Kuwait / Listing rule
Boursa Kuwait ESG
Kuwait CMA Circular No. 4/2025 on ESG disclosure; Boursa Kuwait ESG Disclosure Guide (2026)
In force2025Modified
Topic : ESG disclosure · Level : Stock exchange
Today
Mandatory for Premier Market from FY2025; first reports due by end Q2 2026. Main Market encouraged only.
Summary
Kuwait's CMA made ESG reporting mandatory for Premier Market companies from FY2025. First reports were due by end June 2026 using Boursa Kuwait's 26-metric guide.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- Listing on Boursa Kuwait Premier Market
- Extraterritorial reach
- No
non précisé
- Examples
- Premier Market bank
- Kuwaiti logistics or telecom group
What the law requires
- Publish ESG report on Boursa Kuwait site and notify CMA
- Report recommended 26 metrics (10 E, 10 S, 6 G) or explain omissions
- Use a recognised standard (GRI, ISSB recommended)
Penalties
No sanctions in Circular 4/2025 summaries or the Boursa 2026 guide (advisory); general CMA disciplinary powers under Law 7/2010 apply.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Premier Market groups in logistics, construction and retail start asking suppliers for energy and emissions data to fill E metrics.
Expected evidence
- Energy and Scope 1-2 data
- Waste and water data of plant
- Supplier ESG self-assessment
Tiers : Tier 1
Net Zero Pulse