Disclosure focus
This provision asks an organisation to report its activity data and the related reduction data for the relevant emissions or climate metric, so readers can see both the scale of the activity and the effect of any reduction measures. In practice, the emphasis is on giving a complete and comparable picture of what was measured, how much activity was covered, and what reduction outcome was reported, rather than only highlighting selected results.
The practical focus is usually on coverage across the organisation’s operations, not just a few flagship sites or best-performing locations. The reporting should make clear whether the figures relate to the whole business, a defined part of it, or only certain facilities, so users can judge how representative the data is and whether any important activities have been left out.
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)(b)-1 sub-elements (LRA working checklist)
Record the fuel and energy figures used as the basis for the calculation.
Set out the reduction actions already in place.
State the emissions cut you expect from those actions, in tonnes of CO2e.
Describe the measures you plan to introduce.
Give the expected timing for those planned measures.
How to prepare it
1Set the reporting boundary first: decide which sites, operations, and time period this disclosure will cover, so the figures and narrative are drawn from the same scope throughout.
2Agree the definitions you will use for the activity inputs and the reduction items, so everyone records fuel use, energy use, current actions, planned actions, and the expected cut in emissions in the same way.
3Gather the underlying records that support each item, such as meter reads, invoices, logs, project papers, and internal approvals, and keep them linked to the relevant measure or figure.
4Prepare the disclosure content in the required form: provide the activity data, describe the current and planned reduction actions, state the expected emissions reduction in tCO2e, and set out the timing for delivery.
5Record any exclusions, assumptions, restatements, or methodology changes, and explain why they were made so the reported information can be traced and compared over time.
6Check the draft against the official source before sign-off, confirming that the scope, definitions, evidence, figures, and narrative all match the source requirement and that nothing material has been omitted.
Request the data
Request activity and reduction data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What operational activity data, current and planned reduction actions, expected emissions savings, and timing can we evidence for the reporting period?
Use your organisation’s own terms for sites, assets, utilities, projects, and improvement actions first, then map them to the reporting fields. Keep the request in business language that your operations, facilities, energy, or sustainability teams already use, and check the source material before sign-off.
Weak request
Please provide the disclosure data for the reporting period, including activity data, reduction measures, expected emissions reduction, planned measures, and timeline.
Why it fails: It uses framework-style wording that may not match how the operational owner tracks the information, and it does not tell them which systems, sites, or internal categories to pull from. It also leaves out the practical evidence details needed to trace each figure back to a source.
Better request
Please send the operations data for [reporting period] for [sites/assets/processes]: fuel and energy usage, the actions already in place to cut use or emissions, the actions planned next, the timing for those actions, and any estimated emissions savings. Use your team’s normal labels, and add the source for each line item.
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
Explain which operational figures were gathered, how fuel and energy use were defined for this disclosure, and how the expected emissions reduction was estimated from the measures identified.
Context note
Set out what the figures show about the organisation’s present energy and fuel profile, the actions already under way, the further steps planned, and the scale of the emissions cut expected from them.
Fluctuation statement
If the numbers move from one period to the next, link the change to shifts in fuel or energy use, the introduction or removal of measures, and any timing differences in when planned actions take effect.
Content index entry
Art.6(1)(b)-1 Disclosure of activity and reduction data — [location / page] / [notes]
Download Centre
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 team asks the wrong business owner, so the figures come from someone who does not run the fuel, energy, or reduction work.
Framework language only
People ask for data using disclosure jargon instead of the organisation’s own operational terms, and the source team cannot tell what to pull.
No boundary set
The collector never fixes which sites, vehicles, or activities are in scope, so the dataset mixes covered and uncovered operations.
Wrong period basis
The request does not pin down the reporting period or cut-off date, so the numbers are taken from a different time basis than the one intended.
Mixed counting basis
One file combines different ways of counting activity or reduction data, which makes the totals impossible to compare cleanly.
Source labels lost
Original file names, meter tags, or system labels are stripped out, so the evidence trail no longer shows where each figure came from.
Separate groups merged
Data that should stay in separate buckets is rolled together, so current actions, planned actions, and expected reduction figures get blurred.
Missing evidence trail
The pack is built without the supporting metadata and sign-off record, so no one can see who checked the source or when.
Where judgement is often needed
Set the group boundary after a buy-in or sale
Use a clear cut-off for acquisitions and disposals, then explain whether the figures cover the full period, only the time in scope, or a restated base period so the activity and reduction numbers stay comparable.
Handle different country definitions with one internal rule
Where local records use different labels or calculation methods, map them to one organisation-wide approach and disclose the mapping choice so the reported activity and reduction data are built on the same basis.
Decide how to treat sites or teams near the boundary
For operations that sit close to the reporting perimeter, apply a documented inclusion rule and explain it so readers can see why a site, fleet, or business line is in or out of the figures.
