What Listed Companies Must Know: Download now

Boursa Kuwait's 2026 ESG Reporting Guide marks a decisive shift. ESG disclosure is now a regulatory requirement for Premier Market companies, not a best-practice aspiration. Issued under CMA Circular No. 04 of 2025, Premier Market companies must publish their sustainability reports for FY 2025 by end of Q2 2026. This fact sheet, prepared by RSM in Kuwait, summarises the material changes in the 2026 Guide, the revised metrics framework, and the actions companies should prioritise.

Inside this Fact Sheet:
 

  • The regulatory mandate and what it means for Premier Market and Main Market companies
  • Key changes from the previous edition, from voluntary guidance to mandatory reporting
  • The 2026 recommended ESG metrics framework: 26 metrics across Environmental, Social and Governance pillars
  • Alignment with international reporting frameworks including GRI, ISSB (IFRS S1 & S2), SASB, TCFD and CDP
  • Recommended immediate and medium-term actions for listed companies
  • Answers to frequently asked questions on materiality assessments, framework selection and external assurance