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UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects · 2024

Disclosure Art.6(1)(b)-2

Expected outcomes of emission reduction initiatives

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official MOCCAE source.

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Reviewed by Dr Ross Kurinko · Sustainability Reporting Trainer LRA educational guidance · Not issued or endorsed by MOCCAE

To prepare this disclosure

3datapoints↓ 5claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This asks an organisation to explain the expected results of its emissions-reduction initiatives, rather than only listing the initiatives themselves. In practice, the report should make clear what outcomes are anticipated, such as the direction and scale of emissions reduction, the time horizon, and any assumptions or dependencies that affect whether those outcomes are likely to be achieved.

The practical focus is on whether the organisation has a credible view of the impact of its actions across the parts of the business that matter, not just a few showcase sites or projects. Where relevant, the explanation should cover the organisation’s wider operations and show how the expected outcomes are being assessed consistently, so readers can understand the likely effect at group, business-unit, or site level as appropriate.

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.

Have you fixed which reduction initiatives are included, and which are left out, before you estimate the expected cut in emissions? Have you agreed the baseline you will compare against, so the percentage reduction is calculated from the same starting point throughout? Have you settled the target year for the expected outcome, so the timing is clear before any figures are drafted? Can each projected emissions reduction figure be traced back to a source document or calculation, rather than being an unsupported estimate? Have you confirmed the definitions and measurement basis your team will use for the emissions figures, so the numbers are prepared on a consistent basis?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Forecast emissions cut Capture the expected drop in greenhouse gas output, expressed in tonnes of carbon dioxide equivalent, for the stated target setting or action. Model output, project forecast, or approved target calculation showing the emissions baseline and the projected post-action level. Sustainability / climate reporting

Baseline reduction share Capture the expected reduction as a percentage of the chosen starting point, using the same baseline that underpins the emissions forecast. Target-setting worksheet, emissions model, or board-approved plan showing the baseline value and the percentage reduction calculation. Sustainability / climate reporting

Target achievement year Capture the calendar year by which the reduction is intended to be reached. Approved target statement, transition plan, or programme timetable showing the milestone year. Sustainability / climate reporting

＋ Show Art.6(1)(b)-2 sub-elements (LRA working checklist)

State the expected cut in emissions in tonnes of CO2e. Show the reduction as a percentage against the baseline. Specify the year the target is set for.

How to prepare it

1Set the boundary for the figure set first: decide which operations, sites, activities, and time period the estimate covers, so the numbers are built on one clear scope.

2Define the baseline and the comparison method before calculating anything, so the reduction percentage is measured against the same reference point throughout.

3Gather the supporting records that justify the estimate, including calculation files, source data, assumptions, and any internal approvals used to reach the result.

4Prepare the reported outputs in the required form: the expected emissions cut in tCO2e, the reduction rate against the baseline in percent, and the intended target year.

5Record any exclusions, adjustments, or changes to the method, scope, or assumptions, so a reviewer can see what was left out and why the figures may differ from earlier versions.

6Check the completed disclosure against the official source material before filing, to confirm the scope, figures, and narrative still match the underlying evidence and current requirement.

Request the data

Request emissions-reduction forecast data from Operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

What are the expected emissions savings, the comparison against the starting point, and the target year for each emissions-reduction initiative we plan to report?

Use your organisation’s own names for projects, programmes, sites, and reporting packs first, then map them to the disclosure wording when you prepare the report. This is a training template only; adapt it to your internal language and check the source text before sign-off.

Weak request

Please provide the data for expected outcomes of emission reduction initiatives, including projected emissions reduction, reduction versus baseline, and target year.

Why it fails: This uses framework language that may not match how the owner tracks the work, so it is easy to misunderstand, miss the right file, or return figures without the baseline and method needed to interpret them.

Better request

Please send the latest forecast for [initiative / programme name] from your project tracker or decarbonisation plan. For each item, include the expected tCO2e saving, the percentage change against the baseline you are using, the target year, the baseline reference, and the source file or system. Use your normal internal names; we will map them in the report draft.

