Tadawul ESG Disclosure Guidelines

Corporate GovernanceCloseDictionary termCorporate governanceCorporate governance is the system of rules, roles, processes and relationships through which a company is directed, controlled and held accountable.Read the full definition → Regulations (Art. 91+) — board responsibilityCloseDictionary termResponsibilityA duty to act or refrain from acting because an actor causes, contributes to, controls, benefits from or is connected to a consequence.Read the full definition → for sustainabilityCloseDictionary termSustainabilityThe capacity to maintain valued social, ecological and economic functions over time without depleting the foundations on which they depend or shifting unacceptable costs to others.Read the full definition →/social responsibility policies; disclosure of board meetings, remuneration.

Voluntary guidelines — ~30 ESG KPIs across environmental (GHG, energy, water, waste), social (Saudization rate, gender diversity, safety), governance (board independenceCloseDictionary termBoard independenceBoard independence is the degree to which board members can exercise objective judgment without undue influence from management, controlling shareholders or conflicts.Read the full definition →, committee structure); aligned with UN SDGs mapping.