Scope
No mandatory scope set; current Saudi Exchange ESG disclosure guidance is voluntary
Saudi Arabia · rule
CMA sustainability disclosure framework
Potential Capital Market Authority sustainability-disclosure framework (not yet issued)
Penalties
None
Last verified
2026-08-26
In plain language
What this law does
No official CMA or SOCPA source reviewed establishes a general mandatory ISSB-aligned Dictionary termSustainability disclosuredisclosure of sustainability-related **risks, opportunities and impacts** (风险、机遇和影响) — note: explicitly tripartite, financial AND impact.Read the full definition framework, adoption date, or 2026 Dictionary termConsultationA structured process in which an organisation seeks stakeholder views early enough to inform a decision and then considers and responds to that input.Read the full definition Dictionary termMilestoneA milestone is a defined point in a plan or roadmap used to mark progress, completion or a required decision.Read the full definition for Saudi listed companies. This entry remains pending and must not be treated as an operative reporting requirement.
Core obligations
None under a general mandatory CMA Dictionary termSustainability disclosuredisclosure of sustainability-related **risks, opportunities and impacts** (风险、机遇和影响) — note: explicitly tripartite, financial AND impact.Read the full definition framework