Doha, Qatar, Wednesday, 7 October 2026
The Qatar Financial Centre Regulatory Authority (“QFCRA”) today issued a Consultation Paper on proposed amendments to the General Rules 2005 (“GENE”) relating to sustainability assurance. The proposed amendments are set out in the General (Corporate Sustainability Reporting and Assurance) (Amendment) Rules 2026.
The proposed amendments are intended to complement the GENE (Corporate Sustainability Reporting (“CSR”)) and Minor and Technical Amendments Rules 2025, issued on 26 June 2025. The QFCRA considers that an effective Sustainability Assurance Framework (“SAF”) is necessary to enhance the credibility of the CSR framework.
The QFCRA proposes to align the SAF with the framework applicable to financial auditors. This approach is intended to establish a robust, independent and rigorous framework that provides a level of assurance comparable to that supporting financial reporting.
The proposed SAF would address the following key elements of sustainability assurance in the QFC:
- the requirement for firms reporting under the CSR framework to appoint a sustainability assurance provider (“SAP”);
- the eligibility criteria for appointment as a SAP;
- the appointment process for SAPs; and
- the assurance reporting requirements and applicable timelines.
It is proposed that the amended GENE Rules commence on 1 January 2027.
You are invited to submit comments on the proposals by 5 November 2026.
Please click here to access the Consultation Paper and the draft Rules.
