The Dubai Electricity & Water Authority PJSC (DEWA) has made significant strides in compliance management, as demonstrated by its recent ISO 37301:2021 certification. This certification, awarded by Bureau Veritas, recognizes the company's commitment to adhering to all relevant laws, legislation, and requirements in its operations. This is a commendable achievement, and it positions DEWA as a leader in compliance management among local and international entities. However, despite this achievement, a closer look at the company's financial performance reveals some concerning trends. Over the past three months, DEWA's yield has been negative, indicating that the company's investments are not generating the expected returns. This trend has persisted over the past month as well, suggesting that the issue is not a temporary one. This negative yield, coupled with the company's ambitious commitment to achieving net-zero by 2050, raises questions about the company's financial viability in the long run. While DEWA's commitment to sustainability is laudable, the financial implications of this commitment cannot be overlooked. Achieving net-zero will require significant investments in renewable energy and energy efficiency technologies, which could further strain the company's financial resources. Furthermore, DEWA's governance standards have been in place since 2008, and the company has won three Global Good Governance Awards in 2022. However, these accolades have not translated into positive financial performance, as evidenced by the company's negative yield. In conclusion, while DEWA's recent ISO 37301:2021 certification is an impressive achievement, the company's negative yield and ambitious net-zero commitment raise concerns about its financial future. Investors should tread cautiously and consider these factors when making investment decisions.