Qatar adopts ISSB reporting requirements for financial institutions

17 December 2025

The Qatar Central Bank (QBC) has adopted regulation requiring financial institutions to disclose sustainability-related information in line with the ISSB standards (IFRS S1 and IFRS S2).

Banks and insurance firms regulated by the QCB are required to report under S1 and S2 annually, starting from 1 January 2026.

The QBC said it will develop and implement a framework for assurance on sustainability information in line with international standards.

 

QBC regulatory framework