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Voluntary framework

GRI Standards

In forceVoluntary

Voluntary sustainability reporting standards. They are not UAE law. ADX maps parts of its metric guidance to GRI. A company reports under GRI only if it chooses to, or if a contract, parent or exchange expectation requires that choice. No UAE effective date applies.

Issuing authority
Global Reporting Initiative
Jurisdiction
International rules affecting UAE businesses
Instrument type
Voluntary framework
Legal status
In force
Publication date
No confirmed date identified
Effective date
No confirmed effective date identified
Categories
ESG disclosure
Last reviewed
13 October 2026
Verification
Verified against the cited sources
Record version
1

Who may be affected

Market-driven when the company, its parent, its customers or its exchange materials use GRI.

Entity types

  • Companies that adopt or are asked for GRI reporting

Conditions

  • A decision or request to use GRI exists. Listing alone does not prove a GRI requirement.

Requirements or duties supported by the source

  • Voluntary framework.
  • Not a UAE filing obligation.
  • Often referenced by exchange guidance and by reporters.

Compliance dates

No confirmed company-specific filing or compliance date identified.

Reporting periods

No separate reporting period was identified beyond the duties described above.

Practical implications

  • Select topics from the company’s material impacts rather than attempting to fill every GRI disclosure by default.

Recommended next actions

  1. Confirm whether any report the company already issues claims to be in accordance with GRI.
  2. If it does, align evidence with that claim. If it does not, do not imply GRI compliance.

Relevant sections

  • GRI Standards

Amendments and historical versions

No amendment was verified for this record.

Official sources

Record history

  • 13 October 2026 — Initial navigator record. No UAE effective date, because none exists for this voluntary framework.