Zum Kern der Offenlegung springen

Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

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)-1

Disclosure of activity and reduction data

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle MOCCAE-Quelle heran.

Veröffentlichter Steckbrief

Prüfung ausstehend
··· In Prüfung Redaktionelle Prüfung läuft Erstellt auf Basis offizieller Quellen und Belegen aus veröffentlichten Berichten. Es ist noch keine freigebende Person erfasst, daher trägt diese Seite keine Autorenzeile. Nutzen Sie sie zusammen mit der offiziellen MOCCAE-Quelle, solange die Prüfung läuft.

Standard

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)-1 · 2024

Gültig ab

2025-05-30

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

LRA-Lehrmaterial · Nicht von MOCCAE herausgegeben oder gebilligt

Kern der Offenlegung

This provision asks an organisation to report its activity data and the related reduction data for the relevant emissions or climate metric, so readers can see both the scale of the activity and the effect of any reduction measures. In practice, the emphasis is on giving a complete and comparable picture of what was measured, how much activity was covered, and what reduction outcome was reported, rather than only highlighting selected results.

The practical focus is usually on coverage across the organisation’s operations, not just a few flagship sites or best-performing locations. The reporting should make clear whether the figures relate to the whole business, a defined part of it, or only certain facilities, so users can judge how representative the data is and whether any important activities have been left out.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle MOCCAE-Quelle heran.

Bevor Sie beginnen

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Fuel and energy activity Record the underlying activity figures used to calculate fuel use and energy consumption, with the relevant period and units clearly shown. Meter reads, fuel purchase records, utility invoices, energy management reports, and the working file used to compile the figures. Operations / Facilities / Energy management
Current reduction actions List the actions already in place to reduce emissions, describing what is being done now rather than future intentions. Project trackers, implementation plans, internal approvals, site action logs, and performance updates showing measures in operation. Sustainability / Operations / Project management
Forecast emissions cut Capture the estimated amount of emissions reduction expected from the relevant actions, stated in tCO2e and tied to the same assumptions and period as the underlying plan. Calculation workbook, abatement model, project assumptions, engineering estimates, and sign-off from the team that prepared the forecast. Sustainability / Climate reporting / Finance
Future reduction actions Describe the actions that are intended but not yet in place, including enough detail to show what will be done and at what stage they are. Pipeline register, business case, board papers, project plans, and approval documents for proposed initiatives. Sustainability / Strategy / Operations
Delivery timetable Set out when the relevant actions or milestones are expected to happen, using a clear sequence of dates or periods. Project schedule, implementation roadmap, milestone tracker, and approved timeline from the responsible team. Project management / Sustainability
+ Teilelemente von Art.6(1)(b)-1 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Set the reporting boundary first: decide which sites, operations, and time period this disclosure will cover, so the figures and narrative are drawn from the same scope throughout.
Agree the definitions you will use for the activity inputs and the reduction items, so everyone records fuel use, energy use, current actions, planned actions, and the expected cut in emissions in the same way.
Gather the underlying records that support each item, such as meter reads, invoices, logs, project papers, and internal approvals, and keep them linked to the relevant measure or figure.
Prepare the disclosure content in the required form: provide the activity data, describe the current and planned reduction actions, state the expected emissions reduction in tCO2e, and set out the timing for delivery.
Record any exclusions, assumptions, restatements, or methodology changes, and explain why they were made so the reported information can be traced and compared over time.
Check the draft against the official source before sign-off, confirming that the scope, definitions, evidence, figures, and narrative all match the source requirement and that nothing material has been omitted.

Daten anfordern

Request activity and reduction data from Operations

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

What operational activity data, current and planned reduction actions, expected emissions savings, and timing can we evidence for the reporting period?

Use your organisation’s own terms for sites, assets, utilities, projects, and improvement actions first, then map them to the reporting fields. Keep the request in business language that your operations, facilities, energy, or sustainability teams already use, and check the source material before sign-off.

