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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.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.

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.

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Standard

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

Gültig ab

2025-05-30

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

—

LRA-Lehrmaterial · Nicht von MOCCAE herausgegeben oder gebilligt

Für diese Offenlegung

3Felder zur Vorbereitung 5zu prüfende Aussagen 5Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

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.

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

Bevor Sie beginnen

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

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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von Art.7(3)(b)-3 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

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.

Daten anfordern

Request the climate-reporting pack from Legal / Company Secretariat

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

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.

Schwache Anfrage

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

Warum sie scheitert: 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.

Bessere Anfrage

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.

Vorlage für eine formelle E-Mail

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]

Kurzfassung für 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.

Branchenbeispiele

Energy / Utilities

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

Angepasste Anfrage. 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.

Beispielantwort. 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

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

Angepasste Anfrage. 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.

Beispielantwort. 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.

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

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.

Kontexthinweis

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.

Erläuterung zu Schwankungen

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.

Eintrag im Inhaltsindex

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

Download-Center

Werkzeuge & Formulare zur Vorbereitung

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

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

Häufige Lücken in der Berichterstattung

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.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

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.

＋ 5 weitere anzeigen

Wo häufig eine Ermessensentscheidung nötig ist

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.

＋ 6 weitere anzeigen

Beispiele

Veranschaulichende Beispiele

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

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.

Unternehmensberichte

Wie Unternehmen Art.7(3)(b)-3 in der Praxis berichten

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

Echte veröffentlichte Berichte

DEWA (Dubai Electricity & Water Authority)

None · United Arab Emirates · 2025

Bericht öffnen →

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

Bericht öffnen →

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

Bericht öffnen →

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.

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Ausprobieren Wie bereite ich Art.7(3)(b)-3 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?

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Szenarien zum Durcharbeiten

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.

FWhat should the preparer confirm before finalising the pack?

Musterantwort anzeigen →

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.

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

Musterantwort anzeigen →

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.

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

Musterantwort anzeigen →

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.

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

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.7(3)(b)-3

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

Regular GHG emissions measurement and disclosure → Karte Comprehensive emissions inventory → Karte Emission reduction measures → Karte Disclosure of activity and reduction data → Karte Expected outcomes of emission reduction initiatives → Karte Alle Offenlegungen durchsuchen →

Mehr in UAE Federal Decree-Law 11/2024 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

FAQ

Fragen, die diese Seite beantwortet

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?+

Weitere Fragen, bei denen diese Seite hilft

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?

Tiefer einsteigen · Art.7(3)(b)-3

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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.

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Data for international climate reporting

Veröffentlichter Steckbrief

Bevor Sie beginnen

Wichtige vorzubereitende Angaben

So bereiten Sie es vor

Request the climate-reporting pack from Legal / Company Secretariat

Notizen, die aus Daten eine Offenlegung machen

Werkzeuge & Formulare zur Vorbereitung

Prüfen Sie zu jeder Aussage die Nachweise

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wo häufig eine Ermessensentscheidung nötig ist

Veranschaulichende Beispiele

Wie Unternehmen Art.7(3)(b)-3 in der Praxis berichten

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

Szenarien zum Durcharbeiten

Einschlägige UAE-Anforderungen und verwandte Offenlegungen

Fragen, die diese Seite beantwortet

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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