انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects·Disclosure Art.6(1)(b)-2

Expected outcomes of emission reduction initiatives

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ MOCCAE.

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ MOCCAE ريثما تكتمل تلك المراجعة.

المعيار

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

Disclosure Art.6(1)(b)-2 · 2024

ساري اعتبارًا من

2025-05-30

المصدر الرسمي: فتح ↗

آخر مراجعة

مواد تعليمية من LRA · لم تصدرها أو تعتمدها MOCCAE

جوهر الإفصاح

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.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ MOCCAE.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
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
+ إظهار العناصر الفرعية لـ Art.6(1)(b)-2 (قائمة عمل LRA)

كيفية إعداده

Set 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.
Define the baseline and the comparison method before calculating anything, so the reduction percentage is measured against the same reference point throughout.
Gather the supporting records that justify the estimate, including calculation files, source data, assumptions, and any internal approvals used to reach the result.
Prepare 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.
Record 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.
Check 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.

اطلب البيانات

Request emissions-reduction forecast data from Operations

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

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.

طلب ضعيف

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

لماذا يفشل: 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.

طلب أفضل

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.

نموذج بريد إلكتروني رسمي
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]
نسخة مختصرة لـ Teams / Slack
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.

أمثلة قطاعية

Manufacturing

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

الطلب المُكيَّف. 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.

مثال على الرد. 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

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

الطلب المُكيَّف. 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.

مثال على الرد. 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.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

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.

ملاحظة سياقية

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.

بيان التقلبات

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.

مُدخل في فهرس المحتوى

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

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ Art.6(1)(b)-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
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']

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

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.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe 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 setThe 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 basisSomeone 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.
+ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the boundary after a buy-in or saleIf 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 differWhere 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 scopeFor 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.
+ عرض 6 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

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.

تقارير الشركات

كيف تُفصح الشركات عن Art.6(1)(b)-2 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
First Abu Dhabi Bank (FAB)
None · United Arab Emirates · 2024
افتح التقرير ←
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
افتح التقرير ←
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
افتح التقرير ←
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.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ Art.6(1)(b)-2؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

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.

سShould the preparer record all three items together, and are the figures tied to the same baseline and delivery year?
أظهر الإجابة النموذجية ←

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.

سCan the preparer include this initiative now, or should the information wait until the baseline and timing are properly supported?
أظهر الإجابة النموذجية ←

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.

سWhen combining separate initiatives, what should the preparer check before using the total and the percentage?
أظهر الإجابة النموذجية ←

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.

سIs the percentage alone sufficient, or does the preparer also need the projected emissions reduction in tonnes?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات UAE ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

UAE

Art.6(1)(b)-2

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

افتح المصدر الرسمي ←

ذات صلة واستكشاف

المزيد في UAE Federal Decree-Law 11/2024 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For Art.6(1)(b)-2, what data do I need to prepare before I start drafting the disclosure?+
How do I use the step-by-step 'how to prepare' section for Art.6(1)(b)-2?+
What should I include in the evidence pack for Art.6(1)(b)-2 assurance readiness?+
What are the five assurance claims I need to verify for Art.6(1)(b)-2?+
What are the common reporting gaps or mistakes on the Art.6(1)(b)-2 page?+
How do I turn the Art.6(1)(b)-2 data into a draft disclosure?+
How should I use the Prep & Assurance workbook for Art.6(1)(b)-2?+
What is the printable Library Card PDF for Art.6(1)(b)-2 used for?+
Can I use the synthetic example disclosure on the Art.6(1)(b)-2 page as a template?+
How do I use the 'From company reports' table for Art.6(1)(b)-2?+
Is the ESRS E1 (Climate Change) reference on the Art.6(1)(b)-2 page enough to reuse my data for another framework?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · Art.6(1)(b)-2

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one obligation of Federal Decree-Law 11/2024. The UAE Climate Law course walks the full compliance workflow — GHG measurement, reduction plans and adaptation reporting — with exercises on your own data.

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

Explore the UAE Climate Law course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/uae-art-6-1-b-2/