Bahrain CBB ESG
CBB Rulebook Common Volume, Module ESG; Bahrain Bourse Listing Rules and Guidelines (updated 13 Nov 2024)
Topic : ESG disclosure · Level : National
Today
Annual ESG report with 31 KPIs mandatory for listed companies and CBB licensees from FY2024; due within 6 months of year-end.
Summary
Bahrain's CBB ESG module requires listed companies and licensed financial firms to file an annual ESG report with 31 KPIs from FY2024. Bahrain Bourse requires publication within six months of year-end.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- Listed companies
- Banks and insurers
- Investment, financing firms
- Triggering activities
- Listing on Bahrain Bourse
- Holding a CBB licence
- Extraterritorial reach
- No
Foreign branches may file head-office ESG report.
- Examples
- Bahrain Bourse-listed aluminium producer
- Bahraini retail bank
What the law requires
- Submit annual ESG report to CBB with 31 KPIs (E1-10, S1-11, G1-10)
- Explain any non-disclosed KPI; avoid greenwashing
- Assign board accountability for ESG reporting
Penalties
Module ESG sets none. CBB may fine licensees under CBB Law art. 129 (Module EN, e.g. up to BD 100,000 for late filing); no ESG-specific amount.
What this changes for a supplier in China
Bahraini listed manufacturers and banks need E-KPIs incl. emissions targets; Chinese suppliers of raw materials and equipment get data requests.
Expected evidence
- Scope 1-2 emissions data
- Energy and water use
- Labour and H&S data
Tiers : Tier 1