Schwache Anfrage

Please provide the disclosure data for the reporting period, including activity data, reduction measures, expected emissions reduction, planned measures, and timeline.

Warum sie scheitert: It uses framework-style wording that may not match how the operational owner tracks the information, and it does not tell them which systems, sites, or internal categories to pull from. It also leaves out the practical evidence details needed to trace each figure back to a source.

Bessere Anfrage

Please send the operations data for [reporting period] for [sites/assets/processes]: fuel and energy usage, the actions already in place to cut use or emissions, the actions planned next, the timing for those actions, and any estimated emissions savings. Use your team’s normal labels, and add the source for each line item.

Vorlage für eine formelle E-Mail
Subject: Request for operational activity and reduction data for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the operational data for [sites/assets/processes]. Please send the information for [reporting period] covering:
- activity data for fuel use and energy consumption;
- the reduction actions currently in place;
- planned reduction actions and their timing; and
- the expected emissions savings for each action, where available.

Please use the terms and categories your team already uses internally, and include the source for each figure (for example, meter system, invoice file, project tracker, or estimate basis). If any item is based on an estimate, please note the method used.

A possible LRA training template is attached below for reference. Please adapt this to your organisation and check the source material before sign-off.

Thanks,
[preparer name]
Kurzfassung für Teams / Slack
Hi [name] — could you share the ops data for [reporting period] for [sites/assets]? We need fuel and energy activity, current reduction actions, planned actions, timing, and any expected emissions savings. Please use your team’s usual terms and include the source for each item. Thanks.

Branchenbeispiele

Manufacturing

Kontext. A plant team tracks boilers, compressed air, ovens, and electricity use in a maintenance and energy dashboard.

Angepasste Anfrage. Hi [name] — for [reporting period], please share the plant data for boilers, compressed air, ovens, and electricity: usage figures, the efficiency actions already running, the actions planned next, the timing for each, and the estimated emissions savings where you have them. Please include the dashboard, invoice, or project file used for each line.

Beispielantwort. Plant energy dashboard export; boiler tuning and compressed-air leak repair already in place; VSD installation planned for Q3; estimated savings 180 tCO2e; source notes attached for each line.

Logistics

Kontext. A transport team manages diesel use, route optimisation, driver coaching, and vehicle replacement plans.

Angepasste Anfrage. Hi [name] — for [reporting period], please send the fleet data for diesel use and other energy use, the reduction actions already in place, the planned actions and timing, and the expected emissions savings for each measure. Please use your fleet team’s usual labels and include the source file or estimate basis for each item.

Beispielantwort. Fuel card report and telematics export; route optimisation and driver coaching active; EV van trial planned for Q4; estimated savings 95 tCO2e; source references listed by vehicle group and action.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Explain which operational figures were gathered, how fuel and energy use were defined for this disclosure, and how the expected emissions reduction was estimated from the measures identified.

Kontexthinweis

Set out what the figures show about the organisation’s present energy and fuel profile, the actions already under way, the further steps planned, and the scale of the emissions cut expected from them.

Erläuterung zu Schwankungen

If the numbers move from one period to the next, link the change to shifts in fuel or energy use, the introduction or removal of measures, and any timing differences in when planned actions take effect.

Eintrag im Inhaltsindex

Art.6(1)(b)-1 Disclosure of activity and reduction data — [location / page] / [notes]

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für Art.6(1)(b)-1 — 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.

