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.7(3)(b)-3

Data for international climate reporting

Q: For Art.7(3)(b)-3, what do I need to have ready before I start drafting the disclosure?

The page says to prepare three datapoints up front: the submission file format, whether the national report is included, and the reporting period. It also has a step-by-step preparation section you can use to turn those inputs into a draft.

Q: How do I use the Art.7(3)(b)-3 step-by-step preparation section in practice?

Use it as a working guide to move from the basic datapoints into a draft disclosure. The page is designed to help you prepare the disclosure, collect the right data, and get to a usable output rather than just read the topic in theory.

Q: What evidence should I gather for Art.7(3)(b)-3 if I want to be assurance-ready?

The page includes an evidence pack with five items to support assurance readiness, plus five assurance claims to verify using a claim/risk/evidence approach. Use those together to build a file that shows what was checked, what could go wrong, and what supports the final disclosure.

Q: What are the five assurance claims on the Art.7(3)(b)-3 page and how should I use them?

The page provides five claims to verify, each paired with a risk and evidence prompt. They are there to help you test the disclosure before sign-off and to make the evidence trail clearer for reviewers.

Q: What common mistakes does the Art.7(3)(b)-3 page warn about?

It includes a list of common reporting gaps and mistakes so you can check for missing or weak inputs before drafting. Use that list as a pre-submission quality check, especially if you are coordinating between ESG, HR, finance, or another data owner.

Q: How do I use the Art.7(3)(b)-3 workbook download?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. The page positions it as a practical tool for preparing the disclosure, organising evidence, and working towards an assurance-ready draft.

Q: What is the printable Library Card PDF for Art.7(3)(b)-3 used for?

The Download Centre also provides a printable Library Card in PDF format. It is meant as a quick reference alongside the workbook and the page content when you are preparing the disclosure or checking your evidence pack.

Q: Can I use the synthetic example disclosure on the Art.7(3)(b)-3 page as a template for my own draft?

Yes, as a drafting aid only. The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be turned into a draft without treating the example as a real company report.

Q: How do I turn the Art.7(3)(b)-3 page into a draft disclosure with narrative and visuals?

The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those to shape the final wording and presentation once your data and evidence are in place.

Q: What does the Art.7(3)(b)-3 page say about using company report examples?

It has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. That is useful for seeing how others present similar information, but you still need to adapt the approach to your own data and reporting context.

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.

افتح المصدر الرسمي لـ MOCCAE قارن تقارير حقيقية ← ↗ مشاركة

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.7(3)(b)-3 · 2024

ساري اعتبارًا من

2025-05-30

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها MOCCAE

لإعداد هذا الإفصاح

3حقول للإعداد 5ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This asks an organisation to report the climate data needed for international reporting in a way that is complete and usable across the business. In practice, the emphasis is on providing information that reflects the organisation’s full footprint, rather than only selected locations or a few high-profile sites.

The practical focus is therefore on coverage and consistency: the data should be gathered across relevant operations, activities and entities so that the reported picture is not distorted by partial sampling. Where there are differences between sites or parts of the business, the organisation should make sure the reporting approach captures them in a coherent way.

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

قبل أن تبدأ

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

Have you fixed the reporting period this data will cover, so the figures line up with the right cycle? Will these figures be taken from a source you can trace and evidence, rather than from an unverified summary? Are you clear on the format you will use to hand over the data, so it matches the receiving process? Does this set of figures need to be flagged as part of the national submission, or kept outside it? Have you agreed which internal definition or calculation basis will be used, so everyone is working from the same numbers?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Submission file format	Capture the exact file type or delivery format used for the data return, so the submission can be prepared in the form the reporting process expects.	Submission template, portal instructions, or technical upload specification showing the accepted format.	Reporting operations / data management
National report inclusion	Record whether this data point is being folded into the national report or kept outside it, using a clear yes/no decision that matches the reporting pack.	Final report index, sign-off pack, or inclusion checklist showing the item is marked in or out.	Reporting lead / statutory reporting
Reporting period	Capture the reporting cycle that applies to this disclosure, so the datapoint is tied to the correct reporting window.	Reporting calendar, period schedule, or filing instructions showing the cycle to use.	Reporting lead / finance control

＋ إظهار العناصر الفرعية لـ Art.7(3)(b)-3 (قائمة عمل LRA)

كيفية إعداده

Set the reporting period first, so the figures and narrative you prepare clearly relate to the correct cycle.

