Disclosure focus
This disclosure asks an organisation to explain the measures it is using to reduce its greenhouse gas emissions. In practice, that means describing the actions, programmes, technologies, policies or operational changes that are intended to lower emissions, rather than only stating a high-level ambition or target. The focus is on what is actually being done, or planned in a concrete way, to reduce emissions.
The practical emphasis is on coverage and completeness: the report should make clear whether these measures apply across the whole organisation, specific business units, sites or activities, or only a limited set of operations. If the organisation is rolling out measures in stages, it should be clear where they apply now and where they do not yet apply, so readers can understand the real scope of the reduction effort.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official MOCCAE source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show Art.6(1)(a)-3 sub-elements (LRA working checklist)
State the amount of emissions cut, in tonnes of CO2 equivalent.
Show whether each initiative is not started, underway, or finished.
Identify what kind of initiative it is, such as energy saving, renewables, or carbon capture and storage.
Provide the full set of reduction initiatives.
How to prepare it
1Set the boundary for the reduction work you are reporting on, so it is clear which activities, sites, or projects are included in the figures or narrative.
2Identify each reduction initiative in plain business terms, and note the type of action taken, such as efficiency measures, clean power, or carbon capture and storage where relevant.
3Gather support for every initiative and for the reported outcome, including records that show the work was carried out and the basis for the emissions-reduction figure in tCO2e.
4Compile the disclosure content in the required form: a list of initiatives, the current implementation stage for each one, and the emissions reduced in tCO2e where a number is available.
5Record any exclusions, scope changes, or restatements so the reader can see what was left out, what changed, and why the reported information is presented that way.
6Check the final disclosure against the official source before filing, to confirm the scope, initiative descriptions, status, and figures or narrative still match the underlying evidence.
Request the data
Request the emissions-reduction activity data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What reduction actions were carried out in the reporting period, what type of action was each one, what stage is each action at, and how much emissions reduction can be attributed to it?
Use your organisation’s own names for projects, programmes, sites, assets and workstreams first, then map them to the reporting fields. Keep the request in internal operational language rather than framework wording, and check the official source before sign-off.
Weak request
Please provide the emissions reduction measures data for the disclosure, including the list of initiatives, implementation status and emissions reduced.
Why it fails: This uses framework language that many operational teams will not use day to day, so the owner may not know which tracker or project list to pull from. It also does not say which period, boundary, source system or internal naming convention to use, so the response may be incomplete or inconsistent.
Better request
Please send the current reduction-project tracker for [period] covering [sites / business unit]. For each project, include the internal project name, what kind of work it is, whether it is planned, underway or finished, the estimated tCO2e reduction, the basis for that estimate, and the file or system link that supports it.
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 the basis used to define each reduction measure, how initiative types and status labels were assigned, and how the emissions savings figure was calculated or attributed.
Context note
Set out what the reported savings mean in practice by linking them to the organisation’s emissions-cutting programme and showing how the different actions contribute to the overall result.
Fluctuation statement
If the figures move up or down, note whether that is because more measures were added, some actions progressed to a later stage, or the mix of initiative types changed.
Content index entry
Art.6(1)(a)-3 Emission reduction measures — [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 request goes to a team that only sees the project at a high level, so the person who knows the actual reduction work never confirms the figures or status.
Framework language only
The data call uses disclosure labels instead of the organisation’s own project names, and the source team cannot match the request to its records.
No boundary set
The collector never states which sites, business units, or projects belong in scope, so some reduction actions are left out while others are counted twice.
Wrong time basis
The team pulls figures from a different reporting period than the one being used for the disclosure, so the numbers do not line up with the same cut-off date.
Mixed counting basis
One source reports planned savings while another reports delivered savings, and the two are merged into one total without separating the basis used for each figure.
Source labels lost
The original file names, system tags, or project codes are stripped away during collection, making it impossible to trace each entry back to the underlying record.
