Disclosure focus
The practical question is how broad the reporting boundary is. Organisations should think about whether the disclosure covers all relevant operations, entities and sites, or only selected locations such as flagship sites. The key is to be clear and consistent about what is included, so users can understand the scope of the reported emissions and compare it from period to period.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official MOCCAE source.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Total emissions
Sustainability reporting / Environmental data teamThe total greenhouse gas emissions figure for the reporting set, expressed in tonnes of carbon dioxide equivalent.
Evidence Consolidated emissions calculation, source activity data, and the final reported total.
Watch for Does not reconcile to the consolidated emissions workbook or final reported total.
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Counting cadence
Sustainability reporting / Environmental data teamHow often the emissions figure is measured or updated for reporting purposes.
Evidence Reporting timetable, data collection schedule, or internal methodology note showing the update cycle.
Watch for Measurement cycle is mixed up with the reporting period or the update frequency used in source systems.
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Calculation method
Sustainability reporting / Environmental data teamThe named approach used to calculate emissions, including the framework or method applied.
Evidence Methodology document, calculation protocol, or approved reporting manual naming the approach used.
Watch for Method name does not match the calculation workbook or the approved internal methodology.
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Reporting perimeter
Finance / Group reportingWhich parts of the business are included in the emissions boundary, such as entities, sites, or operations.
Evidence Boundary memo, consolidation map, or group structure showing what is in and out of the reporting set.
Watch for Boundary is not aligned to the consolidation basis used in the source data.
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Covered period
Finance / Group reportingThe exact start and end dates for the emissions reporting period.
Evidence Annual report timetable, reporting pack cover page, or period control showing the dates used.
Watch for Period dates are mixed with the financial year or a partial-year source extract.
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Direct emissions
Operations / Environmental data teamEmissions from sources the organisation controls directly, reported in tonnes of carbon dioxide equivalent.
Evidence Fuel use logs, fleet data, refrigerant records, and the direct-emissions calculation file.
Watch for Direct emissions are pulled from an indirect-emissions source or a site list that omits controlled sources.
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Purchased energy emissions
Operations / Environmental data teamEmissions linked to bought electricity, heat, steam, or cooling, reported in tonnes of carbon dioxide equivalent.
Evidence Utility invoices, meter data, supplier statements, and the purchased-energy calculation file.
Watch for Purchased-energy emissions are not reconciled to utility bills or meter reads.
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Value chain emissions
Procurement / Sustainability reportingEmissions from the wider value chain outside direct and purchased-energy sources, reported in tonnes of carbon dioxide equivalent.
Evidence Supplier, logistics, travel, waste, or other upstream/downstream activity data and the scope 3 calculation file.
Watch for Relevant value-chain categories or suppliers are omitted, so the total does not reflect the full scope 3 source set.
Before you start
- Have you fixed which parts of the business sit inside the reporting boundary, so the figures cover the right entities and operations?
- Have you chosen the time window for the numbers, and is that same period used consistently across all emissions figures?
- Have you settled the counting approach you will use for the emissions calculation, and is it the same one applied throughout?
- Can each figure be traced back to a source record or calculation trail that someone else could follow?
- Have you separated the totals into direct emissions, purchased-energy emissions, and other indirect emissions in a way that matches your chosen definitions?
How to prepare it
Request the data
Request the emissions data from EHS / Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What emissions figures and supporting details do we need for the current reporting cycle, and how were they measured and grouped within our business boundary?
Use your organisation’s own terms first, then map them to the reporting labels. For example, if you say 'sites', 'assets', 'plants', 'fleet', 'utilities' or 'business units' internally, keep that language in the request and only translate it afterwards for reporting.
Weak request
Please provide the GHG disclosure inputs for the organisation, including the emissions measurement frequency, methodology, organisational boundary, reporting period, and Scope 1, Scope 2 and Scope 3 emissions.
Why it fails: This uses framework language that many operational teams do not use day to day, so it is easy to misunderstand or send back a compliance-style answer without the underlying files. It also does not point the owner to the systems, categories, or internal labels they should use when pulling the data.
Better request
Please send the latest emissions tracker for [reporting period] covering [sites/assets/business unit]. Include the total tCO2e, the split by our internal categories, how often the figures are updated, the calculation approach used, the boundary applied, the source files or system extracts, and any assumptions or gaps.
