Oman / Listing rule
MSX ESG
MSX Administrative Decision 77/2025 on ESG disclosure; FSA Decision E/7/2026 (IFRS S1/S2)
In force2025-06-01Modified
Topic : ESG disclosure · Level : Stock exchange
Today
ESG disclosure mandatory for MSX-listed SAOGs since Jun 2025. IFRS S1/S2 mandatory from 1 Jan 2029; phase-in from 2027 proposed.
Summary
Oman made ESG disclosure compulsory for MSX-listed companies in June 2025. The FSA then adopted IFRS S1/S2, fully applicable from 2029, with Scope 3 from 2030.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Financial institutions
- Triggering activities
- Public joint stock company (SAOG) on MSX
- Extraterritorial reach
- No
non précisé
- Examples
- MSX-listed cement producer
- Omani bank SAOG
What the law requires
- Publish board-approved ESG disclosure on MSX and company website
- File within Q1 (30 days, or 45 days for groups)
- Prepare IFRS S1/S2 reports from 2029, Scope 3 from 2030
Penalties
Warning or referral to FSA (AD 77/2025 Art. 7). FSA E/7/2026: warning, suspension up to 2 years, or deregistration of accountants.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Scope 3 becomes mandatory for Omani listed firms in 2030. Chinese suppliers of equipment and materials will need product and site emissions data before then.
Expected evidence
- Scope 1-2 data of supplying site
- Product carbon footprint
- Material origin data
Tiers : Tier 1
Net Zero Pulse