UAE Federal Decree-Law 11/2024 — Disclosure of activity…

Q: How do I use the Art.6(1)(b)-1 page to draft the disclosure from scratch?

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.

Q: What data do I need to collect for Art.6(1)(b)-1 before I can write the disclosure?

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.

Q: How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?

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.

Q: Who should own the Art.6(1)(b)-1 data and sign-off process?

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.

Q: What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?

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.

Q: What are the common mistakes to avoid when reporting Art.6(1)(b)-1?

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.

Q: How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?

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.

Q: What should I take from the printable Library Card PDF for Art.6(1)(b)-1?

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.

Q: Can I use the synthetic example disclosure on the Art.6(1)(b)-1 page as a template?

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.

Q: How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?

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.

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

Fuel and energy activity
Operations / Facilities / Energy management

Record the underlying activity figures used to calculate fuel use and energy consumption, with the relevant period and units clearly shown.

Evidence Meter reads, fuel purchase records, utility invoices, energy management reports, and the working file used to compile the figures.

Watch for Activity figures do not reconcile to utility, fuel purchase, or meter source records.
Current reduction actions
Sustainability / Operations / Project management

List the actions already in place to reduce emissions, describing what is being done now rather than future intentions.

Evidence Project trackers, implementation plans, internal approvals, site action logs, and performance updates showing measures in operation.

Watch for Current actions are mixed up with planned initiatives that have not started yet.
Forecast emissions cut
Sustainability / Climate reporting / Finance

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.

Evidence Calculation workbook, abatement model, project assumptions, engineering estimates, and sign-off from the team that prepared the forecast.

Watch for The forecast uses a different period or baseline than the measure it is meant to support.
Future reduction actions
Sustainability / Strategy / Operations

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.

Evidence Pipeline register, business case, board papers, project plans, and approval documents for proposed initiatives.

Watch for Proposed actions are recorded as if they were already operating.
Delivery timetable
Project management / Sustainability

Set out when the relevant actions or milestones are expected to happen, using a clear sequence of dates or periods.

Evidence Project schedule, implementation roadmap, milestone tracker, and approved timeline from the responsible team.

Watch for The timetable is out of step with the project plan or uses the wrong reporting period.

Before you start

Have you decided which fuel and energy figures belong in this disclosure, and which parts of the business they cover?
Are you using a single reporting period and measurement basis for the activity figures, the reduction estimate, and the timetable?
Can each number and statement be traced back to a source record, calculation, or owner before you draft it?
Have you agreed what counts as a current action versus a planned one, so the two lists do not overlap?
Is the emissions-cut estimate expressed in tonnes of carbon dioxide equivalent, and based on the same assumptions used elsewhere?

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

How to prepare it

Set the reporting boundary first: decide which sites, operations, and time period this disclosure will cover, so the figures and narrative are drawn from the same scope throughout.

Agree the definitions you will use for the activity inputs and the reduction items, so everyone records fuel use, energy use, current actions, planned actions, and the expected cut in emissions in the same way.

Gather the underlying records that support each item, such as meter reads, invoices, logs, project papers, and internal approvals, and keep them linked to the relevant measure or figure.

Prepare the disclosure content in the required form: provide the activity data, describe the current and planned reduction actions, state the expected emissions reduction in tCO2e, and set out the timing for delivery.

Record any exclusions, assumptions, restatements, or methodology changes, and explain why they were made so the reported information can be traced and compared over time.

Check the draft against the official source before sign-off, confirming that the scope, definitions, evidence, figures, and narrative all match the source requirement and that nothing material has been omitted.

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

Download preparation tools for Art.6(1)(b)-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access

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 ↧

Check

For each claim, check the evidence

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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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

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.

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 team asks the wrong business owner, so the figures come from someone who does not run the fuel, energy, or reduction work.
Framework language onlyPeople ask for data using disclosure jargon instead of the organisation’s own operational terms, and the source team cannot tell what to pull.
No boundary setThe collector never fixes which sites, vehicles, or activities are in scope, so the dataset mixes covered and uncovered operations.
Wrong period basisThe request does not pin down the reporting period or cut-off date, so the numbers are taken from a different time basis than the one intended.
Mixed counting basisOne file combines different ways of counting activity or reduction data, which makes the totals impossible to compare cleanly.
Source labels lostOriginal file names, meter tags, or system labels are stripped out, so the evidence trail no longer shows where each figure came from.
Separate groups mergedData that should stay in separate buckets is rolled together, so current actions, planned actions, and expected reduction figures get blurred.
Missing evidence trailThe pack is built without the supporting metadata and sign-off record, so no one can see who checked the source or when.

