Boursa Kuwait has developed this sustainability disclosure guidance with the aim to support Kuwait listed issuers to report on Environmental, Social, and Governance (ESG) issues in order to meet the growing information needs of various stakeholders including investors, customers, suppliers, and regulators. This guide proposes an initial set of 26 sustainability indicators that are in line the State of Kuwait's sustainable development ambitions as set out by the Kuwait Vision 2035 and the National Development Plan “New Kuwait”. This guide is also aligned with the recommendations of the Sustainable Stock Exchanges Initiative (SSEI) and the World Federation of Exchanges (WFE).