Formal email template
Subject: Data request for [reporting period] emissions pack Hi [name/team], Could you please send the latest emissions data pack for [reporting period] for [business boundary / sites / assets]? We need the figures and supporting notes for our reporting file. Please include: - the total emissions figure in tCO2e; - the split by our internal categories (for example [category names]); - the method used to calculate the numbers; - the period covered; - the boundary applied; - the source files or system extracts; - any assumptions, estimates, or data gaps; - the person who prepared or checked the data. If you already have this in a tracker or workbook, please send that version and note any tabs or columns we should use. Please adapt this to your organisation’s own terms and check the official source before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — could you share the latest emissions pack for [reporting period] for [sites/assets/business unit]? Please include the total tCO2e, the breakdown by our internal categories, the method used, the boundary, source files, and any assumptions or gaps. Please adapt this to your organisation’s own terms and check the official source before sign-off. धन्यवाद / Thanks, [preparer name]
Industry examples
Manufacturing
Context. A plant team tracks fuel use, process emissions, purchased electricity, and refrigerant top-ups across several sites.
Adapted request. Please share the emissions workbook for [reporting period] covering [plant names / production sites]. Include the total tCO2e, the site-by-site split, the update cycle, the calculation method, the boundary used, and the source logs from meters, fuel cards, and maintenance records.
Example response. Attached workbook with monthly site data, year-end total, method note, boundary note, and links to meter exports and fuel logs.
Retail / Logistics
Context. An operations team manages store energy, warehouse utilities, and fleet fuel across a network of locations.
Adapted request. Please send the emissions pack for [reporting period] across [stores / warehouses / fleet]. Include the total tCO2e, the breakdown by our internal operational groups, how often the data is refreshed, the calculation approach, the boundary applied, and the source extracts from utility bills, telematics, and fuel records.
Example response. Spreadsheet with store, warehouse, and fleet rows; monthly refresh note; calculation summary; boundary statement; and source file list.
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 the calculation approach used, define the reporting perimeter and period covered, and note how often the figures were measured or updated.
Context note
Explain what the emissions numbers represent for the business by linking the total to the direct, energy-related, and other indirect parts of the footprint.
Fluctuation statement
If the figures move materially, describe the main operational or data-related reasons for the change and whether the shift reflects a real change in activity or a reporting update.
Content index entry
Art.6(1)(a)-1 Regular GHG emissions measurement and disclosure — [location / page] / [notes]Download Centre
Preparation tools & forms
Download preparation tools for Art.6(1)(a)-1 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
We prepared the coverage figure from the emissions records we hold for the disclosed operations, and we checked that the included sources match the boundary we applied.
Risk The assurer may find that some relevant sources were left out, or that the boundary used for the figure does not match the way the organisation says it was set.
Evidence to check ['Boundary memo or mapping showing which entities, sites, assets, or activities were included', 'Source register linking each included source to the figure', 'Review notes showing any exclusions and the reason for each']
We built the emissions inventory using the measurement approach we selected for this report, and we kept the method note that explains how the numbers were prepared.
Risk The assurer may question whether the chosen approach was applied consistently, or whether the method used is clear enough to support the reported numbers.
Evidence to check ['Method statement or calculation guide used for the inventory', 'Version-controlled calculation files', 'Approval or review record confirming the method used for the period']
We measured emissions on the reporting cycle we stated, and we can show when the underlying data was collected and rolled up for publication.
Risk The assurer may probe whether the stated period is complete, whether the timing is consistent across sources, or whether data from outside the period was included by mistake.
Evidence to check ['Reporting calendar or period definition', 'Data extracts with collection dates and cut-off dates', 'Reconciliation showing the final period covered']
We used the same reporting window throughout the disclosure, and we retained the records that show how the period was selected and applied.
Risk The assurer may test whether the period was changed part-way through preparation, or whether the disclosed window matches the source records.
Evidence to check ['Period selection note', 'Draft-to-final comparison showing any changes to the window', 'Source data timestamps or ledger dates']
We applied the measurement approach named in our working papers, and we kept the supporting files that show how the inventory was assembled.
Risk The assurer may ask whether the method was actually followed, whether the files are complete, and whether the approach is suitable for the reported figure.
Evidence to check ['Methodology document referenced in the calculation pack', 'Working papers showing the calculation steps', 'Internal review sign-off on the chosen approach']
We submitted the emissions report for the period we stated, and we retained the version that was prepared for the relevant authority’s format.
