​As part of the Capital Market Authority (CMA) efforts to regulate and develop the financial market and raise the level of governance by enhancing the principle of disclosure and transparency among listed companies in the financial market, the CMA has adopted and published a guide to assist in the preparation of the board's report.

The guide aims to raise awareness among listed companies within the financial market during the process of preparing their board's report; As the report is considered one of the essential and key sources of information and data for the investors.

Furthermore, this effort comes in line with the CMA's 2020 Financial leadership program, and stems from its “promoting confidence theme" that aims at raising the level of governance, transparency and disclosure in the financial market.

The CMA confirms working in accordance with its statutory functions to further develop procedures and initiatives that would enhance the compatibility of implementing regulations, policies and procedures with the disclosure methodology and investor protection through continuous development of current practices particularly in informing investors of the most important aspects related to the business of listed companies through the board's report.

You can access the guide through the following link:

Link