Unified UAE Legislation Database
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Environmental, Social and Governance Disclosures Guidance

Status

In force

Issuing Authority

ADGM

Effective date

XX.XX.XXXX

Official Link

https://

Registration Authority

 

 

Definitions

Unless otherwise defined or the context otherwise requires, the terms contained in this Guidance have the same meanings as defined in the ADGM Companies Regulations 2020.

In this Guidance, these terms have the following meaning:

Defined TermMeaning
ADGMAbu Dhabi Global Market.
AUMAssets under management.
1. Introduction
Guidance overview and application

This Guidance provides information about the obligations of ADGM limited companies concerning the ESG Disclosures Framework.

Legal framework

The relevant ADGM legislation regarding accounts for limited companies is the CR.

The ADGM's Regulations and Rules are available on the ADGM website by following this link (https://en.adgm.thomsonreuters.com/).

Important information

The RA cannot give technical or legal advice, it can only give general guidance. Questions concerning a specific company which arise following a review of this Guidance should be directed to appropriately skilled legal or accounting professionals.

2. Purpose of the ESG Disclosures Framework

The RA's ESG Disclosures Framework seeks t...