Decide the submission format you will use, and make sure the information is arranged to fit that format.

Confirm whether the item is being included in the national report, and record that decision consistently in your working papers.

Gather the supporting records that back up the reported information, so each entry can be traced to evidence.

Prepare the final figures or written explanation from those records, keeping the content aligned with what you have chosen to report.

Note any exclusions, adjustments, or changes in approach, then check the completed disclosure against the official source before filing.

اطلب البيانات

Request the climate-reporting pack from Legal / Company Secretariat

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

Which reporting cycle, submission format, and national-report status should we use for this climate-reporting disclosure?

Use your organisation’s own names for the report pack, filing route, and reporting cycle first, then map them to the fields below. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.

طلب ضعيف

Please provide the disclosure wording for UAE-LAW-11-2024:Art.7(3)(b)-3 and confirm compliance.

لماذا يفشل: This asks for framework wording rather than the underlying business information. It does not tell the owner what internal records to pull, which period to cover, or what evidence fields are needed for review.

طلب أفضل

Please send the current climate-reporting pack for [period], using your team’s own labels. We need the reporting cycle name, the submission format, and whether the item was included in the national report, together with the source reference, version, and confirmer.

نموذج بريد إلكتروني رسمي

Subject: Request for climate-reporting details for [period]\n\nDear [name/team],\n\nPlease share the current details for the climate-reporting pack for [period]. We need the following for our internal disclosure record:\n- the reporting cycle name used internally\n- the format used to submit the information\n- whether this item was included in the national report\n\nPlease also include the source document or system reference, the version/date, and the internal owner who can confirm the information.\n\nThis is a possible LRA training template; please adapt it to your organisation’s own terms and check the official source before sign-off.\n\nKind regards,\n[preparer name]\n[role]

نسخة مختصرة لـ Teams / Slack

Hi [name/team] — could you send the latest climate-reporting details for [period]? We need the internal cycle name, the submission format, and whether it went into the national report, plus the source reference/version. Please use your team’s own terms if different. Thanks.

أمثلة قطاعية

Energy / Utilities

السياق. A sustainability reporting team needs the filing details from the corporate affairs or regulatory reporting owner.

الطلب المُكيَّف. Please share the latest filing details for [period] from the regulatory reporting tracker: the cycle name we use, the format used to submit the climate information, and whether this item was included in the national report. Include the tracker reference, version, and the person who confirmed it.

مثال على الرد. Cycle name: Annual regulatory cycle. Submission format: Portal upload plus PDF annex. Included in national report: Yes. Source reference: REG-CLM-2025-01. Version: v2. Confirmed by: Regulatory reporting manager.

Manufacturing

السياق. An operations-led sustainability lead needs the evidence from the compliance or EHS reporting coordinator.

الطلب المُكيَّف. Please send the climate-reporting record for [period] from your reporting log. We need the internal cycle label, the submission format used, and whether the record was folded into the national report, plus the log reference and latest approved version.

مثال على الرد. Cycle label: Year-end reporting run. Submission format: Spreadsheet upload. Included in national report: No. Source reference: EHS-CLM-LOG-44. Version: Approved v1. Confirmed by: EHS reporting coordinator.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Define each field in plain terms before drafting the disclosure: explain what counts as the submission format, how the yes/no inclusion flag is applied, and how the reporting cycle is determined from the source records.

ملاحظة سياقية

Use the figures to show how the information is organised for filing, whether each item is carried into the national report, and which reporting period each record belongs to.

بيان التقلبات

If the pattern changes across cycles, note whether the shift comes from a different submission format, a change in inclusion decisions, or a move to a new reporting period.

