Disclosure Framework
ISSB-aligned (planned)
Effective Year
2026
Last Updated
April 2025
Notes
UAE Securities and Commodities Authority (SCA) developing ISSB-aligned reporting requirements
Scope
Large listed and private companies
Status
Adopted
ISSB-aligned (planned)
2026
April 2025
UAE Securities and Commodities Authority (SCA) developing ISSB-aligned reporting requirements
Large listed and private companies