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Reporting

Sustainability reporting · Qatar and the GCC

Sustainability reports built to survive assurance

We prepare sustainability and ESG reports under IFRS S1 and S2, GRI and Qatar Stock Exchange guidance, with the data trail an auditor will ask for.

What it is

The short version

A sustainability report tells investors, lenders and regulators how you manage environmental, social and governance matters, and how those matters affect your business. The format is moving fast from narrative to numbers.

The ISSB standards, IFRS S1 for general sustainability disclosures and IFRS S2 for climate, now set the global baseline for investor-focused reporting. GRI remains the most used standard for impact reporting. Many GCC companies need both.

Our work covers the full cycle: choosing frameworks, mapping disclosures, building data collection, drafting, and preparing for external assurance.

Who needs it in the GCC

Who we work with

  • Listed companies on Qatar Stock Exchange and other GCC exchanges responding to investor and exchange expectations.
  • Banks and insurers in Qatar reporting under the QCB Sustainability Reporting Framework from the 2026 year.
  • Companies with EU parents or customers that must feed data into group reports.
  • First-time reporters who want a credible first report rather than a marketing document.

Why now

Qatar Central Bank adopted an ISSB-aligned framework for banks and insurers in December 2025, applying from 1 January 2026. That puts IFRS S1 and S2 into Qatar regulation for the first time. Qatar Stock Exchange has issued voluntary ESG guidance since 2016.

Reporting is moving toward the same timing and rigour as financial statements. Data captured late in the year is often unusable. The 2026 reporting year is already running.

What we deliver

Concrete outputs, not slides

Every engagement ends with files your team owns and can reuse next year.

  • Framework selection and a disclosure map against ISSB, GRI and QSE guidance
  • Gap analysis of current data, policies and controls
  • KPI definitions, data owners and a collection template
  • Drafted report, including climate disclosures under IFRS S2
  • Evidence file and audit trail for each reported number
  • Assurance readiness review before the auditor arrives

How we work

Four steps

  1. 01

    Scope

    Agree which frameworks apply, the reporting boundary and the timeline back from your publication date.

  2. 02

    Collect

    We set up data requests by owner, with definitions and evidence rules. We chase, check and reconcile.

  3. 03

    Draft

    We write the report in plain language, with numbers that tie back to source records.

  4. 04

    Assure

    We run a pre-assurance review and support your team through auditor questions.

Free tool

Scope 1-3 emissions calculator

Get a first emissions estimate for your climate disclosures.

Open the tool

FAQ

Common questions

Should we report under ISSB or GRI?

It depends on your audience. ISSB serves investors and lenders and is now the basis of QCB rules. GRI serves wider stakeholders. A single data set can serve both if it is designed that way from the start.

Is sustainability reporting mandatory in Qatar?

For banks and insurers supervised by QCB, yes, from the 2026 reporting year. For other listed companies, QSE guidance is voluntary, but investor and lender pressure is real.

Do we need external assurance?

Not always on day one. But design for it. Data built without an audit trail has to be rebuilt when assurance becomes required.

How long does a first report take?

Plan for four to six months for a first report. Later years are faster once data systems exist.

Can you write the report in Arabic as well?

We can manage a bilingual report process. Tell us at the start so layout and review time are planned in.

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