Globally, ESG reporting is transitioning from voluntary disclosures to mandatory frameworks in a number of jurisdictions, driven by investor demand, regulatory requirements, and societal expectations. Standards such as ISSB, GRI, and TCFD are shaping how organizations measure and communicate sustainability performance. This global shift underscores that ESG is no longer a compliance exercise; it is a strategic imperative influencing capital flows and corporate reputation.
In the United Arab Emirates, sustainability is a national priority embedded within the country’s long-term development vision.Through the UAE Net Zero by 2050 strategic initiative, the nation is enhancing energy efficiency, expanding renewable energy, adopting sustainable transportation and green building practices, and implementing nature-based solutions and carbon capture technologies.
This inaugural edition of KPMG UAE’s sustainability outlook highlights key reporting and assurance trends to guide your ESG journey. This publication is intended to support boards, executives, investors, and other stakeholders as they navigate the next phase of sustainability reporting and assurance in the United Arab Emirates.