Choose one timing basis and stick to it
If source systems close on different dates or run on different reporting cycles, state the date basis used for the figures and note any timing adjustments made to align activity and reduction data.
Separate measured values from estimates
When actual readings are missing, use a documented estimate method, identify which numbers are estimated, and explain the basis so users can judge the reliability of the activity and reduction data.
Explain how rounding affects the totals
If values are rounded, say the rounding rule used and make sure the rounded line items still reconcile sensibly to the total reduction figure.
Aggregate enough to protect personal or sensitive data
Where detailed operational data could expose individuals or sensitive locations, combine it to a higher level and disclose the aggregation approach so the reported figures remain usable without breaching privacy controls.
Align fuel and energy records from mixed systems
If fuel use and energy consumption come from different meters, invoices, or ERP feeds, choose one consolidation method and explain any conversions or substitutions used to produce the final activity data.
Distinguish current actions from future plans
Keep measures already under way separate from measures still being designed, and describe the timeline for each so readers can tell what is happening now and what is only planned.
State the reduction estimate basis in tonnes
For the expected emissions reduction figure, disclose the calculation approach, key assumptions, and whether the number is a forecast or a measured outcome so the tCO2e value can be understood in context.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
We have mapped the fuel and electricity we used across our main sites, and we are pairing that activity data with actions already under way to cut emissions. - In the latest year, our boilers and fleet used 18,000 MWh of gas and diesel combined, while purchased electricity totalled 12,000 MWh. - We have already started efficiency upgrades, including heat-recovery units and better controls, and we expect these steps to lower annual emissions by about 4,200 tCO2e. - Next, we plan to replace two older production lines, expand on-site solar, and complete staff training, with the main measures phased in from 2025 to 2027.
This example shows how a company can describe its energy use, what it is already doing to reduce emissions, what it expects those actions to save, and what it plans to do next, all in plain language.
Illustrative (synthetic) example — Retail and logistics
Our group has tracked the energy behind store operations and distribution, and we are linking that usage to the steps we are taking now and the work we have scheduled. - For the reporting period, our delivery vans used 9,500 litres of diesel and our warehouses consumed 6,800 MWh of electricity. - Current actions include route optimisation, LED roll-out, and refrigeration maintenance, which we estimate will reduce emissions by 1,750 tCO2e each year. - We intend to add electric vans, install rooftop solar at two depots, and tighten energy controls in stores, with delivery of these measures running from late 2024 through 2026.
This example demonstrates a narrative disclosure that covers operational energy use, current reduction steps, the expected emissions benefit, and the forward plan with timing.
How companies report Art.6(1)(b)-1 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
TAQA’s 2024 Integrated Report provides covered data on fuel consumption activity, listing specific values for fuel consumed over multiple years on page 102. However, the report lacks clear disclosures on current reduction measures and planned measures related to emissions reduction. There is some unclear context on expected emissions reduction in tCO2e on page 290, but no definitive quantified target or clear statement is presented.
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered datapoint on energy intensity, reporting electricity and fuel consumption within the organisation, with data for 2021 limited to the UAE (p.51). There is partial information on current reduction measures linked to executive management remuneration related to climate considerations, though no headline value is given (p.136). However, the report lacks clear disclosure of expected emissions reductions in tCO2e (p.7) and does not present planned measures for emissions reduction.
Aldar Properties
None · United Arab Emirates · 2024
Aldar Properties’ Sustainability Report 2024 provides detailed activity data on fuel use and energy consumption, specifically noting fuel consumption in assets such as buildings, marinas, vehicle fleets, and machinery without exclusions (p.84). The report also references emission factors and management approaches related to energy and emissions (pp.80, 106), and mentions reductions in fuel, electricity, and cooling consumption contributing to scope 1 and scope 2 emissions decreases (p.23). However, the report does not include information on current reduction measures, expected emissions reductions in tCO2e, or planned measures related to Art.6(1)(b) 1.
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Scenarios to work through
A facilities team has monthly diesel and electricity records, plus a spreadsheet showing boiler upgrades already installed. The sustainability lead also has a draft plan for LED roll-out and a simple schedule for the next 18 months.
QWhich items should be pulled together for the disclosure, and how should the team treat the numbers and actions they have at different stages of readiness?
Reveal model answer →Hide answer ↑Bring together the operating data on fuel and power use, the measures already in place, the expected cut in emissions in tonnes of CO2e, the measures still planned, and the timing for those plans. If some parts are already underway and others are only scheduled, present each one in the right place rather than blending them into a single narrative.
Why this matters · Separate what is already happening from what is only planned, and keep the activity data and reduction information linked but distinct.
A preparer has verified gas and grid-electricity figures for the year, but the emissions-reduction estimate is still being refined by the engineering team. The draft report is due before the estimate is final.
QCan the disclosure go ahead with the operational data and measures now, or should it wait until every figure is final?