Populations merged
Active measures, completed measures, and paused measures are combined into one list, even though they should be tracked separately for a clean handoff.
Evidence details missing
The collector saves the number but not the supporting date, owner, or document reference, so the figure cannot be checked later.
No sign-off trail
The draft data set moves on without a named reviewer confirming it, leaving no record of who checked the inputs before disclosure drafting starts.
Where judgement is often needed
What counts after a buy-in or sale
Set a clear cut-off for whether a project stays in the list and in the tonnes figure after a business is bought or sold, and explain the date and group boundary used.
Different country rules for the same activity
If the same initiative is described differently in different places, use one internal label for reporting and note the local source terms or conversion logic you applied.
Borderline sites and teams
Decide in advance how to treat assets, sites or staff that sit partly inside and partly outside the reporting perimeter, then disclose the rule used to include or exclude them.
Choosing the measurement basis
Where several ways exist to count the reduction, pick one basis consistently for the period, state it clearly, and explain why it best fits the initiative.
When to use estimates instead of direct readings
If some figures come from models, proxies or engineering assumptions, identify which parts are estimated, what was measured directly, and how the estimate was built.
Timing of the reduction claim
Align the reported tonnes with the point at which the saving is realised, and explain whether you used commissioning, first operation, full-year run-rate or another timing point.
Rounding and small differences
Apply one rounding rule across the dataset, keep the unrounded working papers, and note that totals may not tie exactly because of rounding.
Protecting personal or sensitive operational data
If naming a project would expose confidential or personal information, group the data at a higher level and explain the aggregation approach and any limits it creates.
Mixed initiative types in one programme
For programmes that combine several actions, decide whether to split them into separate lines or keep one combined entry, and describe the method used so the tonnes figure can be followed.
Revising earlier figures after better data arrives
If later evidence changes an earlier estimate, update the current period figure or keep the original and flag the revision approach, with a short note on what changed.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Manufacturing
*Illustrative only — synthetic example.* We set out the emissions cuts we have delivered through our decarbonisation work, and note that the programme is now partly in place and partly still being rolled out. - **Reduction delivered:** 18,400 tCO2e, made up of 11,500 tCO2e from energy-saving upgrades, 4,200 tCO2e from on-site solar, and 2,700 tCO2e from process heat electrification. - **Delivery stage and approach:** two measures are fully operating, while one is under implementation; the actions cover efficiency improvements, renewable power, and electrification, with our current list of initiatives including LED retrofits, variable-speed drives, rooftop solar arrays, and electric boilers.
Synthetic illustration only. Shows how to describe the amount of emissions cut, the current delivery stage, the broad method used, and the specific actions in plain language.
Illustrative (synthetic) example — Transport and logistics
*Illustrative only — synthetic example.* Our group reports the emissions reductions achieved from a set of climate actions, together with where each action sits in delivery. - **Reduction delivered:** 9,750 tCO2e in total, comprising 5,100 tCO2e from fleet efficiency, 2,650 tCO2e from renewable electricity, and 2,000 tCO2e from carbon capture work at one facility. - **Delivery stage and approach:** one initiative is complete, one is live, and one is still being built out; the initiative list includes route optimisation software, depot solar power, and a pilot carbon capture unit.
Synthetic illustration only. Shows a narrative way to present the total emissions cut, the implementation position, the broad solution category, and the named set of initiatives.
How companies report Art.6(1)(a)-3 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Aldar Properties
None · United Arab Emirates · 2024
Aldar Properties’ Sustainability Report 2024 includes a covered datapoint on energy efficiency initiatives targeting commercial and retail tenants occupying 50% of leased space, reported on page 38. There is partial information on a list of reduction initiatives related to waste minimisation and circularity efforts on page 13, but no headline value is provided. However, the report lacks clear disclosure of emissions reduced (Art.6(1)(a) 3) and the implementation status of these initiatives remains unclear, with only vague contextual references on page 2.
