Disclosure focus
This asks an organisation to measure and disclose its greenhouse gas emissions on a regular basis, rather than as a one-off exercise. In practice, the focus is on having a repeatable process for collecting emissions data, so the organisation can report consistently over time and show how its emissions profile is changing.
The practical question is how broad the reporting boundary is. Organisations should think about whether the disclosure covers all relevant operations, entities and sites, or only selected locations such as flagship sites. The key is to be clear and consistent about what is included, so users can understand the scope of the reported emissions and compare it from period to period.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official MOCCAE source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show Art.6(1)(a)-1 sub-elements (LRA working checklist)
Use a clear emissions unit in tonnes of CO2 equivalent.
State how often the figures are measured.
Name the approach used to calculate the emissions.
Set out the business boundary covered by the figures.
Specify the reporting period the figures relate to.
Report direct greenhouse gas emissions in tonnes of CO2 equivalent.
Report energy-related indirect greenhouse gas emissions in tonnes of CO2 equivalent.
Report other indirect greenhouse gas emissions in tonnes of CO2 equivalent.
How to prepare it
1Set the reporting perimeter first: decide which entities, operations and activities sit inside the group you are reporting on, and keep that boundary consistent with the period you are covering.
2Choose the calculation approach you will use, then apply it consistently across the data set so the figures are built on one clear basis rather than mixed methods.
3Gather the source records that support each emissions figure, including the underlying activity data and any working papers used to turn those records into reported numbers.
4Prepare the required outputs for the period: the overall emissions total, the separate figures for direct, purchased-energy and value-chain emissions, plus the reporting cadence and the time window covered.
5Record any parts of the business left out, any boundary changes, and the reason for those choices so a reviewer can see how the reported numbers were assembled.
6Check the final disclosure against the official source before submission, confirming that the boundary, method, period and figures all match the underlying evidence and the source text.
Request the data
Request the emissions data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What emissions figures and supporting details do we need for the current reporting cycle, and how were they measured and grouped within our business boundary?
Use your organisation’s own terms first, then map them to the reporting labels. For example, if you say 'sites', 'assets', 'plants', 'fleet', 'utilities' or 'business units' internally, keep that language in the request and only translate it afterwards for reporting.
Weak request
Please provide the GHG disclosure inputs for the organisation, including the emissions measurement frequency, methodology, organisational boundary, reporting period, and Scope 1, Scope 2 and Scope 3 emissions.
Why it fails: This uses framework language that many operational teams do not use day to day, so it is easy to misunderstand or send back a compliance-style answer without the underlying files. It also does not point the owner to the systems, categories, or internal labels they should use when pulling the data.
Better request
Please send the latest emissions tracker for [reporting period] covering [sites/assets/business unit]. Include the total tCO2e, the split by our internal categories, how often the figures are updated, the calculation approach used, the boundary applied, the source files or system extracts, and any assumptions or gaps.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State the calculation approach used, define the reporting perimeter and period covered, and note how often the figures were measured or updated.
Context note
Explain what the emissions numbers represent for the business by linking the total to the direct, energy-related, and other indirect parts of the footprint.
Fluctuation statement
If the figures move materially, describe the main operational or data-related reasons for the change and whether the shift reflects a real change in activity or a reporting update.
Content index entry
Art.6(1)(a)-1 Regular GHG emissions measurement and disclosure — [location / page] / [notes]
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
The request goes to the wrong team or person, so the numbers are chased from a group that does not actually hold the source records.
Framework language used
People ask for the data using reporting-framework terms instead of the organisation’s own operational labels, and the recipient cannot map the request to their records.
Boundary left vague
No one pins down which sites, entities, or activities are in play, so the dataset is assembled from an unclear organisational cut-off.
Period basis mixed up
The team pulls figures from the wrong time window or uses a different timing basis from the one intended for the disclosure.
Counting basis blended
Different calculation bases are merged in one file, so like-for-like figures are no longer comparable across the dataset.
Source labels stripped
Original file names, system tags, or register labels are removed during collection, making it hard to trace each figure back to its source.
Separate populations merged
Data that should stay in separate groups is combined too early, which hides differences that need to remain visible in the working set.
Evidence details missing
The team saves the number but not the supporting metadata, so the context needed to check it later is lost.
No approval trail
The collected figures move forward without a clear sign-off record, so nobody can show who checked them before use.
Where judgement is often needed
Set the group perimeter after a buy-in or sale
If a business is acquired, sold, or newly brought into the reporting group during the period, decide from which date its emissions sit inside the group total and explain the cut-off used.
Choose one rule where country methods differ
When local data systems or country-level practices use different ways of counting the same emissions source, pick one approach for the group, apply it consistently, and note the basis for that choice.
Decide how to handle near-boundary operations
For sites, vehicles, contractors, or other activities that sit close to the group’s operating perimeter, state whether they are included or left out and explain the practical test used.
