Scope
Public joint-stock companies listed on ADX/DFM
UAE · rule
SCA sustainability disclosure (Art. 76)
SCA Chairman Decision No. 3/R.M of 2020 (PJSC Governance), Art. 76
Penalties
SCA listing/governance enforcement
Last verified
2026-08-22
In plain language
What this law does
Annual Dictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition obligation for listed PJSCs under the governance decision, evolving under the SCA's ESG strategy.
Formal requirements
What the law requires
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Disclosure requirements
listed public joint-stock companies must publish an annual Dictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition ; 32 sustainability indicators referenced via exchange guidance (below).
SCA Chairman Decision No. 3/R.M of 2020 — Art. 76
Governance
Board Dictionary 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 Dictionary termSustainability ReportThe periodic public account of an organisation's sustainability performance — from voluntary brochure to regulated disclosure document.Read the full definition approval
SCA Chairman Decision No. 3/R.M of 2020 — PJSC Governance Guide (Art. 76)