Regulations · Banks and insurers

QCB Sustainability Reporting Framework

The Qatar Central Bank requires the banks and insurers it regulates to report sustainability information under the ISSB Standards, IFRS S1 and IFRS S2, from financial years starting on or after 1 January 2026.

What it is

The QCB issued its Sustainability Reporting Framework (SRF) According to ISSB Standards: For Banks and Insurance Companies 2025 on 4 December 2025.

It applies IFRS S1 (general requirements) and IFRS S2 (climate). Disclosures cover material sustainability risks and opportunities that could affect cash flows, access to finance or cost of capital.

Disclosures sit inside general purpose financial reports and go to investors, lenders and other creditors. The IFRS Foundation profile records no jurisdictional modifications to the standards.

Who it applies to

All banks and insurance companies regulated by the QCB, listed and non-listed.
Banks and insurers in the Qatar Financial Centre fall under a parallel QFCRA rule (RM/2025-1). Listed entities also face the QFMA Governance Code. All three point to the same ISSB Standards.

Key dates

4 Dec 2025	QCB issues the framework.
1 Jan 2026	First financial year in scope begins.
First report	Published with the 2026 financial statements. QCB entities may use the IFRS S1 paragraph E4 relief to publish later in year one.
Reliefs	Scope 3 disclosure relief and the relief to keep a non-GHG Protocol method are extended to two years.

What to do now

Confirm your first reporting period and whether you will use the year-one timing relief.
Run a materiality assessment that links sustainability topics to credit, underwriting and investment risk.
Build Scope 1 and 2 numbers now. Plan financed and insurance-associated emissions for when the Scope 3 relief ends.
Assign board and management ownership, and document controls over the data as you would for financial reporting.

Sources

Summary for orientation only, not legal advice. Always check the current text with the issuing authority.