Formal email template

Subject: Data request for emissions-reduction forecast inputs

Hello [name/team],

Please could you share the latest forecast pack for [initiative / programme name] so we can prepare the sustainability reporting draft.

For each relevant initiative, please include:
- the expected emissions saving in tCO2e;
- the percentage change versus the baseline you are using;
- the target year for delivery;
- the baseline reference and calculation basis;
- the source file or system used;
- the person who prepared or approved the figures.

Please use your normal internal project names and working terms. We will map them to the reporting disclosure during drafting.

If helpful, you can return the information in the table below or in your own format with the same fields.

Many thanks,
[preparer name]
[team]
[contact details]

Short Teams / Slack version

Hi [name/team] — could you send the latest forecast for [initiative / programme name]? We need the expected tCO2e saving, % change vs baseline, target year, baseline reference, and source file/system. Please use your usual internal terms; we’ll map them for the draft. Thanks.

Industry examples

Manufacturing

Context. A plant team tracks energy-efficiency upgrades in a capital project log.

Adapted request. Please share the latest figures from the plant project log for each upgrade we plan to report. Include the forecast tCO2e saving, the % change against the baseline used by the plant team, the delivery year, the baseline reference, and the calculation file.

Example response. Project: compressed-air leak reduction; Expected saving: 1,250 tCO2e; Reduction versus baseline: 8.4%; Target year: 2027; Baseline: FY2024 plant emissions pack; Method: engineering estimate; Source: Capex tracker v3.

Retail / Logistics

Context. A logistics team maintains a decarbonisation roadmap for fleet and warehouse changes.

Adapted request. Please send the latest roadmap extract for fleet and warehouse initiatives. For each item, include the forecast emissions saving in tCO2e, the % reduction against the baseline in the roadmap, the target year, and the source workbook or planning tool.

Example response. Initiative: route optimisation rollout; Expected saving: 620 tCO2e; Reduction versus baseline: 5.1%; Target year: 2026; Baseline: approved logistics baseline pack; Method: route model; Source: roadmap workbook.

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 how the projected cut was calculated, what starting point was used for comparison, and how the target year was selected, using the same basis consistently across the disclosure.

Context note

Explain what the figures mean in practical terms: the expected emissions cut in tonnes, how large that is relative to the starting level, and when the organisation expects that change to be reached.

Fluctuation statement

If the numbers move from one reporting period to the next, briefly note whether the change reflects a revised estimate, a different starting point, or a shift in the planned timing.

Content index entry

Art.6(1)(b)-2 Expected outcomes of emission reduction initiatives — [location / page] / [notes]

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Preparation tools & forms

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01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

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Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

We calculated the coverage figure using a documented method, and we can show how the underlying activity data were selected, grouped and converted into the reported number.The assurer will test whether the coverage figure is based on a clear and repeatable method, whether the right data were included, and whether any exclusions or adjustments could materially change the result.['Method note or calculation workbook showing the steps used to derive the figure', 'Source data extracts and the list of included and excluded records', 'Review notes explaining any judgement calls, estimates or conversions used in the calculation']

We prepared the expected reduction result from a defined baseline and a stated future point in time, with the calculation trail retained so the reported outcome can be traced back to its inputs.The assurer will probe whether the baseline was chosen consistently, whether the future date is supported, and whether the projected outcome is internally consistent with the inputs used.['Baseline definition and supporting assumptions file', 'Calculation model linking the baseline, future point and projected outcome', 'Approval record showing the final figures were checked before publication']

We expressed the reduction outcome as a percentage against the baseline, and we kept the working papers that show how the percentage was derived from the underlying numbers.The assurer will check whether the percentage has been calculated correctly, whether the denominator is the agreed baseline, and whether rounding or presentation choices could misstate the result.['Working paper showing the percentage formula and arithmetic', 'Source figures used in the percentage calculation', 'Evidence of review of rounding, units and presentation before release']

We used a target year that was agreed in advance and matched it to the same planning assumptions used in the rest of the submission.The assurer will test whether the target year is supported by the planning basis, whether it is applied consistently across the disclosure, and whether it has been changed without explanation.['Planning or strategy document showing the agreed target year', 'Version history or change log for the disclosed figure set', 'Internal sign-off confirming the year used in the report']

We checked the final numbers against the source files before publication, and we kept evidence of the review so the reported figures can be re-performed.The assurer will look for evidence that the final disclosure was independently checked, that the numbers tie back to source records, and that any errors found were corrected before issue.['Pre-publication review checklist or sign-off sheet', 'Reconciliation between source records and the disclosed figures', 'Evidence of corrections, if any, and confirmation of the final approved version']

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.

