Deadline
A first ISSB report in 2027
The 2026 financial year is the first in scope. Climate risk analysis, governance disclosures and emissions data all need to be in place before the year-end close.
Qatar
Getting ready for ISSB reporting in Qatar
Qatar has moved straight to the ISSB standards. Banks, insurers, QFC firms and Main Market companies now report under IFRS S1 and S2. We help Qatari companies produce their first ISSB reports and the emissions data behind them.
2026first financial year reported under IFRS S1 and S2
ISSBrequired by QCB, QFCRA and the QFMA governance code
25%national emissions reduction target for 2030
The rules today
Where Qatar's ESG regulation stands
All three of Qatar's financial regulators now require sustainability reporting based on IFRS S1 and S2, starting with financial years from 1 January 2026. For most companies in scope, the first reports are due in 2027, and the work to prepare them needs to happen now.
| Rule or guidance | What it means |
|---|---|
| Qatar Central Bank Sustainability Reporting Framework (December 2025) | All QCB-regulated banks and insurers, listed or not, report under the ISSB standards from the 2026 financial year, with first reports in 2027 |
| QFCRA rules for QFC firms (June 2025) | IFRS S1 and S2 apply from 1 January 2026 to Category A firms, including banks, insurers and investment managers, and to Category B firms the regulator designates |
| QFMA Corporate Governance Code (2025) | Requires periodic sustainability and climate reports; mandatory for Main Market companies and comply-or-explain for the secondary market |
| Qatar Stock Exchange ESG guidance (2016) | 34 voluntary ESG indicators, still a useful checklist for other companies |
| QCB Sustainable Finance Framework (April 2025) | Sets rules for banks' green, social and sustainability-linked loans, bonds and sukuk, including verification of sustainability-linked lending |
Last checked October 2026. Rules are changing quickly; we confirm the current position with every client.
What Qatari companies need now
Emissions
Scope 1, 2 and soon Scope 3
IFRS S2 requires greenhouse gas emissions measured to the GHG Protocol. Transition relief on Scope 3 is temporary, so supplier data collection should start early.
Supply chains
Borrowers and suppliers
As banks and insurers report under ISSB, they will ask their corporate clients for emissions data and transition plans.
National target
Qatar's 2030 strategy
The National Environment and Climate Change Strategy targets a 25% cut in emissions by 2030, shaping what government and large buyers expect.
How we help Qatari companies
Start here
ESG Readiness Evaluation
A short, fixed-fee review of where you stand against IFRS S1 and S2 and your regulator's requirements, with a costed plan to your first report.
About the evaluation →Reporting
Sustainability and ESG reporting
Your first IFRS S1 and S2 report, with a GRI-aligned sustainability report alongside where your stakeholders expect one.
About reporting →Carbon
Carbon accounting and decarbonisation
A greenhouse gas inventory to the GHG Protocol, covering Scope 1, 2 and the Scope 3 categories IFRS S2 will require, and a practical reduction plan.
About carbon accounting →Strategy
Sustainability strategy
Climate risk and opportunity analysis, scenario work, targets and a transition plan that meet IFRS S2 and fit your business.
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 Qatar.
About workshops →Working with us
Senior-led, with finance at the core
IFRS S1 and S2 sit alongside your financial statements, so they need people who understand both. Our team combines sustainability expertise with senior banking and CFO experience, and a senior consultant leads every engagement.
We work with Qatari companies from our base in the UAE, with on-site sessions in Doha whenever they help, and have supported more than 150 companies across the GCC since 2019.
Common questions
Is sustainability reporting mandatory in Qatar?
Yes, for many companies. Banks and insurers regulated by the Qatar Central Bank, QFC firms in scope of the QFCRA rules, and Main Market listed companies must report under the ISSB standards (IFRS S1 and S2), starting with financial years from 1 January 2026.
When is the first ISSB report due in Qatar?
For the 2026 financial year, so most first reports are due in 2027. Banks, insurers and QFC firms may publish their first-year sustainability disclosures after their financial statements. Check the exact timing for your company with your regulator.
Do we have to report Scope 3 emissions?
IFRS S2 requires Scope 3 emissions, but Qatar allows temporary relief in the first years. Collecting supplier and value chain data takes time, so it is worth starting now.
We are not regulated by QCB, QFCRA or QFMA. Does this affect us?
Often, yes. Banks, insurers and large listed companies will ask their clients and suppliers for emissions data and sustainability information to complete their own reports.
Where should we start?
With our ESG Readiness Evaluation: a short, fixed-fee review of where you stand against IFRS S1 and S2 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