CBUAE Principles for Sustainability-Related Disclosures for Reporting Entities

A. INTRODUCTION

1. 1. The UAE Sustainable Finance Working Group (SFWG) was established in 2019 to enable the UAE's economic transition and encourage the adoption of sustainable finance at the national level. The members of the SFWG (the UAE Authorities) include ministries (Ministry of Finance, Ministry of Economy, Ministry of Climate Change and Environment, the Office of the UAE's Special Envoy for Climate Change), financial services regulators (the Central Bank of the UAE, the Securities and Commodities Authority, the Financial Services Regulatory Authority of Abu Dhabi Global Market and the Dubai Financial Services Authority), and UAE exchanges (Abu Dhabi Securities Exchange, Dubai Financial Market and Nasdaq Dubai).
2. 2. In the UAE's first set of Guiding Principles on Sustainable Finance published in January 2020, the SFWG committed to promoting appropriate Environmental, Social and Corporate Governance (ESG)-related reporting and disclosures. The SFWG also re...