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The End of "Optional": Why ESG Data is the New Currency for Doing Business in the Middle East
The narrative in the Middle East has shifted aggressively. Driven by massive national transformation agendas like Saudi Vision 2030 and the UAE’s Net Zero 2050 initiative—sustainability is no longer a "nice-to-have" marketing add-on. It has become a hard operational gatekeeper.
C² Team
3 days ago4 min read
𝐈𝐒𝐒𝐁 𝐑𝐞𝐥𝐞𝐚𝐬𝐞𝐬 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭𝐬 𝐭𝐨 𝐈𝐅𝐑𝐒 𝐒𝟐: 𝐊𝐞𝐲 𝐂𝐡𝐚𝐧𝐠𝐞𝐬 𝐟𝐨𝐫 𝐒𝐜𝐨𝐩𝐞 𝟑 𝐚𝐧𝐝 𝐅𝐢𝐧𝐚𝐧𝐜𝐞𝐝 𝐄𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐬
The International Sustainability Standards Board (ISSB) has finalized targeted amendments to IFRS S2 Climate-related Disclosures as of December 2025. These changes are significant for financial institutions and companies preparing for mandatory climate reporting, specifically regarding the complex "Scope 3, Category 15" disclosures.
C² Team
Jan 32 min read
Bye Buy Carbon
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