Financial-sector regulation
Principles for Sustainability-Related Disclosures for Reporting Entities (CBUAE, June 2024)
In forceConditional — depends on designation, threshold or activity
In-force principles, issued on 14 June 2024, on sustainability-related disclosures by reporting entities in the CBUAE framework. They expect disclosures on governance, strategy, risk management, and metrics and targets where sustainability-related risks and opportunities are material. The text uses “should” and “would be expected”. It is not a rule that every UAE company must publish a sustainability report, and it does not state a universal filing day. Branches or subsidiaries of foreign entities may, unless otherwise determined, use group-level equivalent standards to avoid duplication.
- Issuing authority
- Central Bank of the United Arab Emirates
- Jurisdiction
- Federal UAE
- Instrument type
- Financial-sector regulation
- Legal status
- In force
- Publication date
- 14 June 2024
- Effective date
- No confirmed effective date identified
- Categories
- ESG disclosure, Sustainable finance
- Last reviewed
- 13 October 2026
- Verification
- Verified against the cited sources
- Record version
- 1
Who may be affected
Relevant to reporting entities in the CBUAE sustainability-disclosure framework, in practice banks, insurers and other entities the Central Bank treats as reporting entities. Non-financial companies are outside this instrument unless a separate requirement applies.
Entity types
- CBUAE reporting entities
- Banks and insurers within the sustainable-finance framework
Conditions
- The entity is a reporting entity for these principles.
- Content is principles-based. A missing calendar date is not an implied year-end deadline.
Requirements or duties supported by the source
- Issued 14 June 2024. Rulebook status: In-Force.
- Disclosures should reflect governance, strategy, risk management, metrics and targets.
- Materiality, frequency, scope and granularity are expressly left to careful consideration. No single filing calendar was stated in the reviewed text.
- Additional specific requirements may apply depending on the type of reporting entity.
- Foreign branches and subsidiaries may implement the principles, or equivalent standards, at group level if applicable, unless otherwise determined.
Compliance dates
No confirmed company-specific filing or compliance date identified.
Other dated events
- 14 June 2024Issue date on the CBUAE Rulebook (effective, confirmed). No separate effective date or filing day was identified. Rulebook status is In-Force.
Reporting periods
No separate reporting period was identified beyond the duties described above.
Practical implications
- Prepare governance, strategy, risk and metrics narratives if the institution is a reporting entity.
- Do not cite these principles as a federal ESG mandate for unlisted non-financial companies.
Recommended next actions
- Confirm with the compliance function whether the institution is a reporting entity and which reporting cycle the supervisor expects.
- Map existing climate and sustainability disclosures to governance, strategy, risk management, metrics and targets.
Relevant sections
- Application
- Minimum expected disclosures
Amendments and historical versions
No amendment was verified for this record.
Official sources
- CBUAE Rulebook — Principles for Sustainability-Related Disclosuresprimary · Issued 14 June 2024; status In-Force
Record history
- 13 October 2026 — Initial navigator record. Classified as principles-based. No filing day added.