UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects·Disclosure Art.6(1)(a)-2
Comprehensive emissions inventory
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UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Disclosure Art.6(1)(a)-2 · 2024
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LRA-Lehrmaterial · Nicht von MOCCAE herausgegeben oder gebilligt
Kern der Offenlegung
This asks an organisation to report a full emissions inventory, rather than a partial or selective picture. In practice, that means identifying and quantifying the greenhouse gas emissions that arise from the organisation’s activities and sources, so the report reflects the organisation’s overall emissions profile in a consistent way.
The practical focus is coverage: the inventory should be broad enough to capture emissions across the organisation’s operations, not just a few flagship sites or the easiest-to-measure locations. The aim is to give users a complete basis for understanding where emissions come from and how material parts of the business are represented in the reporting.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle MOCCAE-Quelle heran.
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Bevor Sie beginnen
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Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Base year total | The emissions figure chosen as the starting comparison point for the reporting baseline, expressed in tonnes of carbon dioxide equivalent. | Baseline inventory file, calculation workbook, and the approval note showing which year was set as the reference point. | Sustainability reporting team with finance or environmental data owners |
| Emissions by gas | A breakdown of emissions by each relevant greenhouse gas, with each gas identified separately rather than combined into one line. | Source calculation schedule or emissions model showing the gas-by-gas split and the emission factors used. | Environmental data team or emissions inventory owner |
| Emissions by source | A breakdown of emissions by the place or activity where they arise, such as a site, facility, or process, using the organisation’s chosen source structure consistently. | Site or process emissions register, operational logs, and the mapping that links each source to the reported category. | Operations team with environmental reporting lead |
| Total emissions | The overall emissions amount for the reporting period, stated in tonnes of carbon dioxide equivalent and built from the same scope and methods used in the detailed breakdowns. | Consolidated emissions workbook, roll-up summary, and final sign-off pack showing the arithmetic from component lines to the total. | Sustainability reporting team |
So bereiten Sie es vor
Daten anfordern
Request the emissions inventory data from EHS / Operations
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
What are the organisation’s emissions totals, split by gas and by source, for the chosen base year and reporting boundary?
Use your organisation’s own terms first, then map them to the reporting fields. For example, if your teams talk about sites, plants, lines, utilities, refrigerants, or process vents, use those labels in the request and only translate them into the reporting categories when you compile the response.
Schwache Anfrage
Please provide the comprehensive emissions inventory in line with the disclosure.
Warum sie scheitert: This uses framework language that many operational owners will not recognise, so it is easy to answer with the wrong level of detail or miss the internal source data needed to build the inventory. It also does not say which systems, sites, gases, or source categories to pull from.
Bessere Anfrage
Please send the emissions inventory from your normal EHS / site tracking records for [base year / reporting period], showing the total tCO2e, the split by gas, and the split by site or process, together with the boundary, source system, calculation basis, and any restatements or exclusions.
Vorlage für eine formelle E-Mail
Subject: Request for emissions inventory data for [base year / reporting period] Dear [name / team], We are preparing the organisation’s emissions disclosure and need your help with the underlying inventory data for [base year / reporting period]. Please send a copy of the latest emissions inventory, or a table that shows: - the total emissions figure for the base year, in tCO2e; - the split by gas used in the inventory, such as carbon dioxide, methane, nitrous oxide, and any others you track; - the split by source, using your normal site or process labels; - the boundary covered by the data; - the source system or workbook used; - the calculation basis, including any estimates or emission factors; - any restatements, exclusions, or changes since the last version. If it is easier, please return the information in the response form below. Please adapt this to your organisation’s own language and check the official source before sign-off. Many thanks, [preparer name] [team] [contact details]
Kurzfassung für Teams / Slack
Hi [name] — could you send over the emissions inventory for [base year / reporting period]? We need the total tCO2e, the split by gas, the split by site/process, plus the boundary, source system, and any notes on estimates or restatements. Please use your usual internal labels. If helpful, I can send the response form. Thanks.
Branchenbeispiele
Manufacturing
Kontext. A multi-site producer tracks boilers, furnaces, refrigerant leaks, and backup generators in separate plant logs.
Angepasste Anfrage. Please pull the emissions data from the plant logs and EHS tracker for [base year / reporting period], showing each site, each process source, the gas split, and the total tCO2e, plus the boundary and calculation notes.
Beispielantwort. Abu Dhabi plant: furnace, boiler, and refrigerant sources listed separately; Dubai plant: generator and process vent sources listed separately; gases shown as CO2, CH4, and N2O; total emissions 12,450 tCO2e; base year 12,450 tCO2e; boundary and method notes attached.
Real estate / property operations
Kontext. A property team manages landlord-controlled utilities, tenant areas, and common services through a facilities platform.
Angepasste Anfrage. Please send the emissions inventory from the facilities platform for [base year / reporting period], using your usual building and utility labels, with the total tCO2e, gas split, source split by building service, and notes on the boundary and any estimates.
Beispielantwort. Tower A common services, Tower B plant room, and car park ventilation shown as separate sources; electricity-related and fuel-related emissions split by gas where tracked; total emissions 3,280 tCO2e; base year 3,280 tCO2e; utility invoices and estimation notes referenced.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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Methodenhinweis
State which year is being used as the starting point, explain how the gases and sources were grouped, and note the basis used to calculate the totals.
Kontexthinweis
Explain what the overall figure means by linking it to the chosen baseline, the gas mix, and the main facilities or processes driving the result.
Erläuterung zu Schwankungen
If the total has moved materially, point to the main operational, source-level or gas-level changes that drove the difference from the earlier period.
