Egypt FRA / EGX ESG
FRA Decrees No. 107 and No. 108 of 2021 on ESG and TCFD disclosure; EGX ESG Reporting Guidance
Topic : ESG disclosure · Level : National
Today
ESG report due from EGX firms, NBFIs >= EGP 100m; TCFD >= EGP 500m. Decision 36/2026: NBFI carbon reports. IFRS plan in draft.
Summary
Egypt's FRA requires listed companies and non-bank financial firms with capital of EGP 100m or more to publish ESG reports, and TCFD reports from EGP 500m. A phased IFRS S1/S2 roadmap is being drafted.
Who is concerned
- Turnover
- Capital or net equity >= EGP 100m (ESG report)
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- EGX-listed companies
- Non-bank financial firms
- Triggering activities
- Listed on EGX, or FRA-regulated NBFI
- Capital/equity >= EGP 500m: add TCFD report
- Extraterritorial reach
- No
non précisé
- Examples
- EGX-listed real-estate developer
- Egyptian leasing company (NBFI)
What the law requires
- File an annual ESG disclosure report (Tier 1)
- Add TCFD climate disclosures incl. Scope 1-2 (Tier 2)
- Report energy, water, waste, workforce and governance data
Penalties
No amounts in Decrees 107/108. Capital Market Law art. 63: false disclosure up to 5 years, EGP 50k-20m. NBFI licences tied to Decision 36/2026.
What this changes for a supplier in China
Chinese contractors and suppliers in Egypt's industrial zones (e.g. TEDA Suez) supply Egyptian listed firms that must report energy and emissions.
Expected evidence
- Energy and fuel consumption data
- Scope 1-2 emissions
- HSE and labour records
Tiers : Tier 1