ESG Reporting in Oman
Turn complex ESG data into audit-ready sustainability reports with ESG compliance software built for industrial manufacturers.
MSX Guidelines, 30 Metrics & Oman Vision 2040
Oman’s ESG reporting landscape is shifting from voluntary sustainability disclosure to structured and mandatory ESG reporting for listed companies. MSX-listed companies now need reliable environmental, social and governance data to support annual disclosures and investor transparency.
sentra.world helps Omani manufacturers and listed companies collect ESG data, track emissions, map disclosures to MSX requirements, and build audit-ready sustainability reports.
ESG Reporting in Oman: What Has Changed?
Oman’s ESG reporting journey is linked to Muscat Stock Exchange disclosure expectations, Oman Vision 2040 and the country’s wider sustainability and net-zero ambitions.
MSX introduced ESG disclosure guidance to improve transparency and sustainability reporting among listed companies. Public companies listed on MSX were encouraged to voluntarily report in 2024 on their 2023 activities, while reporting on 2024 activities became mandatory from 2025, with the first mandatory reports required by 31 March 2025, according to published summaries of the MSX ESG disclosure requirements. (MSX)
The shift matters because ESG reporting is no longer a communication exercise. Listed companies must be able to collect, validate and disclose ESG data across environmental, social and governance metrics. As ESG Compliance in Oman become more structured, companies need clear ownership of each metric, source-level evidence, calculation methodology and review workflows. Manual reporting may work for one cycle, but it becomes difficult to scale when disclosures, assurance expectations and investor scrutiny increase.
What changes in 2026?
Verified Supplier Data Becomes Essential
Actual emissions data must be verified by an accredited third-party auditor. Without verification, importers must rely on default emission values, which are typically higher.
New EU Benchmark Values
The EU has introduced product-specific benchmark emissions values based on CN codes and production routes. If supplier data is unavailable, country-level default benchmarks apply, increasing CBAM exposure.
CBAM Costs Begin
From 1 January 2026, importers must purchase CBAM certificates covering emissions above benchmark levels.
Certificate prices are linked to the EU ETS carbon market.
CBAM Registry Becomes the Compliance Hub
The EU CBAM Registry will manage emissions of reporting and certificate purchases. While declarations become annual, companies will still track emissions quarterly for cost forecasting.
Calculate your CBAM costs
Calculate your CBAM costs
What Each Part of the Formula Means:
Embedded Emissions– The direct greenhouse gas emissions generated during the production of the exported product. These emissions are calculated according to EU CBAM methodology Â
SEFA (Specific Embedded Free Allocation)– SEFA adjusts emissions using the EU benchmark and phase-in factor, reflecting the gradual removal of free EU ETS allowances between 2026 and 2034.Â
SEFA is calculated using:Â
- Specific mass of precursor materialsÂ
- EU benchmark emissionsÂ
- CBAM phase-in factorÂ
- Cross-sectoral correction factorÂ
CBAM Certificate Price – The CBAM certificate price is linked to the EU Emissions Trading System (EU ETS) and reflects the carbon market price in the EU.Â
Importers must purchase certificates equivalent to the emissions subject to CBAM.Â
Carbon Price Already Paid – If a carbon price has already been paid in the exporting country (for example under national carbon pricing systems like India’s CCTS), it can be deducted to avoid double carbon pricing.Â
The result determines the CBAM cost per tonne of imported goods, which EU importers must pay through CBAM certificates.Â
Oman ESG Reporting at a Glance
Oman’s ESG reporting framework should be understood as part of a broader shift in the country’s capital market and sustainability landscape. For MSX-listed companies, ESG disclosure is no longer only about publishing high-level sustainability statements. It now requires structured environmental, social and governance data that can support investor transparency, annual disclosures and long-term alignment with Oman’s national sustainability priorities. The table below summarises the key frameworks, requirements and strategic drivers shaping ESG reporting in Oman.
Oman Vision 2040 includes a sustainable environment pillar and is the national reference for economic and social planning in Oman. (Oman 2040) Oman has also established a national net-zero direction, with official energy-transition materials discussing the need to reach net zero by 2050. (MEM)
Framework / Requirement | Applies To | Status | Why It Matters |
MSX ESG Disclosure Guidelines | Public companies listed on MSX | Mandatory for reporting cycles from 2025 | Creates structured annual ESG disclosure |
30 ESG Metrics | MSX-listed companies | Mandatory disclosure focus | Standardises E, S and G reporting |
Oman Vision 2040 | National economy and public/private sector strategy | Strategic national framework | Links sustainability to economic diversification |
Oman Net Zero 2050 | National decarbonisation pathway | Strategic climate commitment | Increases importance of emissions tracking |
GRI / Global Alignment | Companies seeking investor and stakeholder comparability | Voluntary / complementary | Improves international credibility |
The MSX 30 ESG Metrics
The MSX ESG framework is built around 30 ESG metrics across environmental, social and governance themes. These metrics help listed companies disclose their sustainability performance in a more structured and comparable way. Public descriptions of the MSX ESG Guidelines state that the framework sets out 30 metrics to measure a company’s impact on environmental sustainability, social responsibility and governance matters, including carbon emissions.
