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Saudi CMA ESG Disclosure Requirements

Requires listed companies in Saudi Arabia to disclose environmental, social, and governance information.

View official source document

Rules extracted

120

Obligations decomposed

5.2x

Avg obligations per rule

🇸🇦 Saudi Arabia

Jurisdiction

About this regulation

ESG disclosure requirements for companies listed on Tadawul (Saudi Exchange), issued by the Capital Market Authority (CMA) under the Corporate Governance Regulations and Listing Rules. The framework draws on the CMA's 2019 ESG Disclosure Guidelines, the Saudi Exchange (Tadawul) 2021 ESG Disclosure Guidelines, and subsequent amendments to the Listing Rules requiring sustainability reporting by listed companies. Aligned with the Saudi Green Initiative, Vision 2030 objectives, ISSB Standards (S1/S2), and the TCFD recommendations.

What AuditDSS covers

Source

Regulation

Extracted

Rules

Decomposed

120

Obligations

5.2x

Decomposition ratio

Each rule is decomposed into an average of 5.2 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 120 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in CMA ESG is scored across independent risk dimensions:

Obligation Weight

How critical within the regulatory framework

Violation Likelihood

How often breached in practice

Enforcement Evidence

Regulator enforcement history and penalties

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title: Saudi CMA ESG Disclosure Requirements
Regulatory body: Capital Market Authority of Saudi Arabia
Jurisdiction: 🇸🇦 Saudi Arabia
Document type: regulation
Effective date: January 1, 2024
Issuing authority: Capital Market Authority of Saudi Arabia
Industry: Carbon & ESG Reporting
Official source: View source document ↗

Who this applies to

listed companies on Tadawul Main Marketlisted companies on Nomu parallel marketbond issuers on Saudi Exchange

Key requirements

GHG emissions disclosure (Scope 1 & 2)
energy and water consumption reporting
workforce and Saudization metrics
board composition and governance disclosure
TCFD-aligned climate risk reporting
sustainable finance instrument disclosure

Frequently asked questions about CMA ESG

What is CMA ESG?

Who does CMA ESG apply to?

CMA ESG applies to listed companies on Tadawul Main Market, listed companies on Nomu parallel market, bond issuers on Saudi Exchange.

How many obligations does CMA ESG contain?

AuditDSS has decomposed CMA ESG into 120 atomic obligations from 23 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of CMA ESG?

The key requirements include: GHG emissions disclosure (Scope 1 & 2), energy and water consumption reporting, workforce and Saudization metrics, board composition and governance disclosure, TCFD-aligned climate risk reporting, sustainable finance instrument disclosure.

How can I assess my CMA ESG compliance?

Upload your compliance policy to AuditDSS. The platform maps your document against all 120 CMA ESG obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces CMA ESG?

CMA ESG is enforced in Saudi Arabia by Capital Market Authority of Saudi Arabia.

When did CMA ESG come into effect?

CMA ESG became effective on January 1, 2024.

What industry does CMA ESG apply to?

CMA ESG is primarily relevant to the Carbon & ESG Reporting industry. AuditDSS covers 58 regulations in this industry sector.

Build a CMA ESG compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for CMA ESG — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering CMA ESG requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine CMA ESG with other regulations into a single unified compliance pack for your business.

Build CMA ESG compliance pack

Already have a policy? Assess it against CMA ESG

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

AI maps against 120 obligations

Your document is scored against every obligation in CMA ESG. Each claim is mapped to the obligation tree and evaluated for coverage.

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.