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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)(a)-1

Regular GHG emissions measurement and disclosure

Q: How do I use the Art.6(1)(a)-1 page to draft a first-pass climate disclosure from the workbook and example output?

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.

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

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.

Q: How should I decide the reporting perimeter and covered period for this disclosure?

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.

Q: What does the page mean by counting cadence and calculation method for Art.6(1)(a)-1?

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.

Q: Who should own the Art.6(1)(a)-1 disclosure data in practice?

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.

Q: What evidence should I keep to make Art.6(1)(a)-1 assurance-ready?

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.

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

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.

Q: How do I use the six assurance claims on the page to build my evidence pack?

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.

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

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.

Q: How do I turn the page’s example and narrative starters into a final disclosure for Art.6(1)(a)-1?

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.

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de MOCCAE.

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Pasaporte publicado

Revisión pendiente

··· En revisión Revisión editorial en curso Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma. Úsela junto con la fuente oficial de MOCCAE mientras dure esa revisión.

Norma

UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects

Disclosure Art.6(1)(a)-1 · 2024

En vigor

2025-05-30

Fuente oficial: Abrir ↗

Última revisión

—

Material formativo de LRA · No emitido ni avalado por MOCCAE

Para preparar esta divulgación

8campos que preparar 6afirmaciones que verificar 5áreas de evidencia 3ejemplos de informes

Foco de la divulgación

This asks an organisation to measure and disclose its greenhouse gas emissions on a regular basis, rather than as a one-off exercise. In practice, the focus is on having a repeatable process for collecting emissions data, so the organisation can report consistently over time and show how its emissions profile is changing.

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.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de MOCCAE.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

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?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
Total emissions	The total greenhouse gas emissions figure for the reporting set, expressed in tonnes of carbon dioxide equivalent.	Consolidated emissions calculation, source activity data, and the final reported total.	Sustainability reporting / Environmental data team
Counting cadence	How often the emissions figure is measured or updated for reporting purposes.	Reporting timetable, data collection schedule, or internal methodology note showing the update cycle.	Sustainability reporting / Environmental data team
Calculation method	The named approach used to calculate emissions, including the framework or method applied.	Methodology document, calculation protocol, or approved reporting manual naming the approach used.	Sustainability reporting / Environmental data team
Reporting perimeter	Which parts of the business are included in the emissions boundary, such as entities, sites, or operations.	Boundary memo, consolidation map, or group structure showing what is in and out of the reporting set.	Finance / Group reporting
Covered period	The exact start and end dates for the emissions reporting period.	Annual report timetable, reporting pack cover page, or period control showing the dates used.	Finance / Group reporting
Direct emissions	Emissions from sources the organisation controls directly, reported in tonnes of carbon dioxide equivalent.	Fuel use logs, fleet data, refrigerant records, and the direct-emissions calculation file.	Operations / Environmental data team
Purchased energy emissions	Emissions linked to bought electricity, heat, steam, or cooling, reported in tonnes of carbon dioxide equivalent.	Utility invoices, meter data, supplier statements, and the purchased-energy calculation file.	Operations / Environmental data team
Value chain emissions	Emissions from the wider value chain outside direct and purchased-energy sources, reported in tonnes of carbon dioxide equivalent.	Supplier, logistics, travel, waste, or other upstream/downstream activity data and the scope 3 calculation file.	Procurement / Sustainability reporting

＋ Mostrar los subelementos de Art.6(1)(a)-1 (lista de trabajo de LRA)

Cómo prepararlo

Set the reporting perimeter first: decide which entities, operations and activities sit inside the group you are reporting on, and keep that boundary consistent with the period you are covering.

Choose the calculation approach you will use, then apply it consistently across the data set so the figures are built on one clear basis rather than mixed methods.

Gather the source records that support each emissions figure, including the underlying activity data and any working papers used to turn those records into reported numbers.

Prepare the required outputs for the period: the overall emissions total, the separate figures for direct, purchased-energy and value-chain emissions, plus the reporting cadence and the time window covered.

Record any parts of the business left out, any boundary changes, and the reason for those choices so a reviewer can see how the reported numbers were assembled.

Check the final disclosure against the official source before submission, confirming that the boundary, method, period and figures all match the underlying evidence and the source text.

Solicitar los datos

Request the emissions data from EHS / Operations

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

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.

Solicitud débil

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.

Por qué falla: 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.

Solicitud mejor

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.

Plantilla de correo formal

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]

Versión corta para Teams / Slack

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]

Ejemplos sectoriales

Manufacturing

Contexto. A plant team tracks fuel use, process emissions, purchased electricity, and refrigerant top-ups across several sites.

Solicitud adaptada. 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.

Ejemplo de respuesta. Attached workbook with monthly site data, year-end total, method note, boundary note, and links to meter exports and fuel logs.

Retail / Logistics

Contexto. An operations team manages store energy, warehouse utilities, and fleet fuel across a network of locations.

Solicitud adaptada. 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.

Ejemplo de respuesta. Spreadsheet with store, warehouse, and fleet rows; monthly refresh note; calculation summary; boundary statement; and source file list.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

State the calculation approach used, define the reporting perimeter and period covered, and note how often the figures were measured or updated.

Nota de contexto

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.

Declaración sobre las variaciones

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.

Entrada del índice de contenidos

Art.6(1)(a)-1 Regular GHG emissions measurement and disclosure — [location / page] / [notes]

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para Art.6(1)(a)-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community

01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
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.	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.	['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.	The assurer may question whether the chosen approach was applied consistently, or whether the method used is clear enough to support the reported numbers.	['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.	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.	['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.	The assurer may test whether the period was changed part-way through preparation, or whether the disclosed window matches the source records.	['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.	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.	['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.	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.	['Submitted report copy', 'Submission receipt or filing confirmation', 'Final internal approval version']

Paquete de evidencia que preparar

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

Carencias habituales en los informes

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.

Carencias habituales

Errores que evitar al recopilar los datos

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.

＋ Mostrar 6 más

Dónde suele hacer falta juicio profesional

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.

＋ Mostrar 6 más

Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Manufacturing

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.

Illustrative (synthetic) example — Retail

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.

Informes de empresas

Cómo informan las empresas sobre Art.6(1)(a)-1 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados

Aldar Properties

None · United Arab Emirates · 2024

Abrir el informe →

Aldar Properties’ Sustainability Report 2024 provides a clear disclosure of Scope 1 emissions with a reported value on page 76. The report includes partial context on organizational boundaries related to fuel, waste, and water use on page 85, and mentions GHG emissions by source by business on page 89, though without clear numerical values for total emissions. Notably, the report lacks clear disclosures or quotable evidence for Scope 2 and Scope 3 emissions values, measurement frequency, methodology used, and the reporting period, with these datapoints marked as unclear or not found.

Abu Dhabi Commercial Bank (ADCB)

None · United Arab Emirates · 2024

Abrir el informe →

Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered disclosure of its Scope 1 greenhouse gas emissions in tCO2e on page 121, including emissions per full-time equivalent employee. The report also details the methodology used for emissions calculation, referencing the GHG Protocol on page 31, and partially addresses measurement frequency on page 3 without providing headline values. However, the report lacks clear information on organizational boundary, reporting period, and does not disclose Scope 2 or Scope 3 emissions values.

First Abu Dhabi Bank (FAB)

None · United Arab Emirates · 2024

Abrir el informe →

First Abu Dhabi Bank's ESG Report 2024 provides a covered datapoint on total emissions, reporting restated values of 25 million tCO2e for 2021 and 24 million tCO2e for 2022 on page 17. The report partially addresses measurement frequency with supporting context on page 81, though no explicit headline value is given. However, key details such as organizational boundary, reporting period, and scope 1, 2, and 3 emissions are not found, while the methodology used is unclear despite some related context on page 77.

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Pruebe ¿Cómo preparo Art.6(1)(a)-1? ¿Qué datos necesito recopilar? ¿Dónde puedo ver un ejemplo de un informe real? ¿Qué errores debo evitar?

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Escenarios para trabajar

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.

PShould the pack also show how often emissions are measured, and not just the annual total?

Mostrar la respuesta modelo →

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.

PCan the preparer leave the boundary description vague while the numbers are being finalised?

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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.

PDoes the disclosure need to identify the method used for the emissions measurement, even if different parts use different inputs?

Mostrar la respuesta modelo →

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.

PIs it acceptable to rely on the file name to show the reporting period?

Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de UAE y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

UAE

Art.6(1)(a)-1

dentro de UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects

Abrir la fuente oficial →

Relacionado y explorar

Comprehensive emissions inventory → Ficha Emission reduction measures → Ficha Disclosure of activity and reduction data → Ficha Expected outcomes of emission reduction initiatives → Ficha Emissions data retention and accessibility → Ver todas las divulgaciones →

Más en UAE Federal Decree-Law 11/2024 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

How do I use the Art.6(1)(a)-1 page to draft a first-pass climate disclosure from the workbook and example output?+

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

How should I decide the reporting perimeter and covered period for this disclosure?+

What does the page mean by counting cadence and calculation method for Art.6(1)(a)-1?+

Who should own the Art.6(1)(a)-1 disclosure data in practice?+

What evidence should I keep to make Art.6(1)(a)-1 assurance-ready?+

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

How do I use the six assurance claims on the page to build my evidence pack?+

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

How do I turn the page’s example and narrative starters into a final disclosure for Art.6(1)(a)-1?+

Is the Art.6(1)(a)-1 page useful if I am mapping data to ESRS E1 as well?+

Más preguntas con las que puede ayudar esta página

Art.6(1)(a)-1 disclosure checklist for sustainability manager Art.6(1)(a)-1 emissions data points to collect before drafting Art.6(1)(a)-1 reporting perimeter and covered period guidance Art.6(1)(a)-1 counting cadence and calculation method workbook Art.6(1)(a)-1 evidence pack for assurance readiness Art.6(1)(a)-1 common reporting mistakes to avoid Art.6(1)(a)-1 synthetic example disclosure and narrative starters Art.6(1)(a)-1 download centre workbook pdf library card Art.6(1)(a)-1 draft output content index line example Art.6(1)(a)-1 assurance claims claim risk evidence Art.6(1)(a)-1 from company reports links where topic is disclosed Art.6(1)(a)-1 ESRS E1 data reuse for climate disclosure

Profundizar · Art.6(1)(a)-1

Aprenda a preparar esta divulgación de principio a fin

This guide covers one obligation of Federal Decree-Law 11/2024. The UAE Climate Law course walks the full compliance workflow — GHG measurement, reduction plans and adaptation reporting — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the UAE Climate Law course →

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Gratis · LRA Community

Consiga sus herramientas para Art.6(1)(a)-1 — gratis

Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

Los miembros ven el mapa completo de cobertura de puntos de dato — ✓ con referencias de página — en tres informes reales, con las palabras de las propias empresas.

Regular GHG emissions measurement and disclosure

Pasaporte publicado

Antes de empezar

Información clave que preparar

Cómo prepararlo

Request the emissions data from EHS / Operations

Notas que convierten los datos en una divulgación

Herramientas y formularios de preparación

Para cada afirmación, compruebe la evidencia

Errores que evitar al recopilar los datos

Dónde suele hacer falta juicio profesional

Ejemplos ilustrativos

Cómo informan las empresas sobre Art.6(1)(a)-1 en la práctica

Pregunte al asistente de IA de Study Studio sobre esta divulgación

Escenarios para trabajar

Requisitos aplicables de UAE y divulgaciones relacionadas

Preguntas que responde esta página

Aprenda a preparar esta divulgación de principio a fin

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