GCC Regulators Face ESG Audit Gap as Disclosure Mandates Outpace Verification Capacity

GCC countries are rapidly implementing ESG disclosure regulations, but the capacity for independent verification of these disclosures lags significantly. This creates substantial exposure for boards, as they are approving sustainability reports without adequate internal audit functions to verify the underlying data. Internal audit professionals in the GCC must urgently develop specialized ESG audit capabilities to mitigate regulatory and reputational risks, especially as international investors bring heightened scrutiny.