teams in Kuwait.
About workshops →Working with us
Senior-led, with fixed fees
We work with Kuwaiti companies from our base in the UAE, with on-site workshops, interviews and data sessions in Kuwait whenever they help. A senior consultant leads every engagement, and fees are fixed before we start.
We have helped more than 150 companies across the GCC since 2019, and plan each report around your deadline so it is published on time.
Common questions
Is sustainability reporting mandatory in Kuwait?
Yes, for companies in Boursa Kuwait's Premier Market. Under CMA Circular No. 4 of 2025 they must publish a sustainability report every year, starting with the 2025 financial year. Main Market companies are encouraged to report but are not yet required to.
When is the sustainability report due?
By the end of the second quarter after the financial year-end, so 30 June for companies with a December year-end. The report is published on the Boursa Kuwait website and the CMA is notified.
Which framework should a Kuwaiti company use?
The Boursa Kuwait ESG Disclosure Guide, aligned with GRI and the UN Sustainable Development Goals, is the starting point. Adding an ISSB index prepares you for where regulation is heading.
Can the sustainability report be part of the annual report?
Yes. Companies can publish a standalone sustainability report or include it in the annual report, and should say which they have chosen. External assurance is optional but strengthens credibility.
Where should we start?
With our ESG Readiness Evaluation: a short, fixed-fee review of where you stand and what to do first, with a costed plan you can take to your board.
Talk to us
Tell us where you are on sustainability and we will suggest the right first step.
info@livingbusiness.com
Send an enquiry