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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)-3

Emission reduction measures

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.

Pasaporte publicado

Revisión pendiente
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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)-3 · 2024

En vigor

2025-05-30

Fuente oficial: Abrir ↗

Última revisión

Material formativo de LRA · No emitido ni avalado por MOCCAE

Foco de la divulgación

This disclosure asks an organisation to explain the measures it is using to reduce its greenhouse gas emissions. In practice, that means describing the actions, programmes, technologies, policies or operational changes that are intended to lower emissions, rather than only stating a high-level ambition or target. The focus is on what is actually being done, or planned in a concrete way, to reduce emissions.

The practical emphasis is on coverage and completeness: the report should make clear whether these measures apply across the whole organisation, specific business units, sites or activities, or only a limited set of operations. If the organisation is rolling out measures in stages, it should be clear where they apply now and where they do not yet apply, so readers can understand the real scope of the reduction effort.

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

Antes de empezar

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

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Emissions cut total Capture the total greenhouse gas emissions reduction achieved in the reporting period, expressed in tonnes of CO2 equivalent, using the same basis as the underlying emissions calculation and the same period covered by the report. Calculation workbook, project savings model, emissions inventory, and sign-off from the sustainability or carbon accounting lead. Sustainability / carbon accounting
Delivery stage Record the current delivery stage of the initiative, using a clear status that matches how the project is tracked internally and reflects whether it is planned, underway, completed, or otherwise defined by the organisation. Project tracker, programme status report, steering pack, or implementation update approved by the project owner. Project management / programme office
Reduction method type Identify the kind of action used to cut emissions, such as an efficiency measure, renewable energy change, carbon capture approach, or another internally used category, keeping the label consistent with the project register. Project register, business case, technical specification, or initiative taxonomy used by the sustainability team. Sustainability / engineering
Reduction projects list List each emissions-reduction initiative included in the disclosure, with enough detail to identify the project or programme and distinguish separate actions from one another. Approved initiative register, project portfolio list, or management report covering all included reduction actions. Sustainability / programme management
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Cómo prepararlo

Set the boundary for the reduction work you are reporting on, so it is clear which activities, sites, or projects are included in the figures or narrative.
Identify each reduction initiative in plain business terms, and note the type of action taken, such as efficiency measures, clean power, or carbon capture and storage where relevant.
Gather support for every initiative and for the reported outcome, including records that show the work was carried out and the basis for the emissions-reduction figure in tCO2e.
Compile the disclosure content in the required form: a list of initiatives, the current implementation stage for each one, and the emissions reduced in tCO2e where a number is available.
Record any exclusions, scope changes, or restatements so the reader can see what was left out, what changed, and why the reported information is presented that way.
Check the final disclosure against the official source before filing, to confirm the scope, initiative descriptions, status, and figures or narrative still match the underlying evidence.

Solicitar los datos

Request the emissions-reduction activity data from EHS / Operations

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

What reduction actions were carried out in the reporting period, what type of action was each one, what stage is each action at, and how much emissions reduction can be attributed to it?

Use your organisation’s own names for projects, programmes, sites, assets and workstreams first, then map them to the reporting fields. Keep the request in internal operational language rather than framework wording, and check the official source before sign-off.

Solicitud débil

Please provide the emissions reduction measures data for the disclosure, including the list of initiatives, implementation status and emissions reduced.

Por qué falla: This uses framework language that many operational teams will not use day to day, so the owner may not know which tracker or project list to pull from. It also does not say which period, boundary, source system or internal naming convention to use, so the response may be incomplete or inconsistent.

Solicitud mejor

Please send the current reduction-project tracker for [period] covering [sites / business unit]. For each project, include the internal project name, what kind of work it is, whether it is planned, underway or finished, the estimated tCO2e reduction, the basis for that estimate, and the file or system link that supports it.

Plantilla de correo formal
Subject: Data request for emissions-reduction activities

Hi [Name],

Could you please share the latest tracker or export for the reduction activities in [reporting period] for [boundary / sites / business unit]?

For each item, please include:
- the internal project or initiative name
- the type of activity
- the status at period end
- the estimated emissions reduction in tCO2e
- the basis used for the estimate
- the source file, system extract, or supporting note

If there are multiple trackers, please send the one you treat as the main source and note any gaps or overlaps.

Please also include any supporting evidence you would normally keep with the project file.

Thanks,
[Your name]
Versión corta para Teams / Slack
Hi [Name] — could you send the latest reduction-activity tracker for [period] for [sites / business unit]? Please include the project name, activity type, status, estimated tCO2e reduction, basis used, and the source file or link. Thanks.

Ejemplos sectoriales

Manufacturing

Contexto. A plant team tracks boiler upgrades, compressed air fixes and heat-recovery work in an engineering register.

Solicitud adaptada. Please share the engineering register for [period] covering [plant / site]. For each item, include the project name, whether it is a retrofit, efficiency upgrade or other work, the current status, the estimated tCO2e reduction, the calculation basis, and the supporting commissioning or sign-off file.

