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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)-2

Expected outcomes of emission reduction initiatives

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)(b)-2 · 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 asks an organisation to explain the expected results of its emissions-reduction initiatives, rather than only listing the initiatives themselves. In practice, the report should make clear what outcomes are anticipated, such as the direction and scale of emissions reduction, the time horizon, and any assumptions or dependencies that affect whether those outcomes are likely to be achieved.

The practical focus is on whether the organisation has a credible view of the impact of its actions across the parts of the business that matter, not just a few showcase sites or projects. Where relevant, the explanation should cover the organisation’s wider operations and show how the expected outcomes are being assessed consistently, so readers can understand the likely effect at group, business-unit, or site level as appropriate.

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
Forecast emissions cut Capture the expected drop in greenhouse gas output, expressed in tonnes of carbon dioxide equivalent, for the stated target setting or action. Model output, project forecast, or approved target calculation showing the emissions baseline and the projected post-action level. Sustainability / climate reporting
Baseline reduction share Capture the expected reduction as a percentage of the chosen starting point, using the same baseline that underpins the emissions forecast. Target-setting worksheet, emissions model, or board-approved plan showing the baseline value and the percentage reduction calculation. Sustainability / climate reporting
Target achievement year Capture the calendar year by which the reduction is intended to be reached. Approved target statement, transition plan, or programme timetable showing the milestone year. Sustainability / climate reporting
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Cómo prepararlo

Set the boundary for the figure set first: decide which operations, sites, activities, and time period the estimate covers, so the numbers are built on one clear scope.
Define the baseline and the comparison method before calculating anything, so the reduction percentage is measured against the same reference point throughout.
Gather the supporting records that justify the estimate, including calculation files, source data, assumptions, and any internal approvals used to reach the result.
Prepare the reported outputs in the required form: the expected emissions cut in tCO2e, the reduction rate against the baseline in percent, and the intended target year.
Record any exclusions, adjustments, or changes to the method, scope, or assumptions, so a reviewer can see what was left out and why the figures may differ from earlier versions.
Check the completed disclosure against the official source material before filing, to confirm the scope, figures, and narrative still match the underlying evidence and current requirement.

Solicitar los datos

Request emissions-reduction forecast data from Operations

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

What are the expected emissions savings, the comparison against the starting point, and the target year for each emissions-reduction initiative we plan to report?

Use your organisation’s own names for projects, programmes, sites, and reporting packs first, then map them to the disclosure wording when you prepare the report. This is a training template only; adapt it to your internal language and check the source text before sign-off.

Solicitud débil

Please provide the data for expected outcomes of emission reduction initiatives, including projected emissions reduction, reduction versus baseline, and target year.

Por qué falla: This uses framework language that may not match how the owner tracks the work, so it is easy to misunderstand, miss the right file, or return figures without the baseline and method needed to interpret them.

Solicitud mejor

Please send the latest forecast for [initiative / programme name] from your project tracker or decarbonisation plan. For each item, include the expected tCO2e saving, the percentage change against the baseline you are using, the target year, the baseline reference, and the source file or system. Use your normal internal names; we will map them in the report draft.

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

Hello [name/team],

Please could you share the latest forecast pack for [initiative / programme name] so we can prepare the sustainability reporting draft.

For each relevant initiative, please include:
- the expected emissions saving in tCO2e;
- the percentage change versus the baseline you are using;
- the target year for delivery;
- the baseline reference and calculation basis;
- the source file or system used;
- the person who prepared or approved the figures.

Please use your normal internal project names and working terms. We will map them to the reporting disclosure during drafting.

If helpful, you can return the information in the table below or in your own format with the same fields.

Many thanks,
[preparer name]
[team]
[contact details]
Versión corta para Teams / Slack
Hi [name/team] — could you send the latest forecast for [initiative / programme name]? We need the expected tCO2e saving, % change vs baseline, target year, baseline reference, and source file/system. Please use your usual internal terms; we’ll map them for the draft. Thanks.

Ejemplos sectoriales

Manufacturing

Contexto. A plant team tracks energy-efficiency upgrades in a capital project log.

Solicitud adaptada. Please share the latest figures from the plant project log for each upgrade we plan to report. Include the forecast tCO2e saving, the % change against the baseline used by the plant team, the delivery year, the baseline reference, and the calculation file.

Ejemplo de respuesta. Project: compressed-air leak reduction; Expected saving: 1,250 tCO2e; Reduction versus baseline: 8.4%; Target year: 2027; Baseline: FY2024 plant emissions pack; Method: engineering estimate; Source: Capex tracker v3.

Retail / Logistics

Contexto. A logistics team maintains a decarbonisation roadmap for fleet and warehouse changes.

Solicitud adaptada. Please send the latest roadmap extract for fleet and warehouse initiatives. For each item, include the forecast emissions saving in tCO2e, the % reduction against the baseline in the roadmap, the target year, and the source workbook or planning tool.

Ejemplo de respuesta. Initiative: route optimisation rollout; Expected saving: 620 tCO2e; Reduction versus baseline: 5.1%; Target year: 2026; Baseline: approved logistics baseline pack; Method: route model; Source: roadmap workbook.

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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 how the projected cut was calculated, what starting point was used for comparison, and how the target year was selected, using the same basis consistently across the disclosure.

Nota de contexto

Explain what the figures mean in practical terms: the expected emissions cut in tonnes, how large that is relative to the starting level, and when the organisation expects that change to be reached.

Declaración sobre las variaciones

If the numbers move from one reporting period to the next, briefly note whether the change reflects a revised estimate, a different starting point, or a shift in the planned timing.

