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UAE Sustainability Regulation Navigator

Voluntary framework

IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2)

In forceVoluntary

Investor-focused sustainability and climate disclosure standards issued by the ISSB on 26 June 2023. They are not automatically UAE law. They become mandatory only if a jurisdiction, a regulator, an exchange or a parent requires them. ADX climate metrics refer to IFRS S2 topics. CBUAE disclosure principles cover similar governance, strategy, risk and metrics themes for reporting entities, but that is a separate instrument. No UAE adoption decree was verified for this record, so no UAE effective date is stored.

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Issuing authority
International Sustainability Standards Board (IFRS Foundation)
Jurisdiction
International rules affecting UAE businesses
Instrument type
Voluntary framework
Legal status
In force
Publication date
26 June 2023
Effective date
No confirmed effective date identified
Categories
ESG disclosure, Climate change
Last reviewed
13 October 2026
Verification
Verified against the cited sources
Record version
1

Who may be affected

Voluntary or market-driven unless a verified UAE or home-state adoption decision, listing rule or group policy applies. “Not sure” on listing or parent requirements should stay in further verification, not in a conclusion of non-applicability.

Entity types

  • Companies considering or required by another regime to use ISSB standards

Conditions

  • Jurisdiction adoption, regulator requirement, or a group decision to apply the standards.
  • No such UAE adoption instrument is cited in this record.

Requirements or duties supported by the source

  • IFRS S1 is the general sustainability disclosure standard. IFRS S2 is the climate standard.
  • ISSB issue date 26 June 2023.
  • UAE mandatory application was not verified and is not asserted.

Compliance dates

No confirmed company-specific filing or compliance date identified.

Other dated events

  • 26 June 2023ISSB issuance of IFRS S1 and IFRS S2 (effective, confirmed). Issuance by the ISSB. Not a UAE effective date. No UAE filing deadline identified.

Reporting periods

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

Practical implications

  • Useful architecture for climate governance and metrics, especially for listed issuers and groups with international parents.
  • Do not describe IFRS S2 as the UAE climate law.

Recommended next actions

  1. Ask finance and company secretary whether any reporting mandate or group policy names IFRS S1 or S2.
  2. If ADX metrics are in use, note where they already point to IFRS S2 language.

Relevant sections

  • IFRS S1
  • IFRS S2

Amendments and historical versions

No amendment was verified for this record.

Related instruments

  • ADX ESG disclosure guidanceADX guidance to help listed companies disclose ESG information. ADX describes the guidance as voluntary support for issuers. ADX’s 2024 sust…
  • CBUAE sustainability disclosure principlesIn-force principles, issued on 14 June 2024, on sustainability-related disclosures by reporting entities in the CBUAE framework. They expect…

Official sources

Record history

  • 13 October 2026 — Initial navigator record. UAE adoption left unverified, so no domestic effective date is stored.