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Sustainability Reporting
Annual ESG and sustainability reports aligned to GRI Standards, IFRS S1 and S2, the IFRS S2 / TCFD climate architecture, and Qatar regulatory requirements. Drafted in Arabic and English, structured for external assurance.
Athar
№ 001 · Doha
Doha · ESG Advisory & Reporting
Rigorous. Bilingual. Built for the scrutiny the current era demands.
Athar prepares listed companies, financial institutions, and major corporates across the GCC for sustainability disclosure requirements — from regulatory gap analysis to assurance-ready reports, in Arabic and English.
Aligned with
QFCRA · QCB · QFMA · QSE · IFRS S1/S2 · ISSB · GRI · IFRS S2 / TCFD
Athar
Assurance Grade
Doha · Est. 2026
Our Practice
Athar is a Doha-based ESG advisory and reporting firm. We help listed companies, financial institutions, and major corporates across Qatar and the GCC navigate sustainability disclosure with precision and credibility. From regulatory gap analysis to published, assurance-ready reports prepared in Arabic and English — our work is rigorous, traceable, and built for the scrutiny the current era demands.
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Qatar institutions shaping ESG disclosure
QFCRA, QCB, QFMA, and the Qatar Stock Exchange each contributes rules, frameworks, or market requirements to the country’s evolving disclosure architecture.
2026
First implementation year
QFCRA rules and the QCB framework apply to financial years beginning on or after 1 January 2026. Scope and timing remain entity-specific.
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Scopes of emissions disclosure
Scope 1, 2, and material Scope 3 inventories prepared to GHG Protocol, reconciled to IFRS S2 climate-risk architecture.
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Languages, one audit trail
Arabic and English reports drafted in parallel, structured from the first page for ISAE 3000 or ISAE 3410 assurance.
Every report we publish is aligned with the regulators, standards, sources, and assurance providers listed here. The architecture is complex — our work makes it legible, in Arabic and English, for boards and investors alike.
Our practice spans the full ESG reporting lifecycle — from framework selection and data collection to the published report and external assurance.
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Annual ESG and sustainability reports aligned to GRI Standards, IFRS S1 and S2, the IFRS S2 / TCFD climate architecture, and Qatar regulatory requirements. Drafted in Arabic and English, structured for external assurance.
02
GHG inventories across Scope 1, 2, and 3. Emissions reduction target-setting. IFRS S2 / TCFD and TNFD-aligned climate risk and opportunity assessments. Science-Based Targets (SBTi) pathway support.
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Readiness assessments and advisory for QFCRA, QCB, QSE, and GCC sustainability mandates. Gap analysis against applicable disclosure requirements, remediation roadmaps, and submission support.
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Stakeholder-led materiality processes — including ESRS-interoperable double materiality where relevant — that identify the issues most significant to your business and the frameworks your regulators follow.
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ESG governance framework design, board-level sustainability policy development, committee structuring, and executive briefings for boards, audit committees, and senior leadership.
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Structured ESG assessments for M&A transactions, capital market offerings, and investment mandates. Benchmarked against ISSB standards and applicable sector frameworks.
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Energy consumption, greenhouse gas emissions, water use, waste generation, and physical climate risk are assembled into a traceable record that withstands both internal review and third-party assurance.
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Workforce composition, Qatarisation progress, occupational health and safety, labour practices, and community investment are documented with the depth and specificity that regulators and investors now require.
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Board oversight structures, ESG policy frameworks, executive accountability, target-setting, and audit committee engagement — treated as evidence of institutional maturity, not corporate ornament.
Our frameworks
Every engagement is prepared against the standards that regulators, investors, and assurance providers will test.
ISSB-first ESG operating system
Leading teams need more than a polished PDF. They need a regulator map, source evidence, emissions logic, governance ownership, bilingual drafting, and an assurance room that survives investor, board, and auditor scrutiny.
Regulator map
QFCRA / QCB / QFMA / QSE
Disclosure baseline
IFRS S1 / S2, GRI, IFRS S2 / TCFD, ESRS interoperability
Evidence spine
Owners, files, controls, calculations
Output layer
Report, board pack, PDF, PPTX, data room
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Every claim, metric, and disclosure line should point back to a source, owner, calculation method, and review status.
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Qatar requirements, the ISSB baseline, GRI impact reporting, CDP-style environmental data, and ESRS interoperability need to live in one view.
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Executives should see gaps, approvals, risk exposure, and next actions before the reporting deadline, not after the draft is written.
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Arabic and English should be drafted from the same structured record so meaning, numbers, and commitments stay aligned.
What best-in-market requires
Always-on compliance calendar for Qatar and global frameworks
Auditable Scope 1, 2, and material Scope 3 emissions engine
Evidence portal for invoices, policies, HR, safety, governance, and risk files
Assurance workpaper export with data lineage and sign-off status
AI and data-center footprint layer for carbon, energy, water, and governance
Sector benchmark layer for banks, insurers, real estate, energy, and industrials
AI footprint methodology
Athar is extending its disclosure operating system to AI workloads: carbon intensity through SCI and ISO/IEC 21031, energy across training and inference, water through WUE and source mix, and governance mapped to ISO/IEC 42001.
Methodology in development. It is not a regulator-approved standard or assurance opinion.
01 / Carbon
SCI / ISO 21031
kgCO2e per useful AI task, with grid intensity, hardware allocation, and no offset substitution.
02 / Energy
Training + inference
kWh, power usage effectiveness, model sizing, scheduling, and provider-location assumptions.
03 / Water
WUE + source mix
Litres per kWh, potable versus reclaimed water, indirect power-sector water, and desalination exposure.
04 / Governance
ISO/IEC 42001
Model registry, risk controls, human review, evidence trail, and client approval before use.
ESG Risk Diagnostics
Screen any location for physical climate risk, score your sector's transition risk exposure, or map your stakeholder landscape — in under 60 seconds, with direct mapping to IFRS S1 and S2 disclosure requirements.
Physical Risk
Physical Climate Risk Screener
Temperature, precipitation, and heatwave projections for any location.
Run screen
Transition Risk
Transition Risk Screener
Policy, technology, market, and reputation risk scored under NGFS scenarios.
Run screen
Stakeholder Voice
Stakeholder Voice Screener
Investors, employees, regulators, community, and media — mapped to IFRS S1 and GRI 2.
Run screen
ESG Report Generator
Input your company data. Athar calculates available Scope 1, 2, and 3 screening estimates using a versioned factor registry, scores ESG readiness, and generates an unassured draft assessment mapped to relevant disclosure references. Missing data remains not collected.
Aligned with IFRS S1/S2 · GRI · IFRS S2 / TCFD · GHG Protocol · QNV 2030
We are accepting engagements for the 2025–2026 reporting cycle. All consultations begin with a complimentary scope and readiness assessment.