Disclosure LibraryPractitioner guidance for every reporting disclosure

Home→ Disclosure Library→ UAE→ UAE Federal Decree-Law 11/2024→ Art.6(1)(a)-2

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

Disclosure Art.6(1)(a)-2

Comprehensive emissions inventory

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official MOCCAE source.

◍ Open official MOCCAE source Compare real reports → ↗ Share

Reviewed by Dr Ross Kurinko · Sustainability Reporting Trainer LRA educational guidance · Not issued or endorsed by MOCCAE

To prepare this disclosure

4datapoints↓ 4claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

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.

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.

Have you fixed which sites, activities, and emission sources you are counting, so the inventory covers the right parts of the business? Have you chosen the reporting period and the base-year basis for the figures, so the totals are built on one consistent timing approach? Can every number be traced back to a source record, calculation file, or other evidence you can show later? Have you agreed which greenhouse gases you will separate out in the working, rather than only giving one combined figure? Have you decided whether each source should be grouped by site, plant, or process step, so the breakdown matches how operations are run?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

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

＋ Show Art.6(1)(a)-2 sub-elements (LRA working checklist)

State the starting-year emissions figure in tonnes of CO2e. Break emissions down by greenhouse gas type, such as CO2, CH4 and N2O. Show emissions split by where they come from, for example by site or process. Report the overall emissions total in tonnes of CO2e.

How to prepare it

1Set the reporting boundary first: decide which operations, sites, and activities are included in the calculation, so the figures relate to the same scope throughout.

2Define the emissions categories you will use in plain business terms, covering the overall total, the starting-year amount, the gases included, and the sources or processes that generate them.

3Gather the underlying records that support each figure or explanation, such as activity data, calculation files, source logs, and any other working papers used to build the numbers.

4Calculate and compile the reported outputs in a consistent format, making sure the total emissions figure, the base-year amount, and the breakdowns by gas and by source can be traced back to the same evidence set.

5Record any exclusions, estimation choices, boundary changes, or restatements clearly, so a reviewer can see what was left out, what changed, and why the reported numbers differ from earlier periods if they do.

6Check the final disclosure against the official source before submission, confirming that the scope, definitions, evidence, and reported figures still match the legal requirement and have not drifted during drafting.

Request the data

Request the emissions inventory data from EHS / Operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

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.

Weak request

Please provide the comprehensive emissions inventory in line with the disclosure.

Why it fails: 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.

Better request

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.

Formal email template

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]

Short Teams / Slack version

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.

Industry examples

Manufacturing

Context. A multi-site producer tracks boilers, furnaces, refrigerant leaks, and backup generators in separate plant logs.

Adapted request. 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.

Example response. 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

Context. A property team manages landlord-controlled utilities, tenant areas, and common services through a facilities platform.

Adapted request. 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.

Example response. 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.

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

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.

Context note

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.

Fluctuation statement

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.

Content index entry

Art.6(1)(a)-2 Comprehensive emissions inventory — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for Art.6(1)(a)-2 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

Free · Community members

01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Go deeper · Art.6(1)(a)-2

Learn to prepare this disclosure end-to-end

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 →

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

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']

Evidence pack to prepare

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

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 the sustainability team by default, even though the numbers sit with operations, facilities, or the emissions analyst who actually holds the source records.

Framework language only

The data ask uses reporting jargon instead of the business’s own labels, so teams cannot tell whether you mean a plant, a line, a site, or a process step.

Boundary left vague

No one states which sites, activities, or business units are in scope, so different teams collect different slices of the footprint and the totals do not line up.

Wrong period basis

One team pulls a calendar-year set while another uses the organisation’s reporting cut-off, which makes the inventory cover different time windows.

Mixed counting basis

Activity data, estimates, and converted figures are blended without a clear rule for how each was counted, so the final total cannot be traced back cleanly.

Source labels lost

The original file names, meter IDs, or system tags are stripped out during consolidation, so the team cannot show where each figure came from.