مُدخل في فهرس المحتوى

Art.7(3)(b)-3 Data for international climate reporting — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ Art.7(3)(b)-3 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
We can show how the figure was built from source records, including the file type or upload method used to send the data onward.	An assurer may question whether the submission route was consistent, complete, and suitable for the underlying records, or whether format changes could have altered the figures.	Submission logs, exported files, templates used, system screenshots, and any instructions or correspondence showing the chosen file type or transfer method.
We have a clear record of whether this item was folded into the wider national filing or kept separate.	An assurer may probe whether the inclusion decision was made correctly and whether the reported status matches the actual filing package.	Final filing pack, cover note, submission receipt, internal sign-off papers, and a traceable decision record showing the inclusion status.
We can point to the reporting period used for this data and explain why that cycle was selected.	An assurer may test whether the period is the right one, whether it was applied consistently, and whether any cut-off issues affected the result.	Reporting calendar, period-end instructions, source-system date filters, management review notes, and any reconciliation between source dates and the stated cycle.
We held the working papers and source evidence needed to support the disclosed information before it went out.	An assurer may ask whether the evidence trail is sufficient, retained, and traceable back to the published figure or statement.	Source documents, working papers, audit trail extracts, version history, approvals, and retention records linking the published disclosure to underlying evidence.
We carried out checks before publication to confirm the numbers, labels, and submission details were internally consistent.	An assurer may look for weak review controls, unresolved mismatches, or errors introduced during consolidation or final editing.	Review checklists, reconciliation sheets, exception logs, sign-off emails, and evidence of corrections made before release.

حزمة الأدلة المطلوب إعدادها

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

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.

The scope or boundary of the statement is left undefined.

Key terms are used inconsistently across the report.

Material changes since the previous period are not disclosed.

Assertions are made without supporting detail or a source record.

Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerChasing the policy team or sustainability lead for the data can miss the operational team that actually sends the filing and tracks the reporting cycle.

Framework languageAsking for the information in law-style terms can confuse colleagues, so they return a generic answer instead of the organisation's own filing format, cycle and yes/no status.

No boundary setIf you do not define which business units, sites or subsidiaries are in scope, different teams may collect different populations and the final dataset will not line up.

＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the reporting perimeter after a buy-in or saleIf a business unit has been added or removed during the cycle, state the cut-off date and explain whether the submission covers the full period, only the time in scope, or a restated view, so the basis is clear.

Handle country-by-country definitions with one chosen ruleWhere local reporting labels or calculation methods differ, pick one consistent approach for the submission, describe the rule used, and note any country-level exceptions that were translated into the same reporting basis.

Decide how to treat borderline operations and shared activitiesFor sites, teams, or assets that sit partly inside and partly outside the reporting boundary, explain the inclusion test used and whether partial activity was counted, excluded, or rolled up into a broader operational group.

＋ 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 — Manufacturing

We would send our annual climate file in the regulator’s required digital template, and that package would be folded into the country-level return. For this reporting year, our group would submit once, covering the 12-month period from 1 January to 31 December. - Delivery route: the prescribed electronic template - National return: yes, our submission would be included - Cycle: annual reporting

This example shows how a company might describe the filing route, whether its data feeds the national return, and the reporting rhythm, without naming the organisation.

Illustrative (synthetic) example — Financial services

Our group would provide the information through the official online submission channel, and it would be counted in the national compilation. We would report on a yearly basis, using the same 12-month cycle as our wider sustainability filing. - Delivery route: online submission channel - National return: yes, included - Cycle: yearly

This example uses a different sector and a different way of describing the same three datapoints, while staying fully synthetic and first-person.

تقارير الشركات

كيف تُفصح الشركات عن Art.7(3)(b)-3 عمليًا

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

تقارير منشورة حقيقية

DEWA (Dubai Electricity & Water Authority)

None · United Arab Emirates · 2025

افتح التقرير ←

DEWA’s 2025 Integrated Report shows full data submission for the 2025 reporting cycle, with a 100% submission rate noted on page 172. However, the report does not provide clear evidence regarding inclusion in a national report or specify the reporting cycle details elsewhere. Other relevant information, such as materiality assessments and financial disclosures, is present but unrelated to this specific disclosure.

TAQA (Abu Dhabi National Energy Company)

None · United Arab Emirates · 2024

افتح التقرير ←

TAQA’s 2024 Integrated Report includes a reported value relevant to the disclosure in Chapter 2 (Overview) as noted on page 266. The report also references governance practices and sustainability management systems, such as energy management and human rights policies, on pages 140, 290, and 291. However, there is no evidence found regarding the data submission format or the reporting cycle within the report.

First Abu Dhabi Bank (FAB)

None · United Arab Emirates · 2024

افتح التقرير ←

First Abu Dhabi Bank’s ESG Report 2024 includes references to inclusion and access, financial health and inclusion, and management of material topics related to these areas, with mentions on pages 56, 58, 66, 68, and 72. The report also provides some data on loans outstanding under programmes promoting small business inclusion (p.66). However, there is no evidence found regarding the data submission format, inclusion in a national report, or reporting cycle for the disclosure.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري

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.7(3)(b)-3؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A sustainability team is preparing a climate data pack for a ministry submission. They have the figures ready, but the file could be sent as a spreadsheet, a PDF extract, or loaded into a portal, depending on the receiving channel.