Reveal model answer →Hide answer ↑The operational figures and the reduction-related narrative can be assembled now, but the emissions-reduction amount should only be included once there is a defensible estimate. If the estimate is not ready, the preparer should not invent a number; instead, they should complete the other parts and return to the reduction figure when the underlying calculation is supportable.
Why this matters · Do not fill gaps with guesswork; each data point needs evidence before it is presented.
A project team has approved a switch to lower-energy equipment, but procurement has slipped and the installation date has moved twice. The sustainability report draft currently says the change will happen 'soon' and gives no further detail.
QWhat should the preparer do about the timing and the planned action before sign-off?
Reveal model answer →Hide answer ↑Replace vague language with a clear description of the planned step and a usable timeframe. The disclosure should show what the organisation intends to do and when, so the reader can see the sequence of actions rather than a loose promise that something will happen later.
Why this matters · A plan is only useful if it is specific enough to show what will happen and when.
An operations manager wants to report only the carbon-saving projects because they look positive, leaving out the fuel and electricity figures on the basis that they are 'internal management data'. The draft also mixes current actions with future projects in one paragraph.
QShould the preparer accept that approach, or is something missing from the disclosure package?
Reveal model answer →Hide answer ↑That approach is incomplete. The disclosure needs the operating data on fuel and energy use as well as the current and planned reduction actions, the expected emissions cut in tCO2e, and the timing for the planned steps. The preparer should keep the information complete and organised so the reader can see both the baseline activity and the reduction pathway.
Why this matters · Do not report only the positive initiatives; include the underlying activity data and the full set of reduction details.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
UAE
Art.6(1)(b)-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
Regular GHG emissions measurement and disclosure → Guide ✓Comprehensive emissions inventory → Guide ✓Emission reduction measures → 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)(b)-1 page to draft the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the five datapoints listed on the page. The draft-output section also gives visualisation ideas, narrative starters and a content-index line you can adapt into a first draft.
What data do I need to collect for Art.6(1)(b)-1 before I can write the disclosure?+−
The page says to prepare five datapoints: fuel and energy activity, current reduction actions, forecast emissions cut, future reduction actions and the delivery timetable. Use those as your minimum data collection checklist before drafting.
How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?+−
Use the page’s step-by-step preparation guidance to decide what sits in scope and how you will describe the data behind each datapoint. The page does not give a fixed methodology, so the practical approach is to align your scope, assumptions and timing to the evidence you can actually support.
Who should own the Art.6(1)(b)-1 data and sign-off process?+−
The page is useful for assigning ownership because it separates the disclosure into specific datapoints and an assurance-ready evidence pack. In practice, that lets a sustainability or ESG lead coordinate with HR, operations or other data owners and then route the draft through the right reviewer.
What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, plus six assurance claims to verify. Use those together to build a file that links each claim to the supporting source material before the draft is finalised.
What are the common mistakes to avoid when reporting Art.6(1)(b)-1?+−
The page lists common reporting gaps and mistakes, so it is meant to help you spot missing data, weak support or unclear drafting before submission. A good use is to compare your draft against the page’s checklist-style guidance and close any gaps early.
How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the disclosure work and the assurance evidence. Use it alongside the page’s preparation steps, evidence pack and assurance claims so your draft and support files stay aligned.
What should I take from the printable Library Card PDF for Art.6(1)(b)-1?+−
The Download Centre also provides a printable Library Card in PDF format, which is useful as a quick reference while you gather data and draft the disclosure. It is best used as a companion to the main page rather than as a standalone source.
Can I use the synthetic example disclosure on the Art.6(1)(b)-1 page as a template?+−
Yes, but only as a synthetic illustration of how the disclosure might be structured. The page’s example is there to show the kind of narrative and quantitative presentation you could build, not to replace your own organisation’s data.
How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?+−
Use the page’s draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That makes it easier to turn your collected datapoints into a readable draft with a clear structure.
How does Art.6(1)(b)-1 relate to ESRS E1, and can I reuse the same data?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across reporting work. Treat that as a practical cross-reference, not a statement that the requirements are identical.
More questions this page can help with
Art.6(1)(b)-1 disclosure checklist: what should I have ready before I start writing?What are the five datapoints on the Art.6(1)(b)-1 page and how do I evidence them?How do I assign owners for fuel and energy activity, reduction actions and delivery timetable data?What does the Art.6(1)(b)-1 assurance pack need to show for each claim?How do I use the Art.6(1)(b)-1 workbook to track evidence and draft text?What are the most common gaps in Art.6(1)(b)-1 reporting?Can I use the Art.6(1)(b)-1 example disclosure structure for my own draft?What should a content-index line look like for Art.6(1)(b)-1?Where can I find real company report examples for Art.6(1)(b)-1?How do I make an Art.6(1)(b)-1 draft assurance-ready before review?What is the closest ESRS reference for Art.6(1)(b)-1 and what can I reuse?How do I avoid overclaiming in an Art.6(1)(b)-1 disclosure?
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