Scope
Tadawul-listed companies (voluntary)
Saudi Arabia · guidance
Tadawul ESG Disclosure Guidelines
Saudi Exchange ESG Disclosure Guidelines (2021, updated 2023)
VoluntaryApplies 2021-10-01
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
Exchange ESG disclosure guidance mapped to GRI/SASB/TCFD with recommended metrics across the three pillars.
Core obligations
Voluntary ESG metric disclosure
Dictionary
Terms defined in this law
- Voluntary guidelinesCMA / Saudi Exchange (Tadawul) ESG Disclosure Guidelines (2023)
- Corporate Governance Regulations (Art. 91+)CMA / Saudi Exchange (Tadawul) ESG Disclosure Guidelines (2023)
- Green/Sustainability-Linked Sukuk & Bond frameworkCMA / Saudi Exchange (Tadawul) ESG Disclosure Guidelines (2023)
Claims
Claims connected to this source
Reviewed claim links will appear here.