Reporting
Sustainability and ESG reporting
Clear, credible sustainability reports aligned with the GRI Standards, with ISSB (IFRS S1 and S2) disclosures for companies that need them.
From materiality to a published report
Materiality
Identify the topics that matter most to your business and stakeholders.
Data
Set up templates and collect environmental, social and governance data with your teams.
Drafting
Write the report and the GRI content index, with ISSB disclosures where needed.
Review
Check the report against the standards and prepare it for assurance if you choose.
“We’ve worked with Living Business on our ESG reports for two years now, and they also helped us build our ESG strategy. Their team brings deep knowledge of reporting frameworks and the UAE regulatory landscape, and they made a complex process clear and manageable for our teams. They have been a trusted and responsive partner in our sustainability journey.”
For listed companies
Regulatory ESG disclosure for listed companies
Exchange ESG rules across the GCC increasingly point to GRI and ISSB. Many listed companies treat them as separate exercises. We build one report and data set that meets your exchange's requirements and the international standards at the same time.
| Exchange or regulator | Requirement |
|---|---|
| ADX and DFM (SCA), UAE | Annual sustainability report; guidance points to GRI and ISSB |
| Saudi Exchange | Voluntary ESG disclosure guidelines |
| Muscat Stock Exchange, Oman | Mandatory ESG disclosure for listed companies |
| Central Bank of Bahrain | Mandatory ESG report within six months of year-end |
| Boursa Kuwait (CMA) | Mandatory sustainability report for Premier Market companies |
| Qatar Central Bank | IFRS S1 and S2 for banks and financial institutions |
Talk to us
Tell us where you are on sustainability and we will suggest the right first step.