Common gaps

Mistakes to avoid when collecting the data

Wrong owner

The request goes to a sustainability contact in framework language instead of the business team that actually tracks the initiative’s forecast, so the numbers never come from the people who hold the working records.

No boundary set

The team starts collecting figures without agreeing which sites, activities, or projects sit inside the count, so later inputs cannot be compared on the same basis.

Wrong time basis

Someone pulls a calendar-year estimate when the initiative is tracked on a different planning cycle, so the figure no longer matches the period used by the organisation.

Mixed counting basis

One file combines forecast tonnes, percentage change, and target timing without keeping each measure separate, which makes the data impossible to use cleanly for the three fields.

Source labels lost

The original spreadsheet names, version tags, or system labels are stripped out during consolidation, so nobody can trace each number back to its starting record.

Separate groups merged

Forecasts for different initiatives or operating units are rolled into one total even though they should stay apart, which hides which action drives which outcome.

Evidence details missing

The collector saves the headline number but not the supporting file name, date, owner, or calculation note, so the figure cannot be checked later.

No sign-off trail

Draft values move forward without a named reviewer or approval record, so there is no clear trail showing who checked the data before it was used.

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Where judgement is often needed

Set the boundary after a buy-in or sale

If a business unit is added or removed, state whether the projection is rebuilt on the new group of operations or kept on the earlier footprint, and explain the cut-off date used.

Choose one country rule where local definitions differ

Where the same activity is described differently across countries, pick one consistent operational definition for the projection, note the countries affected, and explain any conversion or mapping used.

Decide how to handle sites or teams at the edge of scope

For assets, sites, or staff that sit partly inside and partly outside the initiative, explain the inclusion rule used and whether any partial share, exclusion, or proxy was applied.

Fix the timing basis for the forecast

State whether the outcome is measured from the initiative start, from the reporting date, or from another agreed point, and keep that timing basis consistent across the figures.

Separate modelled figures from observed results

If the outcome is not yet fully measured, disclose which numbers come from estimates, which come from actual readings, and the method used to bridge the gap.

Explain any rounding that changes the totals

If rounding affects the reported tonnes, percentages, or year labels, show the unrounded working internally and explain the rounding rule used in the published figure.

Aggregate enough to protect personal or sensitive data

Where detailed site, team, or customer data cannot be shown safely, combine it to a level that avoids disclosure risk and explain the aggregation level chosen.

State how the baseline was fixed for the comparison

If the starting point for the comparison was revised, explain why it changed, what period now anchors the comparison, and whether the same basis is used for all initiatives.

Handle mixed-method portfolios consistently

When one initiative uses measured savings and another uses forecast savings, explain the common basis used to combine them so the reported outcome is not overstated or double counted.

＋ Show 6 more− Show fewer

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Power generation

We set a 2030 emissions-cut target for our operations and expect to lower annual emissions by **1,200 tCO2e** from a **3,000 tCO2e** baseline, which is a **40%** reduction. - Target year: **2030** - Expected cut: **1,200 tCO2e** - Reduction against the starting point: **40%**

This is a made-up example showing how a company might describe a future emissions-reduction target in plain language, with a baseline, a target year and the expected reduction stated consistently.

Illustrative (synthetic) example — Food manufacturing

Our group plans to reach its 2035 climate milestone by cutting annual emissions by **450 tCO2e** from a **1,500 tCO2e** reference level, equal to a **30%** reduction. - Target year: **2035** - Expected cut: **450 tCO2e** - Reduction against the starting point: **30%**

This is a second fictional example for a different sector, using internally consistent figures to show the same disclosure in a different wording and time horizon.

