Jordan stock exchange mandates climate-related disclosures aligned with ISSB standards
The Amman Stock Exchange (ASE) has introduced its Climate-related Disclosures Regulatory Framework, requiring companies listed on the ASE20 index to comply with IFRS S1 and IFRS S2 for climate-related disclosures starting 1 January 2027.
While the mandate focuses on climate-specific information, companies are encouraged to adopt the full scope of sustainability disclosures outlined in these standards.
To ease the transition, the ASE has also released Climate-related Disclosure Guidelines. These provide practical instructions and principles for alignment with global and local best practices. The ASE’s Climate-related Disclosure Policy offers further context, detailing the rationale for the requirements, capacity-building initiatives, and plans to engage stakeholders throughout the process.
This framework reflects Jordan’s commitment to enhancing the transparency and comparability of sustainability information. By aligning with ISSB standards, the ASE aims to attract global investors who prioritise reliable and standardised sustainability data. Notably, the framework includes a voluntary period starting in 2026, giving companies time to adapt before full compliance is required in 2027.
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