Disclosure focus
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.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
-
Base year total
Sustainability reporting team with finance or environmental data ownersThe emissions figure chosen as the starting comparison point for the reporting baseline, expressed in tonnes of carbon dioxide equivalent.
Evidence Baseline inventory file, calculation workbook, and the approval note showing which year was set as the reference point.
Watch for Base year and current-year figures get mixed up, so the baseline does not reconcile to the approved inventory for the chosen reference year.
-
Emissions by gas
Environmental data team or emissions inventory ownerA breakdown of emissions by each relevant greenhouse gas, with each gas identified separately rather than combined into one line.
Evidence Source calculation schedule or emissions model showing the gas-by-gas split and the emission factors used.
Watch for Gas categories are collapsed or mislabelled, so the split does not reconcile to the underlying calculation by gas.
-
Emissions by source
Operations team with environmental reporting leadA 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.
Evidence Site or process emissions register, operational logs, and the mapping that links each source to the reported category.
Watch for Source categories are mixed between facility and process views, so the breakdown does not reconcile to the source register.
-
Total emissions
Sustainability reporting teamThe 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.
Evidence Consolidated emissions workbook, roll-up summary, and final sign-off pack showing the arithmetic from component lines to the total.
Watch for The total is taken from a different scope or period than the component data, so it does not reconcile to the consolidated emissions calculation.
Before you start
- 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?
How to prepare it
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
Download preparation tools for Art.6(1)(a)-2 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
We used a fixed comparison year and kept the calculation trail that supports the figure.
Risk 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.
Evidence to check ['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.
Risk 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.
Evidence to check ['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.
Risk 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.
Evidence to check ['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.
Risk 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.
Evidence to check ['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
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 sustainability team by default, even though the numbers sit with operations, facilities, or the emissions analyst who actually holds the source records.
- Framework language onlyThe 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 vagueNo 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 basisOne 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 basisActivity 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 lostThe original file names, meter IDs, or system tags are stripped out during consolidation, so the team cannot show where each figure came from.
- Populations mergedEmissions from separate sites, processes, or gas groups are rolled into one bucket before review, which hides the breakdown needed for the inventory.
- Evidence trail missingThe 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.
Judgement needed
- Acquisitions, disposals, and other boundary shiftsUse 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 sourceWhere 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 lineSet 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 numbersState 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 dataShow 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 effectsExplain 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 dataIf 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 choicesIf 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.
Examples
How it reads on the page
Synthetic, written by LRA — not from a company report, not text from any standard.
We set out our starting-year emissions and the latest total for our operations, using a simple split by greenhouse gas and by main site/process so the figures can be traced through our records.
- Base year: 2022, with 48,000 tCO2e in that reference year.
- Latest year total: 2024, with 45,600 tCO2e overall; by gas this was 41,040 tCO2e of carbon dioxide, 3,648 tCO2e of methane, and 912 tCO2e of nitrous oxide.
- By source, the total was made up of 28,500 tCO2e from our main production line, 9,600 tCO2e from the heat and power plant, and 7,500 tCO2e from logistics and warehousing.
This example shows a plain-language way to present the reference-year figure, the latest total, and a breakdown that can be followed both by gas and by operational source. The numbers are internally consistent and illustrative only.
We report our reference-year emissions alongside the current total, then break the current figure down by gas and by the main parts of our network so the source of the emissions is clear.
- Base year: 2021, with 12,400 tCO2e in that year.
- Latest year total: 2024, with 11,860 tCO2e overall; by gas this was 10,674 tCO2e of carbon dioxide, 948 tCO2e of methane, and 238 tCO2e of nitrous oxide.
- By source, the total was made up of 6,900 tCO2e from stores, 3,200 tCO2e from distribution centres, and 1,760 tCO2e from delivery vehicles.
This example uses a different sector and a different set of figures, while still showing the reference-year amount, the latest total, and a complete split by gas and by source. The figures are synthetic and add up consistently.
Quality ladder
- Basic
I report total emissions of 12,000 tCO2e.
- Better
I report 12,000 tCO2e in total, split by gas as 10,500 tCO2e from carbon dioxide, 1,200 tCO2e from methane and 300 tCO2e from nitrous oxide, and by source across our main plant and process lines.
- Best
I report 12,000 tCO2e for the year ended 31 December 2025, with 10,500 tCO2e from carbon dioxide, 1,200 tCO2e from methane and 300 tCO2e from nitrous oxide, split across our main plant and process lines, and the year-on-year rise mainly reflects higher output at the plant.
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.
A group has two production sites. Site A is fully measured, but Site B is still being estimated from utility bills and production records. The preparer is unsure whether to wait until every estimate is refined before drafting the disclosure.
A services company has only one office and one fleet of vehicles. The preparer plans to report a single total emissions figure and says the gas split is unnecessary because the business is small and the emissions come from only one place.
A preparer has last year’s base-year figure, this year’s total, and a note saying the emissions are mainly from the factory and the delivery fleet. However, the gas split was copied from an old spreadsheet and no one can trace it back to source records.
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.
TAQA (Abu Dhabi National Energy Company)
Aldar Properties
Abu Dhabi Commercial Bank (ADCB)
| Field | TAQA (Abu Dhabi National Energy Company) | Aldar Properties | Abu Dhabi Commercial Bank (ADCB) |
|---|---|---|---|
| Base year total | Not found | Not found | Not found |
| Emissions by gas | Not found | Not found | Not found |
| Emissions by source | Not found | Not found | Not found |
| Total emissions | Not found | Not found | Partial |
Ask the Knowledge Hub AI Assistant about this disclosure
Get practical answers for your reporting context.
Check your text
Paste one or two paragraphs. The fragment is used for this check only and is not stored in your conversation.
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)-2
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
The page says to prepare four datapoints: base year total, emissions by gas, emissions by source, and total emissions. Use the plain-language explainer and the step-by-step preparation section to turn those into a draft.
Use it as a working sequence for collecting the required datapoints, checking the scope and method, and then shaping the disclosure. The page is designed to help you move from raw data to a draft output.
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the four assurance claims to verify so you can show where the numbers came from and how they were prepared.
The page gives four claim/risk/evidence checks to help you test the disclosure before assurance. Treat them as a practical review list to spot gaps in the data, method, or supporting evidence.
The page lists common gaps and mistakes so you can check your draft before sign-off. Use that section to catch missing datapoints, weak evidence, or inconsistent presentation early.
The page includes synthetic illustrative example disclosures, including a quantitative table, to show what a finished draft can look like. Use them as a formatting and content guide only, not as real reporting data.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Those tools are there to help you convert prepared data into a first draft more efficiently.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the card as a quick reference.
The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership can sit with the team that controls the underlying data and draft. Use the preparation and evidence sections to agree who collects, checks, and signs off each part.
The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data may be reusable across workflows. That does not mean the requirements are identical, so use the page as a practical bridge rather than a substitute for the other framework.
More questions this page can help with