ESG assurance in the Middle East — what auditors expect in 2026
Reasonable vs. limited assurance, ISSB alignment, Scope 3 evidence, and how listed issuers in ADX, DFM and Tadawul are preparing sustainability disclosures.
Reasonable vs. limited assurance, ISSB alignment, Scope 3 evidence, and how listed issuers in ADX, DFM and Tadawul are preparing sustainability disclosures.
Written by MAST Research and pressure-tested on live esg engagements before publication, this report is designed to move a programme forward the same week you open it.
Every section is annotated with the decision it should unblock, the owner it should sit with, and the evidence it should leave behind — so the artefact still holds up under audit twelve months later.
- Field-tested against real Stage 1 and Stage 2 audit findings
- Mapped to the controls and cadences the ESG faculty deploy in cohort work
- Editable, credit-line optional — use it inside your organisation without attribution
- Includes evidence pointers, owner fields and a first-90-days cadence
- Heads of GRC, CISOs, DPOs and internal audit leads
- Lead Implementers and Lead Auditors preparing for cert cycles
- Consulting teams standing up client programmes
Book a demo with the faculty who wrote this.
Walk through the report with a MAST practitioner — mapped against your controls, your evidence and your next audit window.