Services / Banks
BanksQCB sustainability compliance · Qatar and the GCC
QCB sustainability reporting for banks and insurers
Qatar Central Bank now requires ISSB-aligned sustainability reporting. We help banks and insurers build the data, governance and disclosures to meet it.
What it is
The short version
On 4 December 2025, Qatar Central Bank issued a Sustainability Reporting Framework for banks and insurance companies. It is aligned to the ISSB standards, IFRS S1 and IFRS S2, and applies from 1 January 2026.
This means sustainability and climate disclosures now sit within prudential supervision in Qatar. Institutions must explain how sustainability and climate risks are governed, how they affect strategy, how they are managed, and what metrics and targets are used.
For a bank, the hardest parts are usually the metrics. Climate disclosures under IFRS S2 expect financed emissions for lending and investment portfolios, which depend on data from clients who may never have measured their emissions.
Who needs it in the GCC
Who we work with
- Commercial and Islamic banks licensed by QCB.
- Insurance and takaful companies supervised by QCB.
- Finance companies and other QCB-regulated entities that expect similar requirements.
- Large corporate borrowers of Qatari banks, who will be asked for emissions data.
Why now
The first reporting year began on 1 January 2026. Disclosures for that year depend on data that should already be flowing. Separately, QCB published a Sustainable Finance Framework in 2025. It makes external verification mandatory for sustainability-linked credit and calls for a certified external auditor review of proceeds allocation.
Institutions that issue green or sustainability-linked products, or plan to, need both frameworks working together.
What we deliver
Concrete outputs, not slides
Every engagement ends with files your team owns and can reuse next year.
- Gap assessment against the QCB framework and IFRS S1 and S2
- Board and management governance updates, including committee mandates
- Climate risk integration into the risk appetite and ICAAP narrative
- Financed emissions method using the PCAF standard, with data quality scoring
- Client data request templates for corporate borrowers
- Draft disclosures and a readiness review before publication
How we work
Four steps
- 01
Assess
We map current disclosures, policies and data against every requirement and rank the gaps by effort and risk.
- 02
Design
We set governance, define metrics and choose data sources, including proxies where client data is missing.
- 03
Build
We calculate financed emissions, run portfolio analysis and draft the disclosures with your teams.
- 04
Review
A pre-publication review against the framework and a plan to improve data quality year on year.
Free tool
QCB readiness checklist
Score your institution against the framework in ten minutes.
FAQ
Common questions
When does the QCB Sustainability Reporting Framework apply?
It applies from 1 January 2026. It was issued on 4 December 2025 and covers banks and insurance companies.
Is it the same as ISSB?
It is aligned to the ISSB standards, IFRS S1 and IFRS S2. Read the QCB framework itself for any local requirements and transition reliefs.
How do we calculate financed emissions without client data?
The PCAF standard allows estimates based on sector averages and financial data, with a data quality score. You start with estimates and replace them with reported data over time.
What is the link to the Sustainable Finance Framework?
The QCB Sustainable Finance Framework 2025 covers how institutions label and manage sustainable finance, including a requirement for external review. Reporting and product labelling should rest on the same data.
Can you provide the external review?
We help you prepare for it. To keep independence clear, we do not review frameworks we helped design.
Sectors we serve with this
Tell us your deadline
Send us the report date, the lender request or the project brief. We reply within one working day with what applies and what it takes.
Contact us