Ejemplo de respuesta. Boiler economiser retrofit | Energy efficiency | Completed | 1,240 tCO2e | Metered fuel comparison and engineering calc | Commissioning report link

Real estate / Property management

Contexto. A property team tracks rooftop solar, lighting upgrades and controls improvements across managed buildings.

Solicitud adaptada. Please send the building improvement tracker for [period] across [portfolio / buildings]. For each measure, include the building name, the type of improvement, the status, the estimated tCO2e reduction, the method used, and the supporting project note or invoice.

Ejemplo de respuesta. Tower A LED replacement | Energy efficiency | Completed | 86 tCO2e | Utility bill comparison and fixture schedule | Project close-out note link

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

Explain the basis used to define each reduction measure, how initiative types and status labels were assigned, and how the emissions savings figure was calculated or attributed.

Nota de contexto

Set out what the reported savings mean in practice by linking them to the organisation’s emissions-cutting programme and showing how the different actions contribute to the overall result.

Declaración sobre las variaciones

If the figures move up or down, note whether that is because more measures were added, some actions progressed to a later stage, or the mix of initiative types changed.

Entrada del índice de contenidos

Art.6(1)(a)-3 Emission reduction measures — [location / page] / [notes]

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Gratis · Miembros de la Community

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
I prepared the emissions-reduction figure from the underlying project records and calculation files, and I can show how the total was built up from the disclosed activities.Assurance will test whether the total is traceable to source records, whether the calculation method is consistent, and whether any aggregation or exclusions could distort the figure.Source spreadsheets or system extracts; calculation workbook with formulas; project-level support for each component; reconciliation to the reported total; version history and reviewer sign-off.
I used the figure to reflect the amount already achieved or, where relevant, the amount we expect the measures to deliver, and I kept the basis for that judgement on file.Assurance will probe whether the reported number is clearly based on realised outcomes or forecast outcomes, whether the basis is consistent across items, and whether assumptions are reasonable and documented.Method note explaining whether the number is actual or forecast; assumptions log; supporting business case or engineering estimate; approvals showing the chosen basis; sensitivity or reasonableness checks.
I separated measures that are already in place from those still being rolled out, so the status shown for each item matches the latest project position.Assurance will check whether the status labels are current, whether in-flight items have been classified correctly, and whether the reporting cut-off was applied consistently.Project tracker or implementation plan; milestone evidence; status update emails or meeting minutes; cut-off date memo; change log showing any reclassifications.
I grouped each measure by its practical solution type, using the same classification approach across the full list.Assurance will test whether the categories are applied consistently, whether each item fits the chosen label, and whether similar measures have been treated alike.Classification guidance or internal taxonomy; mapping table from each measure to its category; technical descriptions or project charters; reviewer checks for consistency.
I compiled the list from the live portfolio of reduction actions and checked that no relevant current or planned item was left out.Assurance will probe completeness, including whether the population is exhaustive, whether duplicate items were removed correctly, and whether any omitted actions should have been included.Master register of initiatives; portfolio reports from operations, engineering, and sustainability teams; completeness reconciliation; evidence of management review and final publication checks.

Paquete de evidencia que preparar

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 a team that only sees the project at a high level, so the person who knows the actual reduction work never confirms the figures or status.
Framework language onlyThe data call uses disclosure labels instead of the organisation’s own project names, and the source team cannot match the request to its records.
No boundary setThe collector never states which sites, business units, or projects belong in scope, so some reduction actions are left out while others are counted twice.
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Dónde suele hacer falta juicio profesional

What counts after a buy-in or saleSet a clear cut-off for whether a project stays in the list and in the tonnes figure after a business is bought or sold, and explain the date and group boundary used.
Different country rules for the same activityIf the same initiative is described differently in different places, use one internal label for reporting and note the local source terms or conversion logic you applied.
Borderline sites and teamsDecide in advance how to treat assets, sites or staff that sit partly inside and partly outside the reporting perimeter, then disclose the rule used to include or exclude them.
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Ejemplos

Ejemplos ilustrativos

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

Illustrative (synthetic) example — Manufacturing

*Illustrative only — synthetic example.* We set out the emissions cuts we have delivered through our decarbonisation work, and note that the programme is now partly in place and partly still being rolled out.
- **Reduction delivered:** 18,400 tCO2e, made up of 11,500 tCO2e from energy-saving upgrades, 4,200 tCO2e from on-site solar, and 2,700 tCO2e from process heat electrification.
- **Delivery stage and approach:** two measures are fully operating, while one is under implementation; the actions cover efficiency improvements, renewable power, and electrification, with our current list of initiatives including LED retrofits, variable-speed drives, rooftop solar arrays, and electric boilers.

Synthetic illustration only. Shows how to describe the amount of emissions cut, the current delivery stage, the broad method used, and the specific actions in plain language.