Fix the reporting window and stick to it
If the organisation’s measurement cycle does not match the reporting period exactly, disclose the period covered, how any partial months or days were treated, and whether any alignment adjustments were made.
Explain where estimates replace direct readings
Where meter data or supplier figures are missing, use a documented estimate method, identify which figures are estimated rather than directly observed, and explain the main assumptions.
State the calculation method used for each emissions stream
If different parts of the business are measured using different tools, emission factors, or calculation approaches, describe which method was used for each stream and why it was chosen.
Show how you treated mixed-location data
For operations spanning several countries or legal entities, explain whether you aggregated at site, country, or group level and how you avoided double counting or gaps across the combined dataset.
Be clear on rounding and presentation
Set a rounding rule for the reported totals and sub-totals, apply it consistently, and note if rounding causes small differences between the parts and the overall figure.
Protect personal data by grouping small counts
If detailed emissions data could reveal sensitive information about individuals or very small teams, aggregate the figures before disclosure and explain the level at which the data was combined.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We would report our greenhouse-gas position for the 12 months ended 31 December 2024, using a group boundary that includes all entities we control. Our figures are prepared monthly using the GHG Protocol approach, and the same method is applied across the year. - Total emissions: 12,500 tCO2e, made up of 1,800 tCO2e from direct operations, 3,200 tCO2e from purchased energy, and 7,500 tCO2e from the wider value chain. - Those three parts sum to the total, and the split is 14%, 26%, and 60% respectively.
Illustrates a simple annual disclosure with a monthly measurement cycle, a control-based group boundary, and a consistent breakdown across the three emissions categories.
Illustrative (synthetic) example — Retail
For the six months ended 30 June 2025, we would present our emissions using a boundary that covers the company and its controlled subsidiaries. We would update the numbers every quarter, and we would use the GHG Protocol as the basis for calculation. - Total emissions: 8,000 tCO2e, comprising 900 tCO2e from direct sources, 2,100 tCO2e from energy bought in, and 5,000 tCO2e from other value-chain sources. - The parts reconcile to the total, with shares of 11%, 26%, and 63% in that order.
Illustrates a half-year disclosure with quarterly updates, a control-based boundary, and a complete split between direct, purchased-energy, and value-chain emissions.
How companies report Art.6(1)(a)-1 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Aldar Properties
None · United Arab Emirates · 2024
Aldar Properties’ Sustainability Report 2024 provides a clear disclosure of Scope 1 emissions with a reported value on page 76. The report includes partial context on organizational boundaries related to fuel, waste, and water use on page 85, and mentions GHG emissions by source by business on page 89, though without clear numerical values for total emissions. Notably, the report lacks clear disclosures or quotable evidence for Scope 2 and Scope 3 emissions values, measurement frequency, methodology used, and the reporting period, with these datapoints marked as unclear or not found.
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered disclosure of its Scope 1 greenhouse gas emissions in tCO2e on page 121, including emissions per full-time equivalent employee. The report also details the methodology used for emissions calculation, referencing the GHG Protocol on page 31, and partially addresses measurement frequency on page 3 without providing headline values. However, the report lacks clear information on organizational boundary, reporting period, and does not disclose Scope 2 or Scope 3 emissions values.
First Abu Dhabi Bank (FAB)
None · United Arab Emirates · 2024
First Abu Dhabi Bank's ESG Report 2024 provides a covered datapoint on total emissions, reporting restated values of 25 million tCO2e for 2021 and 24 million tCO2e for 2022 on page 17. The report partially addresses measurement frequency with supporting context on page 81, though no explicit headline value is given. However, key details such as organizational boundary, reporting period, and scope 1, 2, and 3 emissions are not found, while the methodology used is unclear despite some related context on page 77.
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Scenarios to work through
A facilities team has monthly fuel and electricity data for the year, but the draft pack only shows a single annual emissions figure. The sustainability lead is unsure whether that is enough for this disclosure.
QShould the pack also show how often emissions are measured, and not just the annual total?
Reveal model answer →Hide answer ↑Yes. The disclosure should make clear the measurement cadence, so a reviewer can see whether emissions are tracked regularly rather than only summarised once at year-end. The annual figure alone does not show the timing of measurement.
Why this matters · Include the frequency of measurement, not only the emissions total.
A group report covers three subsidiaries, but the draft emissions table mixes all sites together without saying which entities or operations are included. One acquired business was left out because its data was incomplete.
QCan the preparer leave the boundary description vague while the numbers are being finalised?
Reveal model answer →Hide answer ↑No. The report needs a clear description of which parts of the business are inside the calculation, so readers understand what the figures cover and what they do not. If an acquired business is excluded, that should be reflected in the boundary description rather than hidden in the totals.
Why this matters · State the organisational boundary plainly so the figures are interpretable.
A preparer has calculated Scope 1 and Scope 2 using an internal spreadsheet, while Scope 3 was estimated from supplier spend data. The draft notes mention the spreadsheet but do not explain the overall approach used for the emissions work.
