ESG assurance, due diligence and capacity building in Qatar

Build confidence in ESG data, identify sustainability risks before transactions and equip your teams to meet Qatar’s evolving ESG requirements.

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As ESG requirements mature in Qatar, organisations need more than a strategy and sustainability report. They need confidence in the quality of ESG information, visibility over sustainability-related risks in transactions and internal teams capable of managing ESG responsibilities effectively.

BDO Qatar provides complementary ESG services across sustainability assurance, ESG due diligence and capacity building, helping organisations strengthen trust, manage risk and embed ESG into business decision making.

ESG assurance and assurance readiness

Reliable sustainability information is becoming increasingly important to regulators, investors, lenders and Boards. In Qatar, this is particularly relevant as sustainability reporting requirements move towards greater alignment with IFRS S1 and IFRS S2 and external assurance becomes part of the reporting framework for companies within scope of QFMA requirements.

QFMA's sustainability reporting guidance for Main Market listed companies requires external assurance and references ISSA 5000 – General Requirements for Sustainability Assurance Engagements as part of the international assurance framework.

BDO Qatar's audit heritage brings a rigorous, evidence-based approach to sustainability information, data quality and internal controls.

How BDO Qatar can help with ESG assurance

  • Provide independent assurance over eligible ESG and sustainability disclosures, data and KPIs, subject to applicable independence requirements
  • Assess ESG data, documentation and reporting processes for assurance readiness
  • Identify weaknesses in data quality, evidence, ownership and internal controls before assurance
  • Support readiness for IFRS S1, IFRS S2 and other relevant sustainability reporting frameworks
  • Strengthen controls over ESG data collection, calculation, review and approval
  • Prepare organisations for more efficient and repeatable sustainability assurance cycles

Why prepare for ESG assurance early?

Assurance readiness can help reduce late-stage data remediation, strengthen confidence in reported information and identify control weaknesses before they affect regulatory reporting or stakeholder trust.

ESG due diligence and ESG in deals

ESG factors can affect transaction value, investment risk, access to finance and post-deal performance. Environmental liabilities, climate exposure, governance weaknesses, workforce issues or supply chain risks may materially change the risk profile of an acquisition or investment.

Whether acquiring a target, evaluating an investment, raising capital or preparing for a listing on the Qatar Stock Exchange (QSE), ESG due diligence can help decision-makers identify risks and value creation opportunities before transaction terms are finalised.

How BDO Qatar can help with ESG due diligence

  • Conduct ESG due diligence on acquisition targets and investments
  • Identify material environmental, social and governance risks relevant to the transaction
  • Assess climate-related, operational, workforce, governance and supply chain exposures where relevant
  • Identify ESG-related value creation opportunities
  • Review ESG policies, governance, reporting practices, controls and performance data
  • Assess ESG considerations relevant to investors, lenders and other transaction stakeholders
  • Support ESG readiness for QSE listings and capital raising
  • Translate due diligence findings into practical post-deal priorities

ESG due diligence beyond compliance

ESG due diligence helps buyers and investors understand issues that may not be fully visible through financial analysis alone. It provides additional insight into long-term risk, operational resilience and factors that may influence valuation or integration planning.

ESG capacity building and sustainability training

Effective ESG management depends on clear ownership across the organisation. Sustainability-related data, risks and decisions often involve finance, risk, compliance, operations, procurement, human resources and senior management rather than a single ESG function.

This is particularly relevant under Qatar's evolving sustainability framework. QFMA guidance emphasises governance arrangements, internal controls and defined responsibilities across the Board, senior management, CFO, CRO, sustainability and compliance functions when implementing sustainability reporting requirements.

How BDO Qatar can help with ESG training and capacity building

  • Deliver tailored ESG training for Board members and Board committees
  • Build sustainability and climate-related reporting capability among senior management
  • Train finance, risk, compliance and operational teams on their ESG responsibilities
  • Support teams preparing for IFRS S1 and IFRS S2 requirements
  • Define ESG ownership and accountability across departments
  • Develop cross-functional ESG governance and coordination structures
  • Embed ESG considerations into risk management, procurement and operational processes
  • Build in-house capability to reduce reliance on external support over time

From ESG awareness to practical capability

Effective capacity building should enable each function to understand what information it owns, which ESG risks it must manage and how its responsibilities connect with sustainability strategy, reporting and governance.

Why these ESG services matter now in Qatar

Qatar's sustainability landscape is shifting towards greater accountability, investor-focused disclosure and assurance. QFMA guidance now addresses governance, internal controls, climate-related risks, greenhouse gas emissions and external sustainability assurance, while QSE continues to promote ESG information as relevant to investor decision making.

At the same time, Qatar's Third National Development Strategy targets a 25% reduction in greenhouse gas emissions, expansion of renewable energy capacity, greater resource efficiency and a more sustainable built environment by 2030. These priorities increase the relevance of climate, energy, supply chain and resource-related ESG considerations across key sectors.

Strengthen confidence in your ESG decisions

Whether you need to prepare sustainability information for assurance, understand ESG risks before a transaction or strengthen internal ESG capability, BDO Qatar can help you establish practical processes that respond to regulatory requirements and business priorities.

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esg in qatar

Discuss your ESG priorities

Speak to BDO Qatar about the ESG assurance, due diligence or capacity-building support most relevant to your organisation.

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