Risk The assurer may check whether the submission matches the final internal version and whether the report was prepared in the required format for that period.
Evidence to check ['Submitted report copy', 'Submission receipt or filing confirmation', 'Final internal approval version']
Evidence pack to prepare
Common reporting gaps
- Figures are stated without the supporting narrative, or narrative without figures.
- Scope is inconsistent between the text and the numbers.
- The reporting boundary is left undefined.
- Material changes since the previous period are not disclosed.
- Estimates and measured values are not distinguished.
- Source records for the figures are not identified.
Where drafts go wrong
Mistakes to avoid and where judgement is needed
The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.
Mistakes to avoid
- Wrong ownerThe request goes to the wrong team or person, so the numbers are chased from a group that does not actually hold the source records.
- Framework language usedPeople ask for the data using reporting-framework terms instead of the organisation’s own operational labels, and the recipient cannot map the request to their records.
- Boundary left vagueNo one pins down which sites, entities, or activities are in play, so the dataset is assembled from an unclear organisational cut-off.
- Period basis mixed upThe team pulls figures from the wrong time window or uses a different timing basis from the one intended for the disclosure.
- Counting basis blendedDifferent calculation bases are merged in one file, so like-for-like figures are no longer comparable across the dataset.
- Source labels strippedOriginal file names, system tags, or register labels are removed during collection, making it hard to trace each figure back to its source.
- Separate populations mergedData that should stay in separate groups is combined too early, which hides differences that need to remain visible in the working set.
- Evidence details missingThe team saves the number but not the supporting metadata, so the context needed to check it later is lost.
- No approval trailThe collected figures move forward without a clear sign-off record, so nobody can show who checked them before use.
Judgement needed
- Set the group perimeter after a buy-in or saleIf a business is acquired, sold, or newly brought into the reporting group during the period, decide from which date its emissions sit inside the group total and explain the cut-off used.
- Choose one rule where country methods differWhen local data systems or country-level practices use different ways of counting the same emissions source, pick one approach for the group, apply it consistently, and note the basis for that choice.
- Decide how to handle near-boundary operationsFor sites, vehicles, contractors, or other activities that sit close to the group’s operating perimeter, state whether they are included or left out and explain the practical test used.
- Fix the reporting window and stick to itIf the organisation’s measurement cycle does not match the reporting period exactly, disclose the period covered, how any partial months or days were treated, and whether any alignment adjustments were made.
- Explain where estimates replace direct readingsWhere meter data or supplier figures are missing, use a documented estimate method, identify which figures are estimated rather than directly observed, and explain the main assumptions.
- State the calculation method used for each emissions streamIf different parts of the business are measured using different tools, emission factors, or calculation approaches, describe which method was used for each stream and why it was chosen.
- Show how you treated mixed-location dataFor operations spanning several countries or legal entities, explain whether you aggregated at site, country, or group level and how you avoided double counting or gaps across the combined dataset.
- Be clear on rounding and presentationSet a rounding rule for the reported totals and sub-totals, apply it consistently, and note if rounding causes small differences between the parts and the overall figure.
- Protect personal data by grouping small countsIf detailed emissions data could reveal sensitive information about individuals or very small teams, aggregate the figures before disclosure and explain the level at which the data was combined.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
We would report our greenhouse-gas position for the 12 months ended 31 December 2024, using a group boundary that includes all entities we control. Our figures are prepared monthly using the GHG Protocol approach, and the same method is applied across the year.
- Total emissions: 12,500 tCO2e, made up of 1,800 tCO2e from direct operations, 3,200 tCO2e from purchased energy, and 7,500 tCO2e from the wider value chain.
- Those three parts sum to the total, and the split is 14%, 26%, and 60% respectively.
Illustrates a simple annual disclosure with a monthly measurement cycle, a control-based group boundary, and a consistent breakdown across the three emissions categories.
For the six months ended 30 June 2025, we would present our emissions using a boundary that covers the company and its controlled subsidiaries. We would update the numbers every quarter, and we would use the GHG Protocol as the basis for calculation.
- Total emissions: 8,000 tCO2e, comprising 900 tCO2e from direct sources, 2,100 tCO2e from energy bought in, and 5,000 tCO2e from other value-chain sources.
- The parts reconcile to the total, with shares of 11%, 26%, and 63% in that order.