Environmental
Energy use, greenhouse gas emissions, water usage, waste generation, environmental fines, climate impact and resource efficiency.
Social
Employee headcount, diversity, training hours, workplace injuries, community investment, labour practices and workforce wellbeing.
Governance
Board composition, audit independence, anti-corruption policies, shareholder rights, business ethics, risk management and governance controls.
Why ESG Reporting Matters for Omani Businesses?
For Omani companies, ESG reporting is no longer just a sustainability statement.It is becoming a business requirement linked to investor transparency, regulatory readiness, export competitiveness, ESG compliance and long-term resilience.
- Investor transparency
ESG reporting helps investors assess sustainability risks, governance quality and long-term business resilience.
- Regulatory readiness
Structured ESG disclosures help MSX-listed companies stay aligned with Oman’s evolving reporting expectations.
- Export competitiveness
Large buyers and global markets increasingly expect suppliers to provide emissions and ESG data.
- Better business decisions
Tracking ESG data helps companies identify gaps in energy, emissions, water, waste, safety and governance performance.
How sentra.world Helps with ESG Reporting in Oman?
sentra.world provides ESG compliance software for manufacturing companies in Oman to manage complex sustainability data, carbon accounting, framework mapping and audit-ready disclosures.
Unlike generic ESG tools, sentra.world is built for industrial data complexity. As an automated ESG data collection platform, it connects plant-level activity data, carbon accounting, operational evidence, supplier inputs and reporting workflows into one ESG system.
Oman ESG Readiness Checklist
Use this checklist to assess whether your Oman ESG Reporting process is ready for upcoming disclosure, review and audit requirements.
- Have you mapped all 30 MSX ESG metrics?
- Have you assigned data owners for each metric?
- Are energy, water, waste and emissions data available?
- Are workforce and safety metrics traceable?
- Are governance policies and board records documented?
- Are Scope 1 and Scope 2 emissions calculated?
- Is supplier data available where required?
- Is ESG evidence stored in one place?
- Can you generate ESG KPI dashboards?
- Can your ESG report be reviewed and audited easily?
- Have you identified ESG strategy gaps and improvement priorities?
- Are you using ESG compliance software to manage ESG data?
- Is ESG data being collected through an automated ESG data collection platform?
Ready to Simplify Oman ESG Reporting?
sentra.world helps industrial manufacturers in Oman meet ESG reporting and compliance requirements through ESG compliance software.
Leading ESG Consultancy for Industrial Manufacturers
Trusted by across India, the Middle East, and Southeast Asia for ESG Reporting, Carbon Accounting, EPD Consulting, and CBAM Consultancy.
Frequently asked questions about Oman ESG Reporting
ESG reporting in Oman is moving from voluntary disclosure to structured reporting for listed companies. MSX-listed companies are expected to align with ESG disclosure requirements and improve transparency through annual ESG reporting.
MSX ESG disclosure requirements guide listed companies on reporting environmental, social and governance performance. The framework is designed to improve investor transparency, sustainability disclosure and alignment with regional and global ESG practices.
The primary focus is on companies listed on the Muscat Stock Exchange. However, private industrial companies, exporters and suppliers may also face ESG data requests from investors, lenders, customers and international buyers.
MSX-listed companies should track annual ESG disclosure requirements and reporting timelines. The first mandatory ESG disclosure cycle started after the transition from voluntary reporting, and companies now need to maintain repeatable annual ESG reporting systems.
Oman Vision 2040 supports sustainable economic development, market resilience and long-term national growth. ESG reporting helps companies align with this direction by improving transparency, sustainability performance and responsible business practices.
GRI is not the main local regulatory framework for Oman ESG reporting, but it can be used as a complementary global standard. Companies may use GRI to improve international comparability and stakeholder communication.
Omani manufacturers need ESG reporting to support investor confidence, customer requirements, supply-chain transparency, export readiness, emissions tracking and long-term sustainability performance.
ESG data management software helps companies collect plant-level data, calculate emissions, map metrics to MSX requirements, manage evidence, create ESG KPI dashboards and generate audit-ready sustainability reports.
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