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D. Compliance ESG Disclosure Requirements

1. VASPs required to comply with a Compliance ESG Disclosure level will be required to explain their ESG strategies in the UAE [including but not limited to investment or operational strategies relating to Virtual Asset mining or staking] or otherwise provide relevant information, for the purpose of increasing transparency into a VASP’s ESG practices.
2. VARA may require VASPs to make their ESG strategies or relevant information public and/or otherwise made available to Virtual Asset market participants.