Kostenlos · Community-Mitglieder

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage Risiko Zu prüfende Nachweise
We pulled together the fuel and electricity figures from the relevant sites and systems, and we can show how each number was traced back to source records.The assurer may test whether the coverage figure is complete, whether any sites, meters or periods were left out, and whether the underlying activity data is reliable enough to support the reported number.Meter logs, utility invoices, fuel purchase records, site-level extracts, consolidation workbook, boundary list, reconciliation notes, and any documented exclusions or estimates.
We used the Ministry’s current template for the package we sent, and the same version was used for the submission to the Ministry and the competent authority.The assurer may check whether the filing was prepared in the correct format, whether the right version of the form was used, and whether the package sent matches what was approved internally.Completed Ministry template, version control record, submission pack, transmittal email or portal receipt, internal approval sign-off, and evidence of any template updates before filing.
Our filing includes the activity figures linked to fuel use and energy use, and we can explain how those figures were compiled.The assurer may probe whether the disclosed activity data is actually included, whether the figures are internally consistent, and whether the compilation method is documented and repeatable.Disclosure draft, source-to-report mapping, calculation sheets, data dictionary, methodology note, and review comments showing the figures were checked before issue.
We set out the measures already in place to cut emissions, based on the actions operating during the reporting period.The assurer may ask whether the measures described were genuinely in place at the reporting date, whether they were operating as stated, and whether the description is complete and not overstated.Project registers, implementation status reports, management approvals, site evidence, meeting minutes, and any supporting photos, contracts or commissioning records.
We quantified the expected cut in emissions in tonnes of carbon dioxide equivalent, using the assumptions and calculations we documented.The assurer may test whether the reduction figure is mathematically sound, whether the assumptions are reasonable and consistently applied, and whether the unit and basis of calculation are clear.Calculation model, assumption log, emission factors used, scenario analysis, reviewer sign-off, and evidence supporting the baseline and expected post-measure position.
We included the actions we plan to take next, and we can show that they were treated as planned rather than already delivered.The assurer may check whether the future actions are genuinely forward-looking, whether delivery dates and responsibilities are credible, and whether there is a clear distinction between planned and completed work.Project plan, budget approval, implementation timetable, ownership matrix, board or management papers, and status evidence showing the actions were not yet completed at the reporting date.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

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.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wrong ownerThe team asks the wrong business owner, so the figures come from someone who does not run the fuel, energy, or reduction work.
Framework language onlyPeople ask for data using disclosure jargon instead of the organisation’s own operational terms, and the source team cannot tell what to pull.
No boundary setThe collector never fixes which sites, vehicles, or activities are in scope, so the dataset mixes covered and uncovered operations.
+ 5 weitere anzeigen

Wo häufig eine Ermessensentscheidung nötig ist

Set the group boundary after a buy-in or saleUse a clear cut-off for acquisitions and disposals, then explain whether the figures cover the full period, only the time in scope, or a restated base period so the activity and reduction numbers stay comparable.
Handle different country definitions with one internal ruleWhere local records use different labels or calculation methods, map them to one organisation-wide approach and disclose the mapping choice so the reported activity and reduction data are built on the same basis.
Decide how to treat sites or teams near the boundaryFor operations that sit close to the reporting perimeter, apply a documented inclusion rule and explain it so readers can see why a site, fleet, or business line is in or out of the figures.
+ 7 weitere anzeigen

Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — Manufacturing

We have mapped the fuel and electricity we used across our main sites, and we are pairing that activity data with actions already under way to cut emissions.
- In the latest year, our boilers and fleet used 18,000 MWh of gas and diesel combined, while purchased electricity totalled 12,000 MWh.
- We have already started efficiency upgrades, including heat-recovery units and better controls, and we expect these steps to lower annual emissions by about 4,200 tCO2e.
- Next, we plan to replace two older production lines, expand on-site solar, and complete staff training, with the main measures phased in from 2025 to 2027.

This example shows how a company can describe its energy use, what it is already doing to reduce emissions, what it expects those actions to save, and what it plans to do next, all in plain language.

Illustrative (synthetic) example — Retail and logistics

Our group has tracked the energy behind store operations and distribution, and we are linking that usage to the steps we are taking now and the work we have scheduled.
- For the reporting period, our delivery vans used 9,500 litres of diesel and our warehouses consumed 6,800 MWh of electricity.
- Current actions include route optimisation, LED roll-out, and refrigeration maintenance, which we estimate will reduce emissions by 1,750 tCO2e each year.
- We intend to add electric vans, install rooftop solar at two depots, and tighten energy controls in stores, with delivery of these measures running from late 2024 through 2026.

