ZAWYA: Boursa Kuwait issues updated version of its ESG Disclosure Guide for listed companies

About this update from Boursa Kuwait Securities Company (k.p.s.c)

Kuwait City: Boursa Kuwait released an updated edition of its Environmental, Social and Governance (ESG) Reporting Guide, reflecting the latest developments in ESG reporting at both the local and international levels. The update forms part of the exchange’s ongoing efforts to enhance transparency, support listed companies in improving the quality of their ESG disclosures in line with international best practices, contributing to the long-term sustainability of the Kuwaiti capital market.The updated guide provides a comprehensive reference framework that enables listed companies to disclose their sustainability practices and performance in a clear, structured and transparent manner, enabling them to keep up with the growing expectations of investors, regulators and stakeholders for reliable and comparable information on ESG matters. It also reinforces confidence in Kuwait’s capital market and supports the country’s long-term sustainable economic development.The 2026 ESG Disclosure Guide has been prepared in accordance with the requirements of the Executive Bylaws of the Capital Markets Authority (CMA), particularly Article (1-17-3) of Book Twelve (Listing Rules), which stipulates that Boursa Kuwait develop a comprehensive guide to assist listed companies in the preparation of sustainability reports and takes into account the recent CMA requirement for companies listed on the Premier Market to disclose sustainability reports starting in 2026 for the 2025 financial year.In addition, the guide reflects the latest updates to the Boursa Kuwait Rulebook related to sustainability requirements and integrates internationally recognized sustainability reporting standards and frameworks, including the disclosure standards issued by the International Sustainability Standards Board (ISSB) under the IFRS Foundation, particularly IFRS S1 and IFRS S2, which represent the emerging global baseline for sustainability reporting.The 2026 edition enhances the clarity and structure of the guide while aligning it with global ESG reporting practices, while maintaining its advisory nature for listed companies and encouraging them to adopt the practices outlined in the guide to support their competitiveness and meet the expectations of global investors. It also expands several ESG indicators and metrics, providing practical guidance on emerging topics such as climate scenario analys...

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