Designation, thresholds and the reporting perimeter

Federal Decree-Law No. (11) of 2024 works through designated Sources and competent-authority instructions, not through one corporate filing. These guides settle which legal entity, branch or facility is caught, and let the consolidation method follow the legal perimeter instead of leading it.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by MOCCAE

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Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

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Decision guide · 16 min UAE Climate Law Organisational Boundary: Operational Control, Financial Control or Equity Share?

A practitioner guide to separating the legally designated Source from the greenhouse gas consolidation method, with decision criteria for groups, facilities, joint …

Decision guide · 21 min UAE Climate Law for Multi-Emirate Groups: Entities, Facilities and Competent Authorities

How to coordinate legal entities, operating facilities, local authority instructions, portals and group controls without assuming that one consolidated filing answers every …

Decision guide · 16 min UAE Climate Law for Foreign Branches and Multinational Groups

How to assess a UAE branch or facility, reuse a foreign parent’s GHG system, control cross-border data and make UAE-specific reporting adjustments.

Decision guide · 15 min UAE Carbon Registry 0.5 Million tCO2e Threshold: Entity, Facility or Group?

Explainer · 10 min

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Go deeper · UAE FDL 11 / 2024

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Obligations under Federal Decree-Law 11 of 2024, from inventory to the reduction plan.

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