Company reportsReal published reports

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How companies report Art.6(1)(b)-2 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

First Abu Dhabi Bank (FAB)

None · United Arab Emirates · 2024

Open report →

First Abu Dhabi Bank's ESG Report 2024 provides a clear figure on emissions reduction, noting an 8% decrease in emissions in 2024 relative to 2023 and a 14% decrease compared to their 2019 baseline (p.20). The report includes data on Scope 1, 2, and 3 emissions, with specific figures and restatements detailed on pages 19, 20, 61, and 79. However, the report does not provide information on projected emissions reductions or specify a target year for these reductions.

TAQA (Abu Dhabi National Energy Company)

None · United Arab Emirates · 2024

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TAQA’s 2024 Integrated Report provides data on Scope 1 and 2 greenhouse gas emissions, noting a 17% reduction in tCO2e and a 4% reduction in venting emissions compared to 2023 (p.99). The report includes references to emissions intensity and total GHG emissions per revenue, as well as a historical figure for direct Scope 1 emissions from 2016 (p.277, p.290). However, it does not clearly disclose projected emissions reductions, reduction targets versus baseline, or a definitive target year for emissions reduction, with only unclear contextual references to 2030 capacity goals (p.10).

Abu Dhabi Commercial Bank (ADCB)

None · United Arab Emirates · 2024

Open report →

Abu Dhabi Commercial Bank’s 2024 ESG Report provides data on emissions intensity per full-time employee, showing figures such as 2.76 tCO2e/FTE (p.121), and references estimated emissions savings against a 2019 electricity consumption baseline for office buildings (p.51). The report also mentions a commitment to reducing greenhouse gas emissions by 2035 compared to a 2019 baseline (p.6), though the specific target year for emissions reduction is unclear (p.128). Notably, there is no clear disclosure of projected emissions reductions in absolute terms or reduction versus baseline figures.

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Scenarios to work through

A facilities team has approved a retrofit programme for three warehouses. The draft note says the work should cut annual emissions by 1,200 tCO2e, which is 15% below the chosen baseline, with the main delivery date set for 2028.

QShould the preparer record all three items together, and are the figures tied to the same baseline and delivery year?

Reveal model answer →Hide answer ↑

Yes. The entry should bring together the estimated emissions cut, the percentage drop against the same starting point, and the year the result is expected. The numbers need to be internally consistent, so 1,200 tCO2e and 15% should relate to the same baseline and the same 2028 outcome.

Why this matters · Keep the expected emissions change, the percentage comparison, and the timing aligned to one coherent initiative.

A project manager wants to report a solar upgrade that is still at concept stage. The team has a rough estimate of 900 tCO2e avoided, but the baseline used for the calculation has not been documented and the expected completion year is still being debated.

QCan the preparer include this initiative now, or should the information wait until the baseline and timing are properly supported?

Reveal model answer →Hide answer ↑

It should wait. The preparer needs a defensible estimate of the emissions reduction, a clear comparison point, and a stated year for when the outcome is expected. Without the baseline and target year being settled, the figure is not ready for disclosure.

Why this matters · Do not publish a projected reduction unless the comparison basis and expected timing are clear and supportable.

An operations team has two efficiency projects. One is expected to save 500 tCO2e by 2027, and the other 300 tCO2e by 2027; together they are presented as 800 tCO2e and 10% below the baseline.

QWhen combining separate initiatives, what should the preparer check before using the total and the percentage?

Reveal model answer →Hide answer ↑

The preparer should check that the combined total is not double-counted and that the percentage is calculated from the same baseline used for both projects. If the two projects genuinely add up to 800 tCO2e, then the 10% figure must match that same baseline and the 2027 timing.

Why this matters · When grouping initiatives, make sure the total is additive and the percentage is based on the same reference point.

A sustainability analyst has a draft table showing a 20% reduction versus baseline and a target year of 2030, but the emissions cut is left blank because the team says the percentage is enough for readers to understand the plan.

