Exchange guidance
ADX ESG Disclosure Guidance for Listed Companies
In forceConditional — depends on designation, threshold or activity
ADX guidance to help listed companies disclose ESG information. ADX describes the guidance as voluntary support for issuers. ADX’s 2024 sustainability report states that sustainability reporting is mandatory for local public joint stock companies under Securities and Commodities Authority governance rules, and that ADX encourages voluntary disclosure from other listed entities, including the Growth Market. The SCA instrument number and any filing calendar were not verified for this record, so they are not stated as facts here.
- Issuing authority
- Abu Dhabi Securities Exchange (ADX)
- Jurisdiction
- Abu Dhabi
- Instrument type
- Exchange guidance
- Legal status
- In force
- Publication date
- No confirmed date identified
- Effective date
- No confirmed effective date identified
- Categories
- ESG disclosure, GHG emissions, Climate change
- Last reviewed
- 13 October 2026
- Verification
- Verified against the cited sources
- Record version
- 1
Who may be affected
Likely relevant to companies listed on ADX. Relevance to an IPO candidate depends on the target market. Unlisted companies are not the audience of this guidance.
Entity types
- ADX-listed companies
- Companies preparing an ADX listing
Conditions
- The company is listed on ADX, or is assessing ADX listing.
- Which metrics apply to which issuer category should be confirmed on the current ADX guidance.
- Any SCA mandatory report is a separate instrument and is not reproduced here.
Requirements or duties supported by the source
- ADX publishes ESG disclosure guidance and metrics for listed companies, including environmental indicators such as greenhouse-gas emissions with reference to the GHG Protocol.
- The guidance is an exchange document. It is not federal climate legislation.
- ADX’s own 2024 sustainability report distinguishes SCA mandatory sustainability reports for local PJSCs from ADX voluntary guidance and from encouragement of other listed entities.
- No ADX filing day was confirmed in the pages reviewed.
Compliance dates
- No confirmed deadline identifiedNo confirmed ADX filing deadline identified in the guidance pages reviewed. (confirmed, filing). Absence of a date in this record is intentional. It is not a finding that no market practice exists.
Reporting periods
No separate reporting period was identified beyond the duties described above.
Practical implications
- Listed issuers should obtain the current ADX metrics file and align owners for environmental, social and governance indicators.
- Do not convert this guidance into a federal GHG filing obligation.
Recommended next actions
- Download the current ADX ESG disclosure guidance and metrics from adx.ae.
- Confirm separately, with counsel or the sponsor, the SCA sustainability-report position for the issuer category.
- Do not invent a submission date.
Relevant sections
- Environmental metrics
- GHG emissions indicators
Amendments and historical versions
No amendment was verified for this record.
Official sources
- ADX — Sustainability overviewprimary
- ADX — ESG Disclosure Guidance for Listed Companies (English PDF)primary · ESG metrics, including GHG emissions
- ADX Sustainability Report 2024primary · Statement on SCA sustainability reports for local PJSCs and on ADX voluntary guidance
Record history
- 13 October 2026 — Initial navigator record. SCA mandate mentioned only as ADX’s description. SCA instrument number and any deadline left unverified.