＋ Show 4 more

Judgement needed

Set the group boundary after a buy-in or saleUse a clear cut-off for acquisitions and disposals, then explain whether the figures cover the full period, only the time in scope, or a restated base period so the activity and reduction numbers stay comparable.
Handle different country definitions with one internal ruleWhere local records use different labels or calculation methods, map them to one organisation-wide approach and disclose the mapping choice so the reported activity and reduction data are built on the same basis.
Decide how to treat sites or teams near the boundaryFor operations that sit close to the reporting perimeter, apply a documented inclusion rule and explain it so readers can see why a site, fleet, or business line is in or out of the figures.
Choose one timing basis and stick to itIf source systems close on different dates or run on different reporting cycles, state the date basis used for the figures and note any timing adjustments made to align activity and reduction data.
Separate measured values from estimatesWhen actual readings are missing, use a documented estimate method, identify which numbers are estimated, and explain the basis so users can judge the reliability of the activity and reduction data.
Explain how rounding affects the totalsIf values are rounded, say the rounding rule used and make sure the rounded line items still reconcile sensibly to the total reduction figure.
Aggregate enough to protect personal or sensitive dataWhere detailed operational data could expose individuals or sensitive locations, combine it to a higher level and disclose the aggregation approach so the reported figures remain usable without breaching privacy controls.
Align fuel and energy records from mixed systemsIf fuel use and energy consumption come from different meters, invoices, or ERP feeds, choose one consolidation method and explain any conversions or substitutions used to produce the final activity data.
Distinguish current actions from future plansKeep measures already under way separate from measures still being designed, and describe the timeline for each so readers can tell what is happening now and what is only planned.
State the reduction estimate basis in tonnesFor the expected emissions reduction figure, disclose the calculation approach, key assumptions, and whether the number is a forecast or a measured outcome so the tCO2e value can be understood in context.

＋ Show 6 more

Examples

How it reads on the page

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

Illustrative (synthetic) example — Manufacturing

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.

Illustrative (synthetic) example — Retail and logistics

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.

Quality ladder

Basic
I report 1,250 tCO2e of expected cuts.
Better
I report 1,250 tCO2e of expected cuts from lower fuel use and energy demand, alongside our current efficiency actions and planned steps.
Best
I report 1,250 tCO2e of expected cuts for 2025–2027 from lower fuel use and energy demand, based on our current efficiency actions and planned steps, and the figure is higher than last year because we have expanded the programme to more sites.

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.

QWhich items should be pulled together for the disclosure, and how should the team treat the numbers and actions they have at different stages of readiness?

Reveal model answer →

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.

QCan the disclosure go ahead with the operational data and measures now, or should it wait until every figure is final?

Reveal model answer →

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.

QWhat should the preparer do about the timing and the planned action before sign-off?

Reveal model answer →

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.

QShould the preparer accept that approach, or is something missing from the disclosure package?

Reveal model answer →

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.

Real published reports

TAQA (Abu Dhabi National Energy Company)

None · United Arab Emirates · 2024 · p.103 ↗

TAQA’s 2024 Integrated Report provides covered data on fuel consumption activity, listing specific values for fuel consumed over multiple years on page 102. However, the report lacks clear disclosures on current reduction measures and planned measures related to emissions reduction. There is some unclear context on expected emissions reduction in tCO2e on page 290, but no definitive quantified target or clear statement is presented.

Abu Dhabi Commercial Bank (ADCB)

None · United Arab Emirates · 2024 · p.7 ↗

Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered datapoint on energy intensity, reporting electricity and fuel consumption within the organisation, with data for 2021 limited to the UAE (p.51). There is partial information on current reduction measures linked to executive management remuneration related to climate considerations, though no headline value is given (p.136). However, the report lacks clear disclosure of expected emissions reductions in tCO2e (p.7) and does not present planned measures for emissions reduction.

Aldar Properties

None · United Arab Emirates · 2024 · p.23 ↗

Aldar Properties’ Sustainability Report 2024 provides detailed activity data on fuel use and energy consumption, specifically noting fuel consumption in assets such as buildings, marinas, vehicle fleets, and machinery without exclusions (p.84). The report also references emission factors and management approaches related to energy and emissions (pp.80, 106), and mentions reductions in fuel, electricity, and cooling consumption contributing to scope 1 and scope 2 emissions decreases (p.23). However, the report does not include information on current reduction measures, expected emissions reductions in tCO2e, or planned measures related to Art.6(1)(b) 1.

Field	TAQA (Abu Dhabi National Energy Company)	Abu Dhabi Commercial Bank (ADCB)	Aldar Properties
Fuel and energy activity	Not found	Not found	Not found
Current reduction actions	Not found	Partial	Not found
Forecast emissions cut	Partial	Partial	Not found
Future reduction actions	Not found	Not found	Not found
Delivery timetable	Not found	Not found	Not found

Full evidence map with quotes and page numbers →

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Framework references

Relevant UAE requirements and related disclosures

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

Open official source →

Related & explore

Regular GHG emissions measurement and disclosure → Card Comprehensive emissions inventory → Card Emission reduction measures → Card Expected outcomes of emission reduction initiatives → Card Emissions data retention and accessibility →Browse all disclosures →

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

FAQ

Questions this page answers

How do I use the Art.6(1)(b)-1 page to draft the disclosure from scratch?+

What data do I need to collect for Art.6(1)(b)-1 before I can write the disclosure?+

How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?+

Who should own the Art.6(1)(b)-1 data and sign-off process?+

What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?+

What are the common mistakes to avoid when reporting Art.6(1)(b)-1?+

How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?+

What should I take from the printable Library Card PDF for Art.6(1)(b)-1?+

Can I use the synthetic example disclosure on the Art.6(1)(b)-1 page as a template?+

How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?+

How does Art.6(1)(b)-1 relate to ESRS E1, and can I reuse the same data?+

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

Disclosure of activity and reduction data

What to collect before drafting

Fuel and energy activity

Current reduction actions

Forecast emissions cut

Future reduction actions