QIs the percentage alone sufficient, or does the preparer also need the projected emissions reduction in tonnes?

Reveal model answer →Hide answer ↑

The percentage alone is not enough. The disclosure needs the estimated reduction in tCO2e, the percentage change against the baseline, and the expected year together. Leaving out the tonnes means the outcome is incomplete.

Why this matters · Report both the absolute emissions reduction and the percentage change, plus the expected year.

Framework references

Related framework references

How this disclosure maps across the major reporting frameworks.

UAE

Art.6(1)(b)-2

within UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects

Open official source →

Primary

Related & explore

Regular GHG emissions measurement and disclosure → Guide ✓Comprehensive emissions inventory → Guide ✓Emission reduction measures → Guide ✓Disclosure of activity and reduction data → Guide ✓Emissions data retention and accessibility →Submission through designated reporting systems →Show all 15 related disclosures →

More in UAE Federal Decree-Law 11/2024 →Browse full catalogue →Disclosure Library home →Search all disclosures →

Go deeper · Art.6(1)(b)-2

Learn to prepare this disclosure end-to-end

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the UAE Climate Law course →

FAQ

Questions this page answers

For Art.6(1)(b)-2, what data do I need to prepare before I start drafting the disclosure?+−

The page says to prepare three datapoints: forecast emissions cut, baseline reduction share, and target achievement year. Use those as the starting point before you draft the narrative or populate the workbook.

How do I use the step-by-step 'how to prepare' section for Art.6(1)(b)-2?+−

Use it as a practical sequence for getting the disclosure ready, rather than as a legal test. It is there to help you organise the data, ownership, and evidence before you write the draft.

What should I include in the evidence pack for Art.6(1)(b)-2 assurance readiness?+−

The page includes an evidence pack with five items to support assurance readiness. Build it around the claim, the underlying data, and the supporting records so a reviewer can trace the numbers back to source.

What are the five assurance claims I need to verify for Art.6(1)(b)-2?+−

The page says there are five assurance claims to check, each with a claim, risk, and evidence angle. Use those prompts to test whether the disclosure is supported and whether anything is missing before sign-off.

What are the common reporting gaps or mistakes on the Art.6(1)(b)-2 page?+−

The page lists common gaps and mistakes to help you spot weak points before you finalise the disclosure. Use that section as a pre-submission check so the draft is internally consistent and evidence-backed.

How do I turn the Art.6(1)(b)-2 data into a draft disclosure?+−

The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those to turn the prepared datapoints into a readable draft rather than starting from a blank page.

How should I use the Prep & Assurance workbook for Art.6(1)(b)-2?+−

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the datapoints, and assemble the evidence needed for review.

What is the printable Library Card PDF for Art.6(1)(b)-2 used for?+−

The Download Centre also provides a printable Library Card in .pdf format. It is there as a practical reference you can keep alongside the workbook while you prepare the disclosure.

Can I use the synthetic example disclosure on the Art.6(1)(b)-2 page as a template?+−

Yes, but only as a synthetic illustration. The page’s example is there to show how the disclosure can look in practice, including a quantitative table, so you can model your own draft without copying it.

How do I use the 'From company reports' table for Art.6(1)(b)-2?+−

The table links to real published reports where the topic is disclosed. Use it to see how others present the topic in practice, while still building your own disclosure from your own data and evidence.

Is the ESRS E1 (Climate Change) reference on the Art.6(1)(b)-2 page enough to reuse my data for another framework?+−

The page says ESRS E1 (Climate Change) is the closest correspondence, so the data may be reusable across workstreams. That does not mean the requirements are identical, so check the other framework separately before reusing anything.

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	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

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Expected outcomes of emission reduction initiatives

Key datapoints to prepare

How to prepare it

Request emissions-reduction forecast data from Operations

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Evidence pack to prepare

Common reporting gaps

Mistakes to avoid when collecting the data

Where judgement is often needed

Illustrative examples

How companies report Art.6(1)(b)-2 in practice

Scenarios to work through

Related framework references

Questions this page answers

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