UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects·Disclosure Art.6(1)(b)-1
Disclosure of activity and reduction data
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official MOCCAE source.
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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.6(1)(b)-1 · 2024
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LRA educational guidance · Not issued or endorsed by MOCCAE
Disclosure focus
This provision asks an organisation to report its activity data and the related reduction data for the relevant emissions or climate metric, so readers can see both the scale of the activity and the effect of any reduction measures. In practice, the emphasis is on giving a complete and comparable picture of what was measured, how much activity was covered, and what reduction outcome was reported, rather than only highlighting selected results.
The practical focus is usually on coverage across the organisation’s operations, not just a few flagship sites or best-performing locations. The reporting should make clear whether the figures relate to the whole business, a defined part of it, or only certain facilities, so users can judge how representative the data is and whether any important activities have been left out.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official MOCCAE source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Fuel and energy activity | Record the underlying activity figures used to calculate fuel use and energy consumption, with the relevant period and units clearly shown. | Meter reads, fuel purchase records, utility invoices, energy management reports, and the working file used to compile the figures. | Operations / Facilities / Energy management |
| Current reduction actions | List the actions already in place to reduce emissions, describing what is being done now rather than future intentions. | Project trackers, implementation plans, internal approvals, site action logs, and performance updates showing measures in operation. | Sustainability / Operations / Project management |
| Forecast emissions cut | Capture the estimated amount of emissions reduction expected from the relevant actions, stated in tCO2e and tied to the same assumptions and period as the underlying plan. | Calculation workbook, abatement model, project assumptions, engineering estimates, and sign-off from the team that prepared the forecast. | Sustainability / Climate reporting / Finance |
| Future reduction actions | Describe the actions that are intended but not yet in place, including enough detail to show what will be done and at what stage they are. | Pipeline register, business case, board papers, project plans, and approval documents for proposed initiatives. | Sustainability / Strategy / Operations |
| Delivery timetable | Set out when the relevant actions or milestones are expected to happen, using a clear sequence of dates or periods. | Project schedule, implementation roadmap, milestone tracker, and approved timeline from the responsible team. | Project management / Sustainability |
How to prepare it
Request the data
Request activity and reduction data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What operational activity data, current and planned reduction actions, expected emissions savings, and timing can we evidence for the reporting period?
Use your organisation’s own terms for sites, assets, utilities, projects, and improvement actions first, then map them to the reporting fields. Keep the request in business language that your operations, facilities, energy, or sustainability teams already use, and check the source material before sign-off.
Weak request
Please provide the disclosure data for the reporting period, including activity data, reduction measures, expected emissions reduction, planned measures, and timeline.
Why it fails: It uses framework-style wording that may not match how the operational owner tracks the information, and it does not tell them which systems, sites, or internal categories to pull from. It also leaves out the practical evidence details needed to trace each figure back to a source.
Better request
Please send the operations data for [reporting period] for [sites/assets/processes]: fuel and energy usage, the actions already in place to cut use or emissions, the actions planned next, the timing for those actions, and any estimated emissions savings. Use your team’s normal labels, and add the source for each line item.
Formal email template
Subject: Request for operational activity and reduction data for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack and need your help with the operational data for [sites/assets/processes]. Please send the information for [reporting period] covering: - activity data for fuel use and energy consumption; - the reduction actions currently in place; - planned reduction actions and their timing; and - the expected emissions savings for each action, where available. Please use the terms and categories your team already uses internally, and include the source for each figure (for example, meter system, invoice file, project tracker, or estimate basis). If any item is based on an estimate, please note the method used. A possible LRA training template is attached below for reference. Please adapt this to your organisation and check the source material before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name] — could you share the ops data for [reporting period] for [sites/assets]? We need fuel and energy activity, current reduction actions, planned actions, timing, and any expected emissions savings. Please use your team’s usual terms and include the source for each item. Thanks.
Industry examples
Manufacturing
Context. A plant team tracks boilers, compressed air, ovens, and electricity use in a maintenance and energy dashboard.