DEWA (Dubai Electricity & Water Authority)
None · United Arab Emirates · 2025
DEWA’s 2025 Integrated Report provides clear data on emissions reduction, noting a cumulative reduction of 13.10 million tonnes of CO2 in 2025 attributed to efficiency improvements (p.145). The report also outlines a timeline of completed and ongoing initiatives from 2013 to 2029 related to energy projects, though the specific implementation status of emissions reduction initiatives is not clearly disclosed (p.144). However, the report lacks explicit details on the types of initiatives such as energy efficiency or renewables, and does not provide quantified emissions reduced in tCO2e for individual projects, with only partial context on the emission reduction programme’s monitoring framework (pp.148-149).
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
TAQA’s 2024 Integrated Report shows a 19% reduction in scope 1 and 2 GHG emissions and a 2% reduction in total GHG emissions compared to 2023, with a 12% reduction relative to the base year (pp. 99-100). The report includes some context on emission reduction initiatives, such as TAQA North reducing annual GHG emissions by approximately 80,000 tCO2e and references to water solutions’ share of emissions, but does not clearly disclose a comprehensive list or detailed implementation status of these initiatives (pp. 103, 275). There is also unclear information regarding the types of initiatives, such as energy efficiency or renewables, without explicit disclosure (p. 275).
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Scenarios to work through
A facilities team has finished a lighting upgrade across three warehouses, and the energy model shows a cut in emissions of 120 tCO2e for the reporting year. The project is live, but the team has not yet agreed whether to describe it as fully rolled out or still being phased in.
QHow should the preparer decide the status entry and link it to the emissions figure and initiative description?
Reveal model answer →Hide answer ↑Use the status that best matches the real stage of delivery, and make sure it aligns with the supporting evidence for the 120 tCO2e reduction and the named action. If the work is complete, say so; if it is still underway, describe that instead. The status, the reduction amount, and the initiative type should tell one consistent story.
Why this matters · The status should reflect the actual stage of the action and match the evidence behind the emissions result.
A company has a mix of actions: a chiller replacement, rooftop solar, and a pilot carbon capture trial. The sustainability team wants to group them all under one broad label because the spreadsheet is easier to manage that way.
QShould the preparer keep one broad label, or separate the actions so the initiative type is clear for each reduction measure?
Reveal model answer →Hide answer ↑Separate the actions enough that a reader can see what kind of measure each one is. A broad label that hides the difference between efficiency work, clean power, and capture technology would not give a clear picture of the reduction approach. The list should show the actual set of initiatives, with each one described in plain business terms.
Why this matters · Readers need a clear view of the kinds of actions used to cut emissions, not a single catch-all label.
A project team has approved a boiler optimisation programme, but the savings are only forecast for next year. The reporting pack currently shows 0 tCO2e reduced this year, while the narrative says the programme is already delivering reductions.
QCan the preparer report the initiative as reducing emissions now, or should the entry wait until the reduction is evidenced?
Reveal model answer →Hide answer ↑Do not present the measure as having reduced emissions this year unless the reduction is actually supported for the period being reported. If the programme is only expected to deliver later, the status should show that it is not yet producing the claimed result. The number reported should match the evidence for the year in question.
Why this matters · Only report a reduction amount when the evidence supports that reduction for the reporting period.
A group has several smaller actions across sites: insulation at one plant, inverter upgrades at another, and a switch to purchased renewable electricity at head office. The reporting team has evidence for each item, but the draft disclosure only names the largest project and leaves out the rest.
QWhat should the preparer do about the list of reduction initiatives?
Reveal model answer →Hide answer ↑Include the full set of reduction actions that sit behind the disclosure, not just the biggest one. The list should be broad enough to show the main measures used, while still being understandable and supported by evidence. If the organisation has multiple initiatives, the disclosure should reflect that spread rather than implying there was only one.
