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. | |