ESG disclosuresReporting requirementsThreshold conditionsADGM regulations
This ADGM guidance document outlines the framework for Environmental, Social, and Governance (ESG) disclosures. It clarifies the scope, thresholds (turnover and AUM), and reporting process for companies and fund/asset managers operating within ADGM. The guidance aims to promote transparency and accountability regarding ESG factors within the ADGM ecosystem.
Key requirements
- Companies and FSRA fund/asset managers must meet specific turnover or AUM thresholds to be in scope for ESG disclosures.
- In-scope companies must submit ESG disclosures according to the prescribed timeline and method.
- ESG disclosures must adhere to a defined standard.
- Companies included in the group annual accounts of a larger group may be exempt from individual ESG disclosure requirements.
Applies to: Companies operating within ADGM and FSRA-regulated fund and asset managers operating within ADGM that meet specific turnover or AUM thresholds.