سWhat should the preparer confirm before finalising the pack?

أظهر الإجابة النموذجية ←

A group reporting team has prepared climate information for an overseas filing and is unsure whether the same dataset will also feed the country-level climate return. One draft says “for internal use only”, while another version is marked for inclusion in the national filing.

سHow should the preparer decide whether this item is treated as part of the country submission?

أظهر الإجابة النموذجية ←

A reporting manager is compiling climate data for a cross-border disclosure and has figures from two different periods: one set covers the latest calendar year, while another follows the organisation’s own financial year. The receiving authority has asked for the reporting cycle to be stated alongside the data.

سWhich period should the preparer identify, and what should they avoid doing?

أظهر الإجابة النموذجية ←

A preparer is reviewing a climate reporting file before sign-off. The file includes the figures and a note that the data will be used in an international submission, but the team has not yet documented the exact submission format or the reporting cycle in the working papers.

سWhat is the prudent next step before the file is approved?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات UAE ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

UAE

Art.7(3)(b)-3

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

Regular GHG emissions measurement and disclosure → بطاقة Comprehensive emissions inventory → بطاقة Emission reduction measures → بطاقة Disclosure of activity and reduction data → بطاقة Expected outcomes of emission reduction initiatives → بطاقة تصفّح جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For Art.7(3)(b)-3, what do I need to have ready before I start drafting the disclosure?+

How do I use the Art.7(3)(b)-3 step-by-step preparation section in practice?+

What evidence should I gather for Art.7(3)(b)-3 if I want to be assurance-ready?+

What are the five assurance claims on the Art.7(3)(b)-3 page and how should I use them?+

What common mistakes does the Art.7(3)(b)-3 page warn about?+

How do I use the Art.7(3)(b)-3 workbook download?+

What is the printable Library Card PDF for Art.7(3)(b)-3 used for?+

Can I use the synthetic example disclosure on the Art.7(3)(b)-3 page as a template for my own draft?+

How do I turn the Art.7(3)(b)-3 page into a draft disclosure with narrative and visuals?+

What does the Art.7(3)(b)-3 page say about using company report examples?+

How does the Art.7(3)(b)-3 page relate to ESRS E1, and can I reuse data across both?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

Art.7(3)(b)-3 submission file format: what should I check before I send the disclosure?Art.7(3)(b)-3 national report inclusion: how do I confirm whether the report is included?Art.7(3)(b)-3 reporting period: how do I set the period consistently for the draft?Art.7(3)(b)-3 evidence pack: what five items should I keep for audit trail purposes?Art.7(3)(b)-3 assurance claims: how do I map claim, risk and evidence in the workbook?Art.7(3)(b)-3 common gaps: what are the typical mistakes to avoid when drafting?Art.7(3)(b)-3 workbook: how do I use the .xlsx to track preparation and assurance?Art.7(3)(b)-3 library card PDF: what is the quickest way to use it in review meetings?Art.7(3)(b)-3 example disclosure: how do I adapt the synthetic table into my own numbers?Art.7(3)(b)-3 narrative starters: how do I turn the prompts into a first draft?Art.7(3)(b)-3 content-index line: what should I include in the index entry?Art.7(3)(b)-3 company reports table: how do I use the linked examples without copying them?

تعمّق أكثر · Art.7(3)(b)-3

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-7-3-b-3/

مجانًا · LRA Community

احصل على أدوات Art.7(3)(b)-3 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.

Data for international climate reporting

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the climate-reporting pack from Legal / Company Secretariat

ملاحظات تحوّل البيانات إلى إفصاح

أدوات ونماذج الإعداد

لكل ادعاء، تحقّق من الأدلة

أخطاء يجب تجنبها عند جمع البيانات

حيث يلزم غالبًا الحكم المهني

أمثلة توضيحية

كيف تُفصح الشركات عن Art.7(3)(b)-3 عمليًا

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

سيناريوهات للتمرّن

متطلبات UAE ذات الصلة والإفصاحات المرتبطة

أسئلة تجيب عنها هذه الصفحة

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

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