Free ESG Reporting Templates, Tools & Digital Resources 

Federal Decree‑Law No. 11 of 2024 on the Reduction of Climate Change Effects (Effective May 2025)

UAE’s first national climate law. Mandates GHG monitoring, reporting, and reduction across sectors. Requires companies to align with national climate targets and disclose ESG/climate-related data.

Link: Official UAE Government PDF

ADX ESG Disclosure Guidelines

Applies to all Abu Dhabi Securities Exchange-listed companies. Requires disclosure of 31 ESG indicators aligned with GRI, SASB, and TCFD.

Link: ADX ESG Guidelines (PDF)

SCA Chairman’s Decision No. 3/R.M. of 2020

Requires PJSCs listed on ADX and DFM to issue an annual sustainability report, either standalone or integrated, aligned with international standards like GRI.

Link: SCA Governance Guide (PDF)

Cabinet Resolution No. 67 of 2024 (Carbon Credit Market)

Establishes the UAE’s National Carbon Credit Registry to enable carbon trading and offset mechanisms aligned with ESG and net-zero targets.

Link: Cabinet Resolution No. (67) of 2024 Concerning the National Register For Carbon Credits

Principles for Sustainability-Related Disclosures for Reporting Entities (UAE Sustainable Finance Working Group)

Issued June 2024 by the UAE Sustainable Finance Working Group (comprising CBUAE, SCA, DFSA, FSRA, DFM, ADX), these Principles establish a consistent disclosure framework for financial and corporate entities under UAE regulatory oversight, guiding them to align with internationally recognized ESG standards.

Link:https://rulebook.centralbank.ae/en/rulebook/principles-sustainability-related-disclosures rulebook.centralbank.ae

TCFD-Aligned Climate Disclosures (2022)

Mandatory for large companies, asset managers, and pension schemes. Covers governance, strategy, risk, and climate metrics.

Link: Gov.uk – TCFD Guidance 

Environment Act 2021

Mandates corporate reporting on biodiversity, resource use, and pollution mitigation. Forms the legal basis for environmental KPIs in ESG.

Link: Environment Act Overview

Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022

Legal instrument that formally amends the Companies Act 2006, embedding TCFD-aligned disclosures for large companies into UK company law.

Link: UK Legislation – Climate Disclosure Amendment 

Corporate Sustainability Reporting Directive (CSRD)

• Requires large and listed companies to publish detailed sustainability information in line with mandatory European Sustainability Reporting Standards (ESRS).
• Replaces and significantly expands the scope of the old Non-Financial Reporting Directive.
Link: Directive (EU) 2022/2464 (CSRD)

European Sustainability Reporting Standards (ESRS)
 

Detailed reporting standards developed by EFRAG under the CSRD framework, covering environmental, social and governance topics in depth.

Link: Commission Delegated Regulation on ESRS

Sustainable Finance Disclosure Regulation (SFDR)
 

Imposes disclosure obligations on financial market participants and advisers about how they integrate ESG risks and impacts into their investment processes.
Link: Regulation (EU) 2019/2088 (SFDR)

EU Taxonomy Regulation
 

Establishes a unified classification system (“taxonomy”) defining which economic activities are environmentally sustainable, to prevent greenwashing.

Link: Regulation (EU) 2020/852 (Taxonomy)

Corporate Sustainability Due Diligence Directive (CSDDD)
 

Will require EU companies to identify, prevent and mitigate adverse human-rights and environmental impacts in their own operations and value chains.
Link: CSDDD 

EU Emissions Trading System (EU ETS) Directive
 

Sets a cap-and-trade system for CO₂ and other greenhouse-gas emissions from power stations, industry and aviation within the EU.

Link: Directive 2003/87/EC (EU ETS)

Renewable Energy Directive (RED II & III)
 

Establishes binding targets for the share of energy from renewable sources in the EU’s overall energy mix, and sets sustainability criteria for bioenergy.