Eintrag im Inhaltsindex
Art.6(1)(a)-2 Comprehensive emissions inventory — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für Art.6(1)(a)-2 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| We used a fixed comparison year and kept the calculation trail that supports the figure. | The assurer may ask whether the comparison year was chosen consistently, whether the same basis was used throughout, and whether the working papers show how the number was derived. | ['Board or management approval of the chosen comparison year', 'Calculation workbook showing the comparison-year figure and formulae', 'Source records used to build the number', 'Version history or change log for any later adjustments'] |
| We split the inventory by gas so the totals can be traced back to each gas type. | The assurer may probe whether each gas was identified separately, whether conversion factors were applied correctly, and whether the sum of the parts matches the reported total. | ['Gas-level schedule or emissions register', 'Method note showing how each gas was measured or estimated', 'Conversion factors and calculation sheets', 'Reconciliation from gas-level amounts to the disclosed total'] |
| We organised the data by source area so the reported amount can be traced to the relevant site or activity. | The assurer may test whether the boundary was applied consistently, whether all relevant sources were included, and whether any site or process was omitted or double-counted. | ['Source-by-source inventory listing sites, processes or activities', 'Boundary memo explaining what was included and excluded', 'Supporting operational records for each source', 'Reconciliation showing no gaps or overlaps across sources'] |
| We checked the period total against the underlying records before publishing it. | The assurer may ask whether the reporting period was correct, whether the total is complete, and whether the published number agrees with the source data and calculations. | ['Period-end inventory summary', 'Underlying activity data and emission calculations', 'Review sign-off or control checklist before release', 'Reconciliation between source records and the published total'] |
Vorzubereitendes Nachweispaket
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Fehler, die Sie bei der Datenerhebung vermeiden sollten
Wo häufig eine Ermessensentscheidung nötig ist
Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
We set out our starting-year emissions and the latest total for our operations, using a simple split by greenhouse gas and by main site/process so the figures can be traced through our records.
- Base year: 2022, with 48,000 tCO2e in that reference year.
- Latest year total: 2024, with 45,600 tCO2e overall; by gas this was 41,040 tCO2e of carbon dioxide, 3,648 tCO2e of methane, and 912 tCO2e of nitrous oxide.
- By source, the total was made up of 28,500 tCO2e from our main production line, 9,600 tCO2e from the heat and power plant, and 7,500 tCO2e from logistics and warehousing.
This example shows a plain-language way to present the reference-year figure, the latest total, and a breakdown that can be followed both by gas and by operational source. The numbers are internally consistent and illustrative only.
We report our reference-year emissions alongside the current total, then break the current figure down by gas and by the main parts of our network so the source of the emissions is clear.
- Base year: 2021, with 12,400 tCO2e in that year.
- Latest year total: 2024, with 11,860 tCO2e overall; by gas this was 10,674 tCO2e of carbon dioxide, 948 tCO2e of methane, and 238 tCO2e of nitrous oxide.
- By source, the total was made up of 6,900 tCO2e from stores, 3,200 tCO2e from distribution centres, and 1,760 tCO2e from delivery vehicles.
This example uses a different sector and a different set of figures, while still showing the reference-year amount, the latest total, and a complete split by gas and by source. The figures are synthetic and add up consistently.
Unternehmensberichte
Wie Unternehmen Art.6(1)(a)-2 in der Praxis berichten
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
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Szenarien zum Durcharbeiten
A manufacturing site has one main boiler, a backup generator, and a small solvent line. The preparer has the annual total in tCO2e, but the source file only groups everything together and does not separate the gases or the individual source areas.
A group has two production sites. Site A is fully measured, but Site B is still being estimated from utility bills and production records. The preparer is unsure whether to wait until every estimate is refined before drafting the disclosure.
A services company has only one office and one fleet of vehicles. The preparer plans to report a single total emissions figure and says the gas split is unnecessary because the business is small and the emissions come from only one place.
A preparer has last year’s base-year figure, this year’s total, and a note saying the emissions are mainly from the factory and the delivery fleet. However, the gas split was copied from an old spreadsheet and no one can trace it back to source records.
Verweise auf das Rahmenwerk
Einschlägige UAE-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
UAE
Art.6(1)(a)-2
innerhalb von UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Verwandtes & Entdecken
Mehr in UAE Federal Decree-Law 11/2024 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
FAQ
Fragen, die diese Seite beantwortet
The page says to prepare four datapoints: base year total, emissions by gas, emissions by source, and total emissions. Use the plain-language explainer and the step-by-step preparation section to turn those into a draft.
Use it as a working sequence for collecting the required datapoints, checking the scope and method, and then shaping the disclosure. The page is designed to help you move from raw data to a draft output.
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the four assurance claims to verify so you can show where the numbers came from and how they were prepared.
The page gives four claim/risk/evidence checks to help you test the disclosure before assurance. Treat them as a practical review list to spot gaps in the data, method, or supporting evidence.
The page lists common gaps and mistakes so you can check your draft before sign-off. Use that section to catch missing datapoints, weak evidence, or inconsistent presentation early.
The page includes synthetic illustrative example disclosures, including a quantitative table, to show what a finished draft can look like. Use them as a formatting and content guide only, not as real reporting data.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Those tools are there to help you convert prepared data into a first draft more efficiently.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the card as a quick reference.
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership can sit with the team that controls the underlying data and draft. Use the preparation and evidence sections to agree who collects, checks, and signs off each part.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across workflows. That does not mean the requirements are identical, so use the page as a practical bridge rather than a substitute for the other framework.
Weitere Fragen, bei denen diese Seite hilft
Tiefer einsteigen · Art.6(1)(a)-2
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