Illustrative (synthetic) example — Transport and logistics

*Illustrative only — synthetic example.* Our group reports the emissions reductions achieved from a set of climate actions, together with where each action sits in delivery.
- **Reduction delivered:** 9,750 tCO2e in total, comprising 5,100 tCO2e from fleet efficiency, 2,650 tCO2e from renewable electricity, and 2,000 tCO2e from carbon capture work at one facility.
- **Delivery stage and approach:** one initiative is complete, one is live, and one is still being built out; the initiative list includes route optimisation software, depot solar power, and a pilot carbon capture unit.

Synthetic illustration only. Shows a narrative way to present the total emissions cut, the implementation position, the broad solution category, and the named set of initiatives.

Informes de empresas

Cómo informan las empresas sobre Art.6(1)(a)-3 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
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Aldar Properties’ Sustainability Report 2024 includes a covered datapoint on energy efficiency initiatives targeting commercial and retail tenants occupying 50% of leased space, reported on page 38. There is partial information on a list of reduction initiatives related to waste minimisation and circularity efforts on page 13, but no headline value is provided. However, the report lacks clear disclosure of emissions reduced (Art.6(1)(a) 3) and the implementation status of these initiatives remains unclear, with only vague contextual references on page 2.
DEWA (Dubai Electricity & Water Authority)
None · United Arab Emirates · 2025
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DEWA’s 2025 Integrated Report provides clear data on emissions reduction, noting a cumulative reduction of 13.10 million tonnes of CO2 in 2025 attributed to efficiency improvements (p.145). The report also outlines a timeline of completed and ongoing initiatives from 2013 to 2029 related to energy projects, though the specific implementation status of emissions reduction initiatives is not clearly disclosed (p.144). However, the report lacks explicit details on the types of initiatives such as energy efficiency or renewables, and does not provide quantified emissions reduced in tCO2e for individual projects, with only partial context on the emission reduction programme’s monitoring framework (pp.148-149).
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
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TAQA’s 2024 Integrated Report shows a 19% reduction in scope 1 and 2 GHG emissions and a 2% reduction in total GHG emissions compared to 2023, with a 12% reduction relative to the base year (pp. 99-100). The report includes some context on emission reduction initiatives, such as TAQA North reducing annual GHG emissions by approximately 80,000 tCO2e and references to water solutions’ share of emissions, but does not clearly disclose a comprehensive list or detailed implementation status of these initiatives (pp. 103, 275). There is also unclear information regarding the types of initiatives, such as energy efficiency or renewables, without explicit disclosure (p. 275).

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Escenarios para trabajar

A facilities team has finished a lighting upgrade across three warehouses, and the energy model shows a cut in emissions of 120 tCO2e for the reporting year. The project is live, but the team has not yet agreed whether to describe it as fully rolled out or still being phased in.

PHow should the preparer decide the status entry and link it to the emissions figure and initiative description?
Mostrar la respuesta modelo →

A company has a mix of actions: a chiller replacement, rooftop solar, and a pilot carbon capture trial. The sustainability team wants to group them all under one broad label because the spreadsheet is easier to manage that way.

PShould the preparer keep one broad label, or separate the actions so the initiative type is clear for each reduction measure?
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A project team has approved a boiler optimisation programme, but the savings are only forecast for next year. The reporting pack currently shows 0 tCO2e reduced this year, while the narrative says the programme is already delivering reductions.

PCan the preparer report the initiative as reducing emissions now, or should the entry wait until the reduction is evidenced?
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A group has several smaller actions across sites: insulation at one plant, inverter upgrades at another, and a switch to purchased renewable electricity at head office. The reporting team has evidence for each item, but the draft disclosure only names the largest project and leaves out the rest.

PWhat should the preparer do about the list of reduction initiatives?
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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)-3

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

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Relacionado y explorar

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

For Art.6(1)(a)-3, what data do I need before I start drafting the disclosure?+
How do I use the step-by-step 'how to prepare' section for Art.6(1)(a)-3?+
What should I ask the business owner or data owner for when collecting evidence for Art.6(1)(a)-3?+
How do I decide the delivery stage for the reduction projects in Art.6(1)(a)-3?+
What counts as the reduction method type in the Art.6(1)(a)-3 disclosure?+
How should I build the reduction projects list for Art.6(1)(a)-3 so it is assurance-ready?+
What are the five assurance claims I need to verify for Art.6(1)(a)-3?+
What should go into the evidence pack for Art.6(1)(a)-3?+
What are the most common reporting gaps or mistakes on Art.6(1)(a)-3?+
How do I use the Prep & Assurance workbook for Art.6(1)(a)-3?+
Can I use the synthetic example disclosure on Art.6(1)(a)-3 as a template for my own draft?+
How does the ESRS E1 (Climate Change) reference help me with Art.6(1)(a)-3?+

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Profundizar · Art.6(1)(a)-3

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