This example demonstrates a narrative disclosure that covers operational energy use, current reduction steps, the expected emissions benefit, and the forward plan with timing.

Unternehmensberichte

Wie Unternehmen Art.6(1)(b)-1 in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
Bericht öffnen →
TAQA’s 2024 Integrated Report provides covered data on fuel consumption activity, listing specific values for fuel consumed over multiple years on page 102. However, the report lacks clear disclosures on current reduction measures and planned measures related to emissions reduction. There is some unclear context on expected emissions reduction in tCO2e on page 290, but no definitive quantified target or clear statement is presented.
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Bericht öffnen →
Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered datapoint on energy intensity, reporting electricity and fuel consumption within the organisation, with data for 2021 limited to the UAE (p.51). There is partial information on current reduction measures linked to executive management remuneration related to climate considerations, though no headline value is given (p.136). However, the report lacks clear disclosure of expected emissions reductions in tCO2e (p.7) and does not present planned measures for emissions reduction.
Aldar Properties
None · United Arab Emirates · 2024
Bericht öffnen →
Aldar Properties’ Sustainability Report 2024 provides detailed activity data on fuel use and energy consumption, specifically noting fuel consumption in assets such as buildings, marinas, vehicle fleets, and machinery without exclusions (p.84). The report also references emission factors and management approaches related to energy and emissions (pp.80, 106), and mentions reductions in fuel, electricity, and cooling consumption contributing to scope 1 and scope 2 emissions decreases (p.23). However, the report does not include information on current reduction measures, expected emissions reductions in tCO2e, or planned measures related to Art.6(1)(b) 1.

Nebeneinander vergleichen →

✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Dr Ross Kurinko

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich Art.6(1)(b)-1 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten

Prüfen Sie Ihr Verständnis

Szenarien zum Durcharbeiten

A facilities team has monthly diesel and electricity records, plus a spreadsheet showing boiler upgrades already installed. The sustainability lead also has a draft plan for LED roll-out and a simple schedule for the next 18 months.

FWhich items should be pulled together for the disclosure, and how should the team treat the numbers and actions they have at different stages of readiness?
Musterantwort anzeigen →

A preparer has verified gas and grid-electricity figures for the year, but the emissions-reduction estimate is still being refined by the engineering team. The draft report is due before the estimate is final.

FCan the disclosure go ahead with the operational data and measures now, or should it wait until every figure is final?
Musterantwort anzeigen →

A project team has approved a switch to lower-energy equipment, but procurement has slipped and the installation date has moved twice. The sustainability report draft currently says the change will happen 'soon' and gives no further detail.

FWhat should the preparer do about the timing and the planned action before sign-off?
Musterantwort anzeigen →

An operations manager wants to report only the carbon-saving projects because they look positive, leaving out the fuel and electricity figures on the basis that they are 'internal management data'. The draft also mixes current actions with future projects in one paragraph.

FShould the preparer accept that approach, or is something missing from the disclosure package?
Musterantwort anzeigen →

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)(b)-1

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

Offizielle Quelle öffnen →

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

How do I use the Art.6(1)(b)-1 page to draft the disclosure from scratch?+
What data do I need to collect for Art.6(1)(b)-1 before I can write the disclosure?+
How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?+
Who should own the Art.6(1)(b)-1 data and sign-off process?+
What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?+
What are the common mistakes to avoid when reporting Art.6(1)(b)-1?+
How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?+
What should I take from the printable Library Card PDF for Art.6(1)(b)-1?+
Can I use the synthetic example disclosure on the Art.6(1)(b)-1 page as a template?+
How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?+
How does Art.6(1)(b)-1 relate to ESRS E1, and can I reuse the same data?+

Weitere Fragen, bei denen diese Seite hilft

Tiefer einsteigen · Art.6(1)(b)-1

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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 →
Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten
/de/knowledge-hub/disclosure-cards/uae-art-6-1-b-1/