Why this matters · The initiative list should reflect the real range of reduction actions, supported by evidence.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
UAE
Art.6(1)(a)-3
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 ✓Disclosure of activity and reduction data → Guide ✓Expected outcomes of emission reduction initiatives → Guide ✓Emissions data retention and accessibility →Submission through designated reporting systems →Show all 15 related disclosures →
FAQ
Questions this page answers
For Art.6(1)(a)-3, what data do I need before I start drafting the disclosure?+−
The page says to prepare four datapoints: total emissions cut, delivery stage, reduction method type, and a list of reduction projects. Use those as your starting checklist before you draft anything.
How do I use the step-by-step 'how to prepare' section for Art.6(1)(a)-3?+−
Use it as a working sequence to move from gathering the required datapoints to shaping the disclosure. The page is designed to help you prepare the disclosure, not just describe it.
What should I ask the business owner or data owner for when collecting evidence for Art.6(1)(a)-3?+−
Ask for the source data behind the four datapoints, plus the supporting documents that show how the figures and project list were compiled. The page also points you to an evidence pack for assurance readiness.
How do I decide the delivery stage for the reduction projects in Art.6(1)(a)-3?+−
The page tells you to prepare a delivery stage datapoint, so you should use the project status information already held by the business and keep it consistent with the project list. If the status is unclear, the page’s common gaps section is the place to check for likely mistakes.
What counts as the reduction method type in the Art.6(1)(a)-3 disclosure?+−
The page requires you to prepare a reduction method type datapoint, but it does not define the categories for you. Use the page’s plain-language explainer and examples to see how the disclosure is being presented in practice.
How should I build the reduction projects list for Art.6(1)(a)-3 so it is assurance-ready?+−
Keep the list aligned to the total emissions cut and the delivery stage, and make sure you can evidence each project included. The page’s assurance claims and evidence pack are there to help you check that the list is supportable.
What are the five assurance claims I need to verify for Art.6(1)(a)-3?+−
The page includes five assurance claims with a claim, risk and evidence view. Use that section to test whether your draft is complete, consistent and backed by evidence before review.
What should go into the evidence pack for Art.6(1)(a)-3?+−
The page provides an evidence pack with five items for assurance readiness. Use it to assemble the documents and records that support the datapoints, the project list and the draft narrative.
What are the most common reporting gaps or mistakes on Art.6(1)(a)-3?+−
The page lists common reporting gaps and mistakes so you can spot issues before sign-off. Use that section as a pre-submission check against your draft, evidence pack and workbook outputs.
How do I use the Prep & Assurance workbook for Art.6(1)(a)-3?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the required datapoints, track evidence and prepare the disclosure in a structured way.
Can I use the synthetic example disclosure on Art.6(1)(a)-3 as a template for my own draft?+−
Yes, as a drafting aid only. The page includes synthetic illustrative examples, including a quantitative table, so you can see how the disclosure may be presented without treating the example as a real company report.
How does the ESRS E1 (Climate Change) reference help me with Art.6(1)(a)-3?+−
The page says ESRS E1 (Climate Change) is the closest correspondence, which can help you think about whether any data you already hold is reusable. It does not say the requirements are identical, so use it as a cross-reference rather than a direct mapping.
More questions this page can help with
Art.6(1)(a)-3 disclosure checklist: what do I need to prepare before drafting?Art.6(1)(a)-3 evidence pack: what documents should I gather for assurance?Art.6(1)(a)-3 common mistakes: what should I check before sign-off?How do I turn the Art.6(1)(a)-3 workbook into a draft disclosure?What is the best way to present the Art.6(1)(a)-3 reduction projects list in a report?How do I verify the delivery stage for Art.6(1)(a)-3 projects?What evidence supports the total emissions cut datapoint for Art.6(1)(a)-3?How do I use the Art.6(1)(a)-3 narrative starters in practice?Can I reuse ESRS E1 climate data for Art.6(1)(a)-3?What does the Art.6(1)(a)-3 plain-language explainer help me do?Where can I find real company report examples for Art.6(1)(a)-3?What should an assurance reviewer test in an Art.6(1)(a)-3 draft?
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