Entrada del índice de contenidos

Art.6(1)(b)-2 Expected outcomes of emission reduction initiatives — [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
We calculated the coverage figure using a documented method, and we can show how the underlying activity data were selected, grouped and converted into the reported number.The assurer will test whether the coverage figure is based on a clear and repeatable method, whether the right data were included, and whether any exclusions or adjustments could materially change the result.['Method note or calculation workbook showing the steps used to derive the figure', 'Source data extracts and the list of included and excluded records', 'Review notes explaining any judgement calls, estimates or conversions used in the calculation']
We prepared the expected reduction result from a defined baseline and a stated future point in time, with the calculation trail retained so the reported outcome can be traced back to its inputs.The assurer will probe whether the baseline was chosen consistently, whether the future date is supported, and whether the projected outcome is internally consistent with the inputs used.['Baseline definition and supporting assumptions file', 'Calculation model linking the baseline, future point and projected outcome', 'Approval record showing the final figures were checked before publication']
We expressed the reduction outcome as a percentage against the baseline, and we kept the working papers that show how the percentage was derived from the underlying numbers.The assurer will check whether the percentage has been calculated correctly, whether the denominator is the agreed baseline, and whether rounding or presentation choices could misstate the result.['Working paper showing the percentage formula and arithmetic', 'Source figures used in the percentage calculation', 'Evidence of review of rounding, units and presentation before release']
We used a target year that was agreed in advance and matched it to the same planning assumptions used in the rest of the submission.The assurer will test whether the target year is supported by the planning basis, whether it is applied consistently across the disclosure, and whether it has been changed without explanation.['Planning or strategy document showing the agreed target year', 'Version history or change log for the disclosed figure set', 'Internal sign-off confirming the year used in the report']
We checked the final numbers against the source files before publication, and we kept evidence of the review so the reported figures can be re-performed.The assurer will look for evidence that the final disclosure was independently checked, that the numbers tie back to source records, and that any errors found were corrected before issue.['Pre-publication review checklist or sign-off sheet', 'Reconciliation between source records and the disclosed figures', 'Evidence of corrections, if any, and confirmation of the final approved version']

Paquete de evidencia que preparar

Carencias habituales en los informes

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

Carencias habituales

Errores que evitar al recopilar los datos

Wrong ownerThe request goes to a sustainability contact in framework language instead of the business team that actually tracks the initiative’s forecast, so the numbers never come from the people who hold the working records.
No boundary setThe team starts collecting figures without agreeing which sites, activities, or projects sit inside the count, so later inputs cannot be compared on the same basis.
Wrong time basisSomeone pulls a calendar-year estimate when the initiative is tracked on a different planning cycle, so the figure no longer matches the period used by the organisation.
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Dónde suele hacer falta juicio profesional

Set the boundary after a buy-in or saleIf a business unit is added or removed, state whether the projection is rebuilt on the new group of operations or kept on the earlier footprint, and explain the cut-off date used.
Choose one country rule where local definitions differWhere the same activity is described differently across countries, pick one consistent operational definition for the projection, note the countries affected, and explain any conversion or mapping used.
Decide how to handle sites or teams at the edge of scopeFor assets, sites, or staff that sit partly inside and partly outside the initiative, explain the inclusion rule used and whether any partial share, exclusion, or proxy was applied.
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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 — Power generation

We set a 2030 emissions-cut target for our operations and expect to lower annual emissions by **1,200 tCO2e** from a **3,000 tCO2e** baseline, which is a **40%** reduction.
- Target year: **2030**
- Expected cut: **1,200 tCO2e**
- Reduction against the starting point: **40%**

This is a made-up example showing how a company might describe a future emissions-reduction target in plain language, with a baseline, a target year and the expected reduction stated consistently.

Illustrative (synthetic) example — Food manufacturing

Our group plans to reach its 2035 climate milestone by cutting annual emissions by **450 tCO2e** from a **1,500 tCO2e** reference level, equal to a **30%** reduction.
- Target year: **2035**
- Expected cut: **450 tCO2e**
- Reduction against the starting point: **30%**

This is a second fictional example for a different sector, using internally consistent figures to show the same disclosure in a different wording and time horizon.

Informes de empresas

Cómo informan las empresas sobre Art.6(1)(b)-2 en la práctica

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

Informes reales publicados
First Abu Dhabi Bank (FAB)
None · United Arab Emirates · 2024
Abrir el informe →
First Abu Dhabi Bank's ESG Report 2024 provides a clear figure on emissions reduction, noting an 8% decrease in emissions in 2024 relative to 2023 and a 14% decrease compared to their 2019 baseline (p.20). The report includes data on Scope 1, 2, and 3 emissions, with specific figures and restatements detailed on pages 19, 20, 61, and 79. However, the report does not provide information on projected emissions reductions or specify a target year for these reductions.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
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TAQA’s 2024 Integrated Report provides data on Scope 1 and 2 greenhouse gas emissions, noting a 17% reduction in tCO2e and a 4% reduction in venting emissions compared to 2023 (p.99). The report includes references to emissions intensity and total GHG emissions per revenue, as well as a historical figure for direct Scope 1 emissions from 2016 (p.277, p.290). However, it does not clearly disclose projected emissions reductions, reduction targets versus baseline, or a definitive target year for emissions reduction, with only unclear contextual references to 2030 capacity goals (p.10).
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
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Abu Dhabi Commercial Bank’s 2024 ESG Report provides data on emissions intensity per full-time employee, showing figures such as 2.76 tCO2e/FTE (p.121), and references estimated emissions savings against a 2019 electricity consumption baseline for office buildings (p.51). The report also mentions a commitment to reducing greenhouse gas emissions by 2035 compared to a