Scope
Saudi listed companies (phased adoption signalled)
Saudi Arabia · rule
CMA sustainability disclosure framework
Capital Market Authority rules (in development)
PendingApplies date pending
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
The CMA's forthcoming sustainability-disclosure framework for listed companies, aligned with ISSB standards; currently voluntary ESG disclosure is encouraged.
Core obligations
None yet
Dictionary
Terms defined in this law
Reviewed legal terms will appear here.
Claims
Claims connected to this source
Reviewed claim links will appear here.