
Reporting 8 min read
QFMA's new Governance Code: what Qatar listed companies must report under ISSB
What the QFMA Governance Code requires from Qatar listed companies under ISSB: scope, assurance, timing, Scope 3 relief and a practical plan.

Reporting 8 min read
What the QFMA Governance Code requires from Qatar listed companies under ISSB: scope, assurance, timing, Scope 3 relief and a practical plan.
For GCC exporters of aluminium, steel and fertiliser, that makes emissions data a sales document.

Special report
Banks and insurers under the QCB. Listed companies under the QFMA Governance Code. Same standards, same clock. We map the gaps, build the data and get you to assurance.
By the numbers
1 Jan 2026QCB reporting under IFRS S1 and S2 applies from this financial year.
50 tThe EU CBAM annual threshold that decides which importers are in scope.
QAR 0.26Kahramaa top residential slab per kWh, more than double the first slab.
24Questions in our free QCB readiness checklist, scored by section.
2 yearsScope 3 relief under the QFMA ISSB rule. Use it to build the data.Sources: regulation pages and the Kahramaa guide on this site. No client figures.
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Latest thinking
ReportingWhat the QFMA Governance Code requires from Qatar listed companies under ISSB: scope, assurance, timing, Scope 3 relief and a practical plan.
BanksWhat the QCB ISSB-based framework requires from Qatar banks and insurers from 1 January 2026, the reliefs, and a practical first-year plan.
EnergyHow Kahramaa charges electricity and water in Qatar, slab by slab, with worked examples, why summer bills jump, and where to cut kWh.
Sustainable financeWhat the QCB Sustainable Finance Framework requires on external review and verification, what reviewers check, and how banks and borrowers should prepare.
ReportingThe QSE 34 ESG indicators, the QFMA Governance Code that now requires ISSB reporting, and what Qatar listed companies should disclose for 2026.
ReportingHow IFRS S1 and S2 work, what GCC companies must disclose, the transition reliefs, and a step by step plan for a first ISSB report.
CBAMHow the EU CBAM definitive period affects GCC aluminium, steel and fertiliser exporters: dates, the 50 t threshold, embedded emissions and costs.
CarbonHow Qatar companies calculate Scope 1, 2 and 3 emissions, which grid factor to use, worked examples with cited factors, and common errors.
SafetyHow a HAZOP study works under IEC 61882, who should be in the room, how to run nodes and guide words, and the failures that weaken results.
PolicyWhat QNV 2030, NDS3 and Qatar's 25 percent emissions target say, and how they become real requirements for energy, industry, construction and finance.
A Scope 1 total for the company does not answer it. The data must be at installation and product level.
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