Populations merged

Emissions from separate sites, processes, or gas groups are rolled into one bucket before review, which hides the breakdown needed for the inventory.

Evidence trail missing

The team saves the final spreadsheet but not the supporting notes, extracts, or approval record, so there is no clear trail from source to sign-off.

＋ Show 5 more− Show fewer

Where judgement is often needed

Acquisitions, disposals, and other boundary shifts

Use a clear cut-off for when new sites or sold operations enter or leave the inventory, and explain any restatement or non-restatement of prior figures so readers can see why the totals changed.

Different country rules for the same source

Where local reporting labels or calculation rules differ, map them to one group-wide method, note the main differences, and explain any country-specific exceptions you kept in the figures.

Sites and activities near the inclusion line

Set out the rule you used for borderline locations, joint operations, leased assets, contractors, or other shared activities, and disclose why they were counted or left out.

Choosing the timing basis for the numbers

State whether you used the period when emissions happened, when data became available, or another consistent timing basis, and explain any one-off timing adjustments that affect comparability.

Measured data versus estimated data

Show which figures came from direct readings and which were modelled or inferred, describe the estimation method in plain terms, and flag any material gaps or substitutions.

Rounding and roll-up effects

Explain the rounding rule used at source and at group level, and make clear if small differences between the gas, source, and total figures are only due to rounding.

Protecting sensitive operational data

If site-level detail could expose confidential or personal information, aggregate the data to a safer level, say what was combined, and explain how the published view still supports the overall inventory.

Gas list and source grouping choices

If you combine or split gases or operating sources in a way that differs from another team’s practice, describe the grouping logic so users can understand how the totals were built.

＋ Show 5 more− Show fewer

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Manufacturing

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.

Illustrative (synthetic) example — Retail and distribution

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.

Company reportsReal published reports

Compare side by side →Get it free

How companies report Art.6(1)(a)-2 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

TAQA (Abu Dhabi National Energy Company)

None · United Arab Emirates · 2024

Open report →

TAQA’s 2024 Integrated Report provides a breakdown of greenhouse gas emissions by type, noting that about 99% of emissions are CO2, with the remainder comprising CH4, SF6, and N2O (p.99). The report also quantifies total Scope 1 and Scope 2 emissions as 48.90 million tonnes of CO2e and 0.28 million tonnes of CO2e respectively (p.272). However, the report does not provide data on base year emissions or emissions by source facility or process.

Aldar Properties

None · United Arab Emirates · 2024

Open report →

Aldar Properties' Sustainability Report 2024 provides a total annual greenhouse gas emissions figure of 1,708,482 tCO2e, noting an increase in emissions (p.23). The report also details GHG emissions by source and business segment, including emissions from waste and embodied carbon exceeding certain thresholds (pp.87-89). However, the report does not present specific data on base year emissions, emissions by individual gases, or emissions by specific facilities or processes.

Abu Dhabi Commercial Bank (ADCB)

None · United Arab Emirates · 2024

Open report →

Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered datapoint for base year greenhouse gas emissions, reporting 13.25 million tCO2e on page 30, with the methodology based on the Greenhouse Gas Protocol. The report includes some related context on total emissions per output scaling factor on page 121, but this is unclear as a direct total emissions disclosure. Notably, the report does not provide emissions broken down by gas type or by source facility or process.

✓ LRA AI Assistant · Human-in-the-loop

Ask Study Studio AI assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

TryHow do I prepare Art.6(1)(a)-2?What data do I need to collect?Where can I see a real-report example?What mistakes should I avoid?

2 free answers

Check your understanding

Scenarios to work through

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.

QShould the inventory be split so the team can show the total, the gases involved, and where the emissions came from?

Reveal model answer →Hide answer ↑

Yes. For this disclosure, the inventory should let a reader see the overall figure, the breakdown by gas, and the breakdown by source such as a facility or process. If the current file only gives one combined number, it is not yet detailed enough for sign-off.