Adapted request. Hi [name] — for [reporting period], please share the plant data for boilers, compressed air, ovens, and electricity: usage figures, the efficiency actions already running, the actions planned next, the timing for each, and the estimated emissions savings where you have them. Please include the dashboard, invoice, or project file used for each line.
Example response. Plant energy dashboard export; boiler tuning and compressed-air leak repair already in place; VSD installation planned for Q3; estimated savings 180 tCO2e; source notes attached for each line.
Logistics
Context. A transport team manages diesel use, route optimisation, driver coaching, and vehicle replacement plans.
Adapted request. Hi [name] — for [reporting period], please send the fleet data for diesel use and other energy use, the reduction actions already in place, the planned actions and timing, and the expected emissions savings for each measure. Please use your fleet team’s usual labels and include the source file or estimate basis for each item.
Example response. Fuel card report and telematics export; route optimisation and driver coaching active; EV van trial planned for Q4; estimated savings 95 tCO2e; source references listed by vehicle group and action.
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
Explain which operational figures were gathered, how fuel and energy use were defined for this disclosure, and how the expected emissions reduction was estimated from the measures identified.
Context note
Set out what the figures show about the organisation’s present energy and fuel profile, the actions already under way, the further steps planned, and the scale of the emissions cut expected from them.
Fluctuation statement
If the numbers move from one period to the next, link the change to shifts in fuel or energy use, the introduction or removal of measures, and any timing differences in when planned actions take effect.
Content index entry
Art.6(1)(b)-1 Disclosure of activity and reduction data — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for Art.6(1)(b)-1 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We pulled together the fuel and electricity figures from the relevant sites and systems, and we can show how each number was traced back to source records. | The assurer may test whether the coverage figure is complete, whether any sites, meters or periods were left out, and whether the underlying activity data is reliable enough to support the reported number. | Meter logs, utility invoices, fuel purchase records, site-level extracts, consolidation workbook, boundary list, reconciliation notes, and any documented exclusions or estimates. |
| We used the Ministry’s current template for the package we sent, and the same version was used for the submission to the Ministry and the competent authority. | The assurer may check whether the filing was prepared in the correct format, whether the right version of the form was used, and whether the package sent matches what was approved internally. | Completed Ministry template, version control record, submission pack, transmittal email or portal receipt, internal approval sign-off, and evidence of any template updates before filing. |
| Our filing includes the activity figures linked to fuel use and energy use, and we can explain how those figures were compiled. | The assurer may probe whether the disclosed activity data is actually included, whether the figures are internally consistent, and whether the compilation method is documented and repeatable. | Disclosure draft, source-to-report mapping, calculation sheets, data dictionary, methodology note, and review comments showing the figures were checked before issue. |
| We set out the measures already in place to cut emissions, based on the actions operating during the reporting period. | The assurer may ask whether the measures described were genuinely in place at the reporting date, whether they were operating as stated, and whether the description is complete and not overstated. | Project registers, implementation status reports, management approvals, site evidence, meeting minutes, and any supporting photos, contracts or commissioning records. |
| We quantified the expected cut in emissions in tonnes of carbon dioxide equivalent, using the assumptions and calculations we documented. | The assurer may test whether the reduction figure is mathematically sound, whether the assumptions are reasonable and consistently applied, and whether the unit and basis of calculation are clear. | Calculation model, assumption log, emission factors used, scenario analysis, reviewer sign-off, and evidence supporting the baseline and expected post-measure position. |
| We included the actions we plan to take next, and we can show that they were treated as planned rather than already delivered. | The assurer may check whether the future actions are genuinely forward-looking, whether delivery dates and responsibilities are credible, and whether there is a clear distinction between planned and completed work. | Project plan, budget approval, implementation timetable, ownership matrix, board or management papers, and status evidence showing the actions were not yet completed at the reporting date. |
Evidence pack to prepare
Common reporting gaps
Common gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
We have mapped the fuel and electricity we used across our main sites, and we are pairing that activity data with actions already under way to cut emissions.
