By Sumit Sundriyal - Director - ESG Advisory Services, ZeeDimension, Quality & Information Technology Consultancy.
My career into sustainability began with quality infrastructure around 16 years ago, working with the Government of India, where I spent 11 years establishing reliable ways of verifying what organizations claim to be doing.
Then in 2019, my employer sent me to Germany to attend a workshop on quality infrastructure and sustainable development. It was my first real introduction to sustainability and the role that quality infrastructure could play in helping countries and organizations achieve their sustainable development goals.
That experience triggered my interest. I went on to complete MIT’s Certified Sustainability Professional program, and in 2022, I joined ZeeDimension, a consultancy with two decades of experience in governance, risk and compliance (GRC) as well as audit analytics. My role was to develop its sustainability practice.
Today, we’re working with companies, ministries and stock exchanges across the Gulf Cooperative Council (GCC), supporting the region’s rapidly evolving Environmental, Social, and Governance (ESG) landscape.
ESG is moving from reputation to regulation
ESG adoption in the Gulf is accelerating. What was once largely a reputational exercise for companies is increasingly becoming a compliance requirement.
However, there is no single ESG roadmap for the entire region. Each country is progressing at its own pace.
The United Arab Emirates (UAE) has made a significant move towards mandatory climate governance through its Federal Decree-Law No. 11 of 2024 on the Reduction of Climate Change Effects, which came into force in May 2025. The legislation establishes a framework for greenhouse gas (GHG) emissions measurement, reporting and management across mainland and free-zone operations. With the launch of the National Measurement, Reporting and Verification (MRV) System in October 2025, the UAE is strengthening its emissions monitoring and regulatory oversight, marking a major shift towards structured and mandatory climate accountability.
Qatar, meanwhile, has moved towards sustainability-related financial disclosures through the adoption of International Financial Reporting Standards (IFRS) Scopes 1 (S1) and 2 (S2), with requirements taking effect from January 2026 for specified regulated entities, including listed companies, banks and insurance companies. This represents an important step towards integrating sustainability and climate-related risks into corporate financial reporting.
Oman introduced mandatory Global Reporting Initiative (GRI)-based sustainability reporting for listed companies in 2025, requiring disclosure against 30 ESG metrics through the Muscat Stock Exchange (MSX). Building on this foundation, Oman’s Financial Services Authority has adopted IFRS S1 and S2, with implementation scheduled from 2029 and Scope 3 disclosure requirements from 2030, signalling a gradual transition towards internationally aligned sustainability-related financial disclosures.
Saudi Arabia (KSA) is also progressively strengthening its sustainability reporting ecosystem through the Saudi Exchange (Tadawul), the Capital Market Authority (CMA) and the Saudi Organization for Chartered and Professional Accountants (SOCPA). While the Saudi Exchange’s ESG Disclosure Guidelines currently provide a voluntary reporting framework, the country’s adoption and Arabic translation of IFRS S1 and S2, together with the development of unified GCC ESG metrics, are expected to further support the standardization of sustainability disclosures across the region, enhancing transparency, comparability and accountability among businesses.
At the moment country-level approaches reflect varying levels of maturity, however the direction is clear: commitment is strong, and the pace of change is considerable.
Better data is the starting point
One of the biggest practical challenges is how companies collect, organize and verify their sustainability data.
Many organizations across the GCC continue to face challenges in establishing robust and systematic processes for measuring, monitoring and reporting their greenhouse gas emissions. Data collection often remains fragmented across departments, with organizations relying on spreadsheets and manual reporting processes rather than integrated digital emissions management systems. While national initiatives are emerging, including Oman’s Meezan emissions accounting platform, Qatar’s national GHG MRV system and Abu Dhabi’s industrial-sector MRV program, the development and adoption of integrated digital emissions management solutions across the wider corporate landscape remain at different stages of adoption readiness.
