As Environmental, Social and Governance ("ESG") continues to gain prominence across Saudi Arabia, companies are increasingly considering not only their regulatory position, but also how their ESG practices and disclosures respond to evolving investor, stakeholder and market expectations.

The Saudi Exchange’s ESG Disclosure Guidelines (the "Guidelines") provide an important reference point for this journey. Although voluntary, the Guidelines encourage companies to assess, measure and communicate their ESG performance in a more structured manner. Some companies are already building a track record of voluntary ESG reporting, while others are considering where and how to begin.

In our latest briefing, we explore the evolving ESG landscape in the Kingdom, key considerations for companies developing their ESG reporting approach, and practical steps businesses can take now to strengthen their ESG readiness and prepare for evolving expectations. Read our latest briefing to learn more.

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