- In the latest year, our boilers and fleet used 18,000 MWh of gas and diesel combined, while purchased electricity totalled 12,000 MWh.
- We have already started efficiency upgrades, including heat-recovery units and better controls, and we expect these steps to lower annual emissions by about 4,200 tCO2e.
- Next, we plan to replace two older production lines, expand on-site solar, and complete staff training, with the main measures phased in from 2025 to 2027.
This example shows how a company can describe its energy use, what it is already doing to reduce emissions, what it expects those actions to save, and what it plans to do next, all in plain language.
Our group has tracked the energy behind store operations and distribution, and we are linking that usage to the steps we are taking now and the work we have scheduled.
- For the reporting period, our delivery vans used 9,500 litres of diesel and our warehouses consumed 6,800 MWh of electricity.
- Current actions include route optimisation, LED roll-out, and refrigeration maintenance, which we estimate will reduce emissions by 1,750 tCO2e each year.
- We intend to add electric vans, install rooftop solar at two depots, and tighten energy controls in stores, with delivery of these measures running from late 2024 through 2026.
This example demonstrates a narrative disclosure that covers operational energy use, current reduction steps, the expected emissions benefit, and the forward plan with timing.
Company reports
How companies report Art.6(1)(b)-1 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Ask the Study Studio AI Assistant about this disclosure
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Check your understanding
Scenarios to work through
A facilities team has monthly diesel and electricity records, plus a spreadsheet showing boiler upgrades already installed. The sustainability lead also has a draft plan for LED roll-out and a simple schedule for the next 18 months.
A preparer has verified gas and grid-electricity figures for the year, but the emissions-reduction estimate is still being refined by the engineering team. The draft report is due before the estimate is final.
A project team has approved a switch to lower-energy equipment, but procurement has slipped and the installation date has moved twice. The sustainability report draft currently says the change will happen 'soon' and gives no further detail.
An operations manager wants to report only the carbon-saving projects because they look positive, leaving out the fuel and electricity figures on the basis that they are 'internal management data'. The draft also mixes current actions with future projects in one paragraph.
Framework references
Relevant UAE requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
UAE
Art.6(1)(b)-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 → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
Start with the plain-language explainer, then work through the step-by-step preparation section and the five datapoints listed on the page. The draft-output section also gives visualisation ideas, narrative starters and a content-index line you can adapt into a first draft.
The page says to prepare five datapoints: fuel and energy activity, current reduction actions, forecast emissions cut, future reduction actions and the delivery timetable. Use those as your minimum data collection checklist before drafting.
Use the page’s step-by-step preparation guidance to decide what sits in scope and how you will describe the data behind each datapoint. The page does not give a fixed methodology, so the practical approach is to align your scope, assumptions and timing to the evidence you can actually support.
The page is useful for assigning ownership because it separates the disclosure into specific datapoints and an assurance-ready evidence pack. In practice, that lets a sustainability or ESG lead coordinate with HR, operations or other data owners and then route the draft through the right reviewer.
The page includes an evidence pack with five items for assurance readiness, plus six assurance claims to verify. Use those together to build a file that links each claim to the supporting source material before the draft is finalised.
The page lists common reporting gaps and mistakes, so it is meant to help you spot missing data, weak support or unclear drafting before submission. A good use is to compare your draft against the page’s checklist-style guidance and close any gaps early.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the disclosure work and the assurance evidence. Use it alongside the page’s preparation steps, evidence pack and assurance claims so your draft and support files stay aligned.
The Download Centre also provides a printable Library Card in PDF format, which is useful as a quick reference while you gather data and draft the disclosure. It is best used as a companion to the main page rather than as a standalone source.
Yes, but only as a synthetic illustration of how the disclosure might be structured. The page’s example is there to show the kind of narrative and quantitative presentation you could build, not to replace your own organisation’s data.
Use the page’s draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That makes it easier to turn your collected datapoints into a readable draft with a clear structure.
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across reporting work. Treat that as a practical cross-reference, not a statement that the requirements are identical.
More questions this page can help with
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