Why this matters · A complete inventory is not just one total; it also shows the gas mix and the origin of the emissions.

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.

QCan the preparer include the current inventory now, provided the total and breakdowns are supported by the best available evidence?

Reveal model answer →Hide answer ↑

The preparer can draft the inventory now if the figures are supported and the basis is clear, but they should not present a partial picture as if it were complete. The disclosure needs a full organisation-wide view, so any gaps or estimates should be identified and checked before final approval.

Why this matters · The point is completeness and traceability across the whole inventory, not perfection in every estimate before drafting.

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.

QIs a single total enough, or does the preparer still need to show the gases and the source of the emissions?

Reveal model answer →Hide answer ↑

A single total is not enough on its own. Even for a small operation, the inventory should still distinguish the gases involved and identify the source or process behind the emissions, so the reader can understand what sits behind the total.

Why this matters · Size does not remove the need to explain what makes up the total.

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.

QCan the gas breakdown be used as-is, or does it need to be checked against evidence before the disclosure is finalised?

Reveal model answer →Hide answer ↑

It needs to be checked. The inventory should be built from evidence that supports the figures, including the split by gas and the split by source. If the gas breakdown cannot be traced back to records, it should not be relied on for final reporting.

Why this matters · A comprehensive inventory must be evidence-backed, not just numerically filled in.

Framework references

Related framework references

How this disclosure maps across the major reporting frameworks.

UAE

Art.6(1)(a)-2

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

Open official source →

Primary

Related & explore

Regular GHG emissions measurement and disclosure → Guide ✓Emission reduction measures → 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 →

More in UAE Federal Decree-Law 11/2024 →Browse full catalogue →Disclosure Library home →Search all disclosures →

Go deeper · Art.6(1)(a)-2

Learn to prepare this disclosure end-to-end

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the UAE Climate Law course →

FAQ

Questions this page answers

For Art.6(1)(a)-2, what data do I need to gather before I start drafting the disclosure?+−

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.

How do I use the step-by-step 'how to prepare' section for Art.6(1)(a)-2 in practice?+−

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.

What should I include in the evidence pack for Art.6(1)(a)-2 assurance readiness?+−

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.

What are the four assurance claims to verify for Art.6(1)(a)-2, and how do I use them?+−

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.

How do I avoid the common reporting gaps and mistakes on the Art.6(1)(a)-2 page?+−

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.

What does the synthetic illustrative example on Art.6(1)(a)-2 show, and can I use it as a template?+−

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.

How can I turn the Art.6(1)(a)-2 data into a draft disclosure quickly?+−

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.

Where do I find the workbook and printable card for Art.6(1)(a)-2, and what are they for?+−

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.

Who should own the Art.6(1)(a)-2 disclosure process in practice: ESG, HR, or data owners?+−

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.

Can I use the Art.6(1)(a)-2 page to support an ESRS E1 (Climate Change) reporting workflow?+−

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.

Get your Art.6(1)(a)-2 tools — free

Your preparation tools are free for LRA Community members and students. Register once (it's free) and your download starts right away — plus the Disclosure Library, templates and the LRA AI-assistant.

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Members see the full datapoint coverage map — ✓ with page references — across 3 real reports, in the companies' own words.

First name Last name

Work email

Phone (optional) Organisation (optional)

Free to join. We'll only use your details to set up your membership — you'll finish a short onboarding in your Cabinet.

✓

You're in — your download is starting

Your file is downloading now. Your Community Cabinet — with the Disclosure Library, templates and the LRA AI-assistant — is ready too.

Open your Cabinet →

Comprehensive emissions inventory

Key datapoints to prepare

How to prepare it

Request the emissions inventory data from EHS / Operations

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

Evidence pack to prepare

Common reporting gaps

Mistakes to avoid when collecting the data

Where judgement is often needed

Illustrative examples

How companies report Art.6(1)(a)-2 in practice

Scenarios to work through

Related framework references

Questions this page answers

Get in touch