Illustrates a half-year disclosure with quarterly updates, a control-based boundary, and a complete split between direct, purchased-energy, and value-chain emissions.
Quality ladder
- Basic
I report 1,200 tCO2e for the year.
- Better
I report 1,200 tCO2e for 2025, split into 300 tCO2e from our own operations, 200 tCO2e from purchased energy, and 700 tCO2e from the wider value chain, using a company-wide boundary and our standard emissions method.
- Best
I report 1,200 tCO2e for 2025 across our whole business, measured monthly with our standard emissions method; that total includes 300 tCO2e from our own operations, 200 tCO2e from purchased energy, and 700 tCO2e from the wider value chain, and the rise versus last year mainly reflects higher activity in logistics and supplier data becoming more complete.
Check your understanding
Scenarios to work through
A facilities team has monthly fuel and electricity data for the year, but the draft pack only shows a single annual emissions figure. The sustainability lead is unsure whether that is enough for this disclosure.
A group report covers three subsidiaries, but the draft emissions table mixes all sites together without saying which entities or operations are included. One acquired business was left out because its data was incomplete.
A preparer has calculated Scope 1 and Scope 2 using an internal spreadsheet, while Scope 3 was estimated from supplier spend data. The draft notes mention the spreadsheet but do not explain the overall approach used for the emissions work.
A company is preparing its first climate disclosure for the 2025 financial year. The draft includes Scope 1, Scope 2 and Scope 3 totals, but the reporting period is only implied by the file name and not stated in the narrative or table.
Real reports
How 3 companies report it
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Aldar Properties
Abu Dhabi Commercial Bank (ADCB)
First Abu Dhabi Bank (FAB)
| Field | Aldar Properties | Abu Dhabi Commercial Bank (ADCB) | First Abu Dhabi Bank (FAB) |
|---|---|---|---|
| Total emissions | Partial | Not found | Not found |
| Counting cadence | Partial | Partial | Partial |
| Calculation method | Partial | Not found | Partial |
| Reporting perimeter | Partial | Partial | Partial |
| Covered period | Not found | Not found | Not found |
| Direct emissions | Not found | Not found | Not found |
| Purchased energy emissions | Partial | Not found | Not found |
| Value chain emissions | Partial | Not found | Not found |
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Peer comparison uses examples on this card, not prevalence in the report corpus.
Advice, not assurance
Framework references
Relevant UAE requirements and related disclosures
UAE
Art.6(1)(a)-1
within UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Related & explore
More in UAE Federal Decree-Law 11/2024 →Browse full catalogue →Search all disclosures →
FAQ
Questions this page answers
Use the page as a drafting aid: start with the plain-language explainer, work through the step-by-step preparation section, then use the draft-output section for narrative starters, visual ideas and the content-index line. The workbook and printable Library Card are there to help you organise the information before turning it into a draft.
The page says to prepare total emissions, counting cadence, calculation method, reporting perimeter, covered period, direct emissions, purchased energy emissions and value chain emissions. It is set up to help you gather those datapoints before drafting.
The page flags reporting perimeter and covered period as datapoints to prepare, so you should define them before drafting and keep them consistent across the disclosure. The step-by-step preparation section is the place to check how the page expects you to organise that information.
Those are listed as datapoints to prepare, so the page expects you to state how often the figures are counted and what method you used to calculate them. Use the preparation section and workbook to capture that information in a way that is clear enough for review.
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can gather the emissions data, explain the method, and assemble the evidence pack. The page does not assign roles for you, but it does give a structure for coordinating them.
The page includes an evidence pack with five items for assurance readiness and also sets out six assurance claims to verify with claim, risk and evidence. Use those sections together so you can link each figure or statement back to supporting documents.
The page has a section on common reporting gaps and mistakes, which is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check alongside the evidence pack and assurance claims.
Treat the assurance claims as a checklist for what a reviewer may test, then match each claim to the relevant evidence in your pack. The page gives you both the claims and the five-item evidence pack so you can organise support before assurance.
Yes, as a drafting aid only: the page includes synthetic illustrative examples and a quantitative table to show how a disclosure might be presented. Keep it clearly separate from your own reported data and make sure any figures you use are your own.
Use the example disclosure to see the level of detail and the draft-output section for narrative starters, visualisation ideas and the content-index line. Then replace the synthetic material with your own data, method and perimeter information.
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data you prepare here may be reusable for that framework, but the page does not say the requirements are identical.
More questions this page can help with