QDoes the disclosure need to identify the method used for the emissions measurement, even if different parts use different inputs?
Reveal model answer →Hide answer ↑Yes. The reader should be able to see the approach used to measure the emissions, including the basis for the calculations. If different parts of the inventory use different data sources or estimation methods, that should be described in a way that makes the overall method understandable.
Why this matters · Explain the measurement approach, including the basis used for the calculations.
A company is preparing its first climate disclosure for the 2025 financial year. The draft includes Scope 1, Scope 2 and Scope 3 totals, but the reporting period is only implied by the file name and not stated in the narrative or table.
QIs it acceptable to rely on the file name to show the reporting period?
Reveal model answer →Hide answer ↑No. The period covered should be stated in the disclosure itself so the emissions figures are clearly tied to the right timeframe. A file name is not a reliable substitute for a visible reporting period in the report.
Why this matters · Make the reporting period explicit alongside the emissions data.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
UAE
Art.6(1)(a)-1
within UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Open official source →Related & explore
Comprehensive emissions inventory → Guide ✓Emission reduction measures → Guide ✓Disclosure of activity and reduction data → Guide ✓Expected outcomes of emission reduction initiatives → Guide ✓Emissions data retention and accessibility →Submission through designated reporting systems →Show all 15 related disclosures →
FAQ
Questions this page answers
How do I use the Art.6(1)(a)-1 page to draft a first-pass climate disclosure from the workbook and example output?+−
Use the page as a drafting aid: start with the plain-language explainer, work through the step-by-step preparation section, then use the draft-output section for narrative starters, visual ideas and the content-index line. The workbook and printable Library Card are there to help you organise the information before turning it into a draft.
What data do I need to collect for Art.6(1)(a)-1 before I can complete the disclosure?+−
The page says to prepare total emissions, counting cadence, calculation method, reporting perimeter, covered period, direct emissions, purchased energy emissions and value chain emissions. It is set up to help you gather those datapoints before drafting.
How should I decide the reporting perimeter and covered period for this disclosure?+−
The page flags reporting perimeter and covered period as datapoints to prepare, so you should define them before drafting and keep them consistent across the disclosure. The step-by-step preparation section is the place to check how the page expects you to organise that information.
What does the page mean by counting cadence and calculation method for Art.6(1)(a)-1?+−
Those are listed as datapoints to prepare, so the page expects you to state how often the figures are counted and what method you used to calculate them. Use the preparation section and workbook to capture that information in a way that is clear enough for review.
Who should own the Art.6(1)(a)-1 disclosure data in practice?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can gather the emissions data, explain the method, and assemble the evidence pack. The page does not assign roles for you, but it does give a structure for coordinating them.
What evidence should I keep to make Art.6(1)(a)-1 assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness and also sets out six assurance claims to verify with claim, risk and evidence. Use those sections together so you can link each figure or statement back to supporting documents.
What are the common mistakes to avoid when preparing Art.6(1)(a)-1?+−
The page has a section on common reporting gaps and mistakes, which is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check alongside the evidence pack and assurance claims.
How do I use the six assurance claims on the page to build my evidence pack?+−
Treat the assurance claims as a checklist for what a reviewer may test, then match each claim to the relevant evidence in your pack. The page gives you both the claims and the five-item evidence pack so you can organise support before assurance.
Can I use the synthetic example disclosure on the page as a template for my own Art.6(1)(a)-1 draft?+−
Yes, as a drafting aid only: the page includes synthetic illustrative examples and a quantitative table to show how a disclosure might be presented. Keep it clearly separate from your own reported data and make sure any figures you use are your own.
How do I turn the page’s example and narrative starters into a final disclosure for Art.6(1)(a)-1?+−
Use the example disclosure to see the level of detail and the draft-output section for narrative starters, visualisation ideas and the content-index line. Then replace the synthetic material with your own data, method and perimeter information.
Is the Art.6(1)(a)-1 page useful if I am mapping data to ESRS E1 as well?+−
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data you prepare here may be reusable for that framework, but the page does not say the requirements are identical.
More questions this page can help with
Art.6(1)(a)-1 disclosure checklist for sustainability managerArt.6(1)(a)-1 emissions data points to collect before draftingArt.6(1)(a)-1 reporting perimeter and covered period guidanceArt.6(1)(a)-1 counting cadence and calculation method workbookArt.6(1)(a)-1 evidence pack for assurance readinessArt.6(1)(a)-1 common reporting mistakes to avoidArt.6(1)(a)-1 synthetic example disclosure and narrative startersArt.6(1)(a)-1 download centre workbook pdf library cardArt.6(1)(a)-1 draft output content index line exampleArt.6(1)(a)-1 assurance claims claim risk evidenceArt.6(1)(a)-1 from company reports links where topic is disclosedArt.6(1)(a)-1 ESRS E1 data reuse for climate disclosure
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