This is particularly relevant for Small and Medium Size enterprises, which often face barriers relating to technical expertise, financial resources, data availability and the complexity of emissions accounting. There is therefore a growing need for affordable, scalable and user-friendly digital MRV and carbon accounting solutions that can support organizations of different sizes in meeting evolving climate reporting requirements.
Another important distinction is the scope of emissions being measured.
Under the Greenhouse Gas Protocol, emissions are divided into three categories:
Scope 1: Direct emissions from sources owned or controlled by a company, such as fuel consumed by company-owned vehicles.
Scope 2: Indirect emissions associated with purchased electricity, heating and cooling.
Scope 3: All other indirect emissions across a company’s value chain, including activities involving suppliers and other external partners.
At present, most GCC reporting requirements focus on Scope 1 and Scope 2. Scope 3 remains considerably more challenging to calculate because it requires collecting information from sources beyond a company’s direct operational control.
This is where the problem of fragmented data becomes particularly apparent. When information is scattered across spreadsheets and different systems, creating a coherent and reliable picture of an organisation’s environmental performance becomes chaotic.
Digital platforms are becoming essential, not optional
Sustainability reporting may be required annually, but the demand for data does not arrive just once a year.
Large organizations increasingly need information from their supply chain partners, including small and medium-sized (SME) businesses. Investors want to understand how companies are managing climate-related risks and allocating capital. Regulators want reliable emissions data. Supply chain partners need evidence that their suppliers meet sustainability requirements.
Each stakeholder has different priorities, but they all need access to accurate, consistent information.
This is why I believe digital platforms are becoming essential. Companies should not have to reconstruct their sustainability data every time someone requests it. They need a system that allows them to record, monitor and retrieve information continuously, making reporting a natural outcome of everyday operations rather than a separate annual exercise.
There is a strong opportunity at the intersection of HSE and ESG
There is another reason why the Tekmon platform has considerable potential in the GCC market.
The region has an infrastructure-driven economy. Beyond oil and gas, Engineering, Procurement, and Construction (EPC) are major sectors. These industries generate substantial amounts of data related to health, safety and the environment (HSE).
Tekmon already has an established presence in HSE software, and this is particularly relevant because health, safety and environmental performance contribute significantly to the broader ESG picture.
Bringing HSE indicators and ESG reporting together in one platform can make sustainability monitoring much more practical. Rather than maintaining disconnected information, companies can capture operational data, monitor their performance and retrieve the information they need when required.
Tekmon’s software is Global Reporting Initiative (GRI)-certified and provides a framework for companies to monitor the indicators recommended by the GRI.
I see an important opportunity: connecting information that companies are already generating through their operations with the wider sustainability objectives they are expected to demonstrate.
It’s not just national requirements. I believe the next challenge will come from beyond borders.
An interesting development is that sustainability requirements are no longer coming exclusively from national regulators.
International supply chains are creating another layer of pressure. European carbon-related requirements, for example, are increasingly influencing exporters and their suppliers in the GCC and Asia.
This means that companies may need to respond to sustainability expectations imposed not only by their own governments but also by international customers and trading partners.
The implications extend well beyond large corporations. SMEs will increasingly need to demonstrate their sustainability performance to remain part of global supply chains.
For me, this is where the importance of anticipating challenges becomes clear. We need to understand how the regulatory environment is evolving, identify the problems companies will face and develop practical solutions before those problems become urgent.
My background in quality infrastructure has taught me the importance of reliable measurement, verification and accountability. Sustainability brings these principles into a much broader context.
The opportunity now is to connect them through better data, stronger processes and digital solutions that make sustainability measurable, accessible and actionable.
Director - ESG Advisory Services @ ZeeDimension
With 14 years’ experience in Quality, ESG, and Carbon Accounting, Sumit is a seasoned consultant and strategic problem-solver. He specializes in policy advocacy, capacity building, and driving measurable impact through circular design thinking.