Link: Directive (EU) 2018/2001 (RED II)

Energy Efficiency Directive (EED)
 

Requires Member States and large companies to implement energy-saving measures, carry out regular energy audits, and set national efficiency targets.

Link: Directive (EU) 2018/2002 (EED)

Ecodesign Directive
 

Sets minimum performance requirements for the energy-related design of products (e.g. appliances, electronics) to improve their environmental impact over the life cycle.
Link: Directive 2009/125/EC (Ecodesign)

Regulation on Deforestation-Free Products (EUDR)
 

Prohibits placing key commodities (e.g. timber, soy, palm oil, beef) on the EU market unless their supply chains are verified as deforestation- and forest-degradation-free.
 

Link: Regulation (EU) 2023/1115 (EUDR)

ESG Reporting Guide for Listed Companies (Boursa Kuwait) 

Developed by Boursa Kuwait and approved by the Kuwait Capital Markets Authority pursuant to Module 12 of Law No. 7/2010, this Guide supports Kuwaiti listed issuers in disclosing Environmental, Social and Governance issues. It aligns with the UN SDGs, Kuwait Vision 2035 and sets out recommended reporting formats, metrics and alignment with GRI Standards.

Link
https://www.boursakuwait.com.kw/en/resources/e-publications/esg-reporting-guide boursakuwait.com.kw

ESG Reporting Guidelines for Listed Companies (Bahrain Bourse)

Launched June 2020 on a voluntary basis, these Guidelines assist Bahrain-listed issuers in integrating ESG into their reporting cycles. They prescribe 32 core ESG metrics aligned with the SSE Initiative, GRI Standards and UN SDGs, and support alignment with Bahrain Economic Vision 2030.

Link
https://bahrainbourse.com/resources/files/Sustainability/ESG_11%20June%202020.pdf bahrainbourse.com

 MSX ESG Disclosure Guidelines (Muscat Stock Exchange)

 Issued in 2023 by Muscat Stock Exchange (under CMA/FSA oversight), these Guidelines introduce 30 ESG metrics for environmental, social and governance performance. They encourage voluntary reporting for 2023 activities (first filed in 2024) and mandate standalone ESG reports from 2025 in accordance with GRI Universal Standards and Oman Vision 2040.

Links:  https://www.msx.om/MSMDOCS/downloads/ESG-MSX-E.pdf
msx.om

Guidance on ESG Reporting (Qatar Stock Exchange) 

First published December 2016 (voluntary), this ESG Guidance helps QSE-listed companies incorporate environmental, social and governance disclosures into existing reporting frameworks. It was issued as part of QSE’s membership of the UN Sustainable Stock Exchanges initiative.

Links: https://www.qe.com.qa/esg-del qe.com.qa

ESG Disclosure Guidelines (Saudi Exchange – Tadawul)

Published October 2021 by Saudi Exchange (Tadawul Group), these Guidelines provide listed issuers with a roadmap to understand, prioritise and disclose ESG practices. They are designed to evolve with market developments and support the sustainable, inclusive growth of the Saudi capital market.

Link: https://sseinitiative.org/sites/sseinitiative/files/documents/tadawul-esg-disclosure-guidelines-en.pdf

Practice Note 7.6: Sustainability Reporting Guide (Listing Rules 711A & 711B)

Under Rules 711A/B of the SGX Listing Manual, all Mainboard and Catalist issuers must prepare an annual sustainability report on a “comply-or-explain” basis. Practice Note 7.6 lays out the required report structure, key ESG themes, recommended metrics and alignment with international frameworks (e.g. GRI, TCFD).

Link:  https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide

MAS Guidelines on Environmental Risk Management for Asset Managers and Insurers

Issued by the Monetary Authority of Singapore in 2020–21, these guidelines require firms to integrate environmental-risk assessments into governance, investment decision-making and disclosures. They set expectations for board oversight, risk frameworks and public disclosure of climate- and nature-related exposures.

Link: https://www.mas.gov.sg/-/media/MAS/News-and-Publications/Consultation-Papers/CP13-Guidelines-on-Environmental-Risk-Management/Guidelines_on_Environmental_Risk_Management.pdf

Singapore Green Bond Standards

Co-endorsed by MAS and the National Climate Change Secretariat, these voluntary standards (launched 2017, updated 2022) provide a best-practice framework for issuers, incorporating the four Core Components of the ICMA Green Bond Principles plus additional disclosure expectations to promote market integrity. 

Link: https://www.mas.gov.sg/publications/green-finance/sggb-standards

SEBI Business Responsibility and Sustainability Reporting (BRSR) Circular (2021)

Replacing the earlier Business Responsibility Report, SEBI’s May 2021 circular mandates the top 1,000 listed entities (by market cap) to file a detailed BRSR covering governance, social and environmental performance in a standardized template. Voluntary in FY21-22, fully mandatory from FY22-23 onward.

Link: https://www.sebi.gov.in/legal/circulars/may-2021/business-responsibility-and-sustainability-reporting-by-listed-entities_50096.html

Companies Act 2013, Section 135 & CSR Rules

Requires companies meeting turnover or net-worth thresholds to spend 2% of their average net profits on defined Corporate Social Responsibility activities and to report annually on CSR policy, implementation and impact in their Board Report.

Link: https://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf (see Section 135 & CSR Rules)

RBI Guidelines on Environmental and Social Risk Management (2022)

The Reserve Bank of India issued directions for banks to establish environmental-risk management frameworks, including board oversight, risk policies, due diligence, monitoring and disclosures of climate-related exposures.

Link: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12213&Mode=0

Sustainability Report (Trial) Guidelines (SSE, SZSE & BSE, 2024)

As of 1 May 2024, Shanghai, Shenzhen and Beijing Stock Exchanges require large-cap listed issuers to publish an annual “Sustainability Report (Trial)” covering corporate governance, environmental performance, social responsibility and governance, with sector-specific disclosure items and phased-in mandatory timelines.
Link:  https://www.sse.com.cn/disclosure/listedinfo/announcement/c/20240424_624053.html

MEE Measures on Environmental Information Disclosure by Listed Companies (2021)

Issued by the Ministry of Ecology and Environment, these measures mandate that all listed companies disclose key environmental metrics—pollutant emissions, resource consumption and environmental liabilities—in a specified format, to be published annually alongside financial reports.
Link:  http://www.mee.gov.cn/gkml/hbb/bwj/202104/t20210427_837497.html

National Emissions Trading Scheme (2021)

Launched in February 2021, China’s national ETS caps CO₂ emissions from power-sector entities. Covered installations must monitor and report actual emissions, surrender allowances annually and disclose compliance status to the public.

Link: http://www.ndrc.gov.cn/xwdt/tzgg/202102/t20210224_1274510.html

SEC Climate-Related Disclosure Rule (Final Rule 33-11275, 2024)

Amends Reg S-K and S-X to require public companies to disclose climate-related risks, governance, strategy, risk management, GHG emissions (Scope 1 & 2), and target progress in registration statements and annual reports. Phased compliance begins FY 2025.

Link: https://www.sec.gov/files/rules/final/2024/33-11275.pdf

Department of Labor ESG Rule for ERISA Plans (2022)

Requires fiduciaries of pension and retirement plans to evaluate ESG factors only to the extent that they have a financial impact, and to disclose the plan’s consideration of any non-pecuniary factors in their investment policy statements and participant communications.

Link: https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/rules-and-regulations/0810-AB32-1.pdf

California SB 253: Climate Corporate Data Accountability Act (2022)

Requires large companies (≥$1 billion revenue globally) doing business in California to annually report their Scope 1, 2 and 3 GHG emissions to the California Air Resources Board, with public disclosure starting for reports filed in 2026.

Link:https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202120220SB253