Environmental, Social and Governance (ESG) is no longer a reputational initiative. In Oman, it is increasingly linked to capital access, regulatory credibility and long-term value creation under Oman Vision 2040.

BDO Oman supports boards, government entities, SOEs and private sector organisations in integrating ESG into governance structures, reporting frameworks and strategic decision-making—ensuring alignment with international standards and regional expectations.

Why ESG Matters In Oman

Oman’s economic transformation agenda places emphasis on sustainable infrastructure, energy transition, diversification and transparency. As a result, organisations are facing growing expectations from regulators, lenders, investors and stakeholders to demonstrate measurable ESG performance.

For financial institutions and large corporates, ESG considerations increasingly influence risk assessments, funding conditions and board oversight responsibilities. For government-linked entities, ESG alignment supports national development objectives and institutional credibility.

Regulatory And Reporting Developments

ESG reporting expectations across the GCC are evolving rapidly. Many organisations are preparing for alignment with IFRS Sustainability Disclosure Standards (ISSB – IFRS S1 and S2), climate-related disclosures consistent with TCFD, and enhanced governance transparency.

Integrating ESG into existing financial reporting and risk frameworks requires technical clarity, reliable data structures and board-level oversight. Our teams work closely with finance, risk and audit functions to ensure ESG disclosures are consistent, defensible and aligned with broader reporting obligations.

Our ESG Advisory Capabilities

• ESG Strategy and Framework Development — designing practical ESG roadmaps aligned with Vision 2040 priorities and organisational objectives.
• ESG Reporting and Disclosure Support — preparing sustainability reports aligned with GRI, IFRS Sustainability Standards and other recognised frameworks.
• Materiality Assessment and Stakeholder Engagement — identifying priority ESG themes and aligning disclosures with stakeholder expectations.
• Governance and Risk Integration — embedding ESG considerations into board oversight, risk management and internal control structures.
• Climate Risk and Energy Transition Advisory — supporting organisations navigating decarbonisation, transition risk assessment and climate-related strategy.