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Dubai Financial Market ESG Reporting Guide, 2019



This guide aims to promote transparency and disclosure among listed companies by highlighting the key benefits of sustainability reporting to meet the demanding requirements of institutional investors for ESG information. This guide also encourages listed companies to disclose a set of 32 ESG metrics and indicators - in alignment with the recommendations of the Sustainable Stock Exchanges (SSE) initiative and the World Federation of Exchanges (WFE).


United Arab Emirates




Middle East

Issuer (type)

Dubai Financial Markets (Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.44%
    • Low 0.00%
    • E focus: climate change, climate risk, emissions, energy, energy use, environment, environmental management, environmental policy, ghg emissions, pollution, recycling, sustainable finance, waste, water, water management, water use, biodiversity
    • S focus: collective bargaining, data privacy, discrimination, discrimination policy, diversity, employee training, employee turnover, gender pay, human rights, social impacts, value creation, compensation
    • G focus: board diversity, board independence, equator principles, esg report, esg reporting, esg reports, financial reporting, internal control, responsible investment, risk management, corruption
    • GRI 103, GRI 302, GRI 303, GRI 305, GRI 401, GRI 403, GRI 405, GRI 102
    • Education, Finance, Management, Professional services