The Jordan Securities Commission will launch its Environmental, Social and Governance Code on Sept. 9, 2026, moving the previously adopted framework into implementation. The code will initially apply to companies in the Amman Stock Exchange 20 Index from financial year 2027 under an “apply and explain” approach, with the first disclosures due in 2028. Other listed companies may adopt it voluntarily and could be brought into scope later by the commission’s Board of Commissioners. ASE20 companies must apply IFRS S1 and IFRS S2 and issue a standalone sustainability report alongside the annual report or within six months after the financial year-end. The code also embeds sustainability and climate considerations across board oversight, committee structures, risk management, internal controls, remuneration and stakeholder governance. Transitional relief permits first-year omissions of comparative information, climate-only reporting and Scope 3 greenhouse gas emissions, subject to the specified disclosures.
2026-09-06Jordan Securities Commission
Jordan Securities Commission plans ESG Code launch, mandatory rollout for ASE20 companies starts in financial year 2027
The Jordan Securities Commission will launch its ESG Code on Sept. 9, 2026. ASE20 companies must apply the code and IFRS S1 and IFRS S2 from financial year 2027, with their first standalone sustainability reports due in 2028. The framework also introduces governance, risk management and climate oversight requirements, with limited first-year transitional relief.