ESG Reporting and Disclosures

Prepare credible, decision-useful sustainability disclosures aligned with IFRS S1 and IFRS S2, Qatar’s 2026 reporting requirements and investor expectations.

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esg report qatar

ESG reporting requirements in Qatar

Qatar has moved into a new phase of sustainability reporting. For financial years beginning on or after 1 January 2026, sustainability-related financial disclosures based on IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures apply to specified entities across Qatar's financial and capital markets.

The requirements apply to:

  • Companies listed on the Qatar Stock Exchange Main Market and regulated by the Qatar Financial Markets Authority (QFMA)
  • Banks and insurance companies regulated by Qatar Central Bank (QCB), including listed and non-listed entities
  • Qatar Financial Centre Regulatory Authority (QFCRA) Category A firms and other authorised Category B firms designated by the QFCRA

For QFMA-regulated listed companies, sustainability-related financial disclosures are required to be published at the same time as the related financial statements. This increases the importance of integrating sustainability reporting into established financial reporting calendars, governance processes and internal controls.

How BDO Qatar can help with ESG and sustainability report

BDO Qatar helps you to:

  • Assess your current ESG and sustainability reporting maturity and identify gaps against relevant requirements
  • Support readiness for IFRS S1 and IFRS S2 sustainability-related financial disclosures
  • Develop the structure, content and reporting approach for your ESG or sustainability report
  • Identify material sustainability-related risks and opportunities relevant to your organisation
  • Collect and consolidate ESG data from multiple business functions, sites and stakeholders
  • Define clear ESG data ownership and accountability across departments
  • Align relevant disclosures with IFRS Sustainability Disclosure Standards and, where appropriate, GRI Standards
  • Support alignment with applicable QFMA, QCB and QFCRA sustainability reporting requirements
  • Build reliable and repeatable ESG data collection, review and reporting processes
  • Strengthen governance and internal controls supporting sustainability disclosures
  • Assess whether dedicated ESG data management and emissions calculation systems are required
  • Improve assurance readiness by strengthening supporting documentation, evidence and reporting controls

Building reliable ESG data and reporting processes

BDO Qatar helps organisations establish a more controlled reporting process by defining data points, assigning ownership, documenting calculation methodologies and creating appropriate review and approval procedures. This can improve consistency, reduce manual reporting effort and strengthen confidence in published sustainability information.

Preparing for sustainability assurance

The credibility of sustainability information is becoming increasingly important as reporting requirements mature. For QFMA-regulated Main Market listed companies, the sustainability reporting framework includes external assurance requirements.

Preparing early can reduce the risk of data gaps, insufficient documentation or control weaknesses being identified late in the reporting cycle. BDO Qatar can help organisations assess assurance readiness and strengthen the processes, evidence and internal controls supporting ESG disclosures.

Why act now?

Organisations that establish their sustainability reporting processes early can move beyond regulatory compliance and use ESG information more effectively in management and investment decisions.

  • Reduce the risk of last-minute reporting and data remediation
  • Improve the reliability and consistency of ESG information
  • Strengthen Board and management oversight of sustainability-related risks and opportunities
  • Improve readiness for external assurance
  • Provide investors and lenders with more decision-useful sustainability information
  • Create reporting processes that can scale as regulatory requirements evolve
esg in qatar
esg in qatar

Assess your reporting readiness

Speak to BDO Qatar about assessing your sustainability reporting readiness and building a practical roadmap for compliance.

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