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Environmental, Social and Governance Disclosure Guidance for Listed Companies, 2019



In 2019, the Abu Dhabi Securities Exchange (ADX) issued a guidance document titled "Environmental, Social and Governance (ESG) Disclosure Guidance for Listed Companies" to encourage and assist companies listed on the exchange to improve their ESG reporting practices. The guidance document recommends that companies disclose information on ESG factors, such as environmental impacts, labor practices, human rights, community involvement, corporate governance, and ethical conduct. It also provides guidance on reporting formats and performance indicators that can be used to measure and report on ESG issues. The guidance document suggests that companies adopt a principles-based approach to ESG reporting, and that they provide clear and concise information that is relevant and material to their business operations. It also recommends that companies seek input from stakeholders, such as investors, customers, employees, and local communities, to identify and address ESG issues that are important to them. The ADX ESG guidance document is intended to promote greater transparency and accountability in ESG reporting by listed companies, and to help investors make more informed investment decisions based on ESG factors.


United Arab Emirates




Middle East

Issuer (type)

Abu Dhabi Securities Exchange (Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.71%
    • Low 0.00%
    • E focus: emissions, energy, environment, environmental management, recycling, renewables, sustainable finance, waste, water, climate change
    • S focus: data privacy, discrimination, discrimination policy, diversity, forced labor, human rights, compensation
    • G focus: corruption, data privacy, discrimination policy, forced labor, human rights, audit
    • GRI 103, GRI 302, GRI 303, GRI 305, GRI 401, GRI 403, GRI 405, GRI 413, GRI 102
    • Finance, Management, Manufacturing, Mining, Professional services, Public administration