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Dubai Financial Market: ESG Reporting Guide

United Arab Emirates Current 2019

In line with its commitment to drive market growth and sustainability in financial markets, Dubai Financial Market (DFM) has introduced this ESG Reporting Guide to assist listed companies to incorporate Environmental, Social and Governance (ESG) information into their reporting processes. 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).

Issuer name

Dubai Financial Market

Reporting resources


Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified




United Arab Emirates


Africa & Middle East

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary