Title: Circular No. (04) of 2025 to all Listed Companies in the Premier Market Regarding the Disclosure of Sustainability Reporting

As part of the role of the Capital Markets Authority (CMA) in regulating securities activities in a fair , competitive and transparent manner, and its constant endevour in market development in line with best international practices, pursuant to Article (1-17-4) of Module Twelve (Listing Rules) of the Executive  Bylaws of Law No. 7 of 2010 Regarding the Establishment of the Capital Markets Authority and Regulating Securities Activities and its Executive Bylaws, and their amendments, stipulating the following:

“Based  on  instructions  issued  by  the  Authority,  the  Exchange  shall  require  Listed Companies in one of the market segments pursuant to Article (1-8) of this Module to disclose their Sustainability reports. The Exchange’s rules shall provide details on the requirements for the Sustainability reports disclosure.”

The CMA would like to draw the attention of all companies listed on the Premier Market of the Boursa Kuwait Securities Exchange that the disclosure of the sustainability report will be mandatory for these companies starting from 2026.

Accordingly, this obligation requires companies listed on the Premier Market to prepare and disclose sustainability reports for the year 2025, provided that the date of disclosure of this report on the Boursa website does not exceed the end of the second quarter of the financial year (end of June 2026), taking into account the difference in financial periods of companies. Boursa Kuwait Securities Exchange Company shall take the necessary measures to amend its rules in accordance with this circular.

Prof. Ahmad Al-Melhem
Issued on: 12/02/2025

Copy of the Official Document