RSM Kuwait Sustainability Report 2021, entitled “Leading Sustainability by Example”, is the third sustainability report for RSM Albazie & Co., referred to throughout this report as RSM Kuwait. The scope and boundary of the report cover RSM Kuwait operations in Kuwait. The reporting period is from January 1, 2021, to December 31, 2021.This report has been prepared in accordance with the GRI Standards: Core option. Additionally, any reference in the report to “RSM” refers to RSM Global. It is important to note that RSM Kuwait publishes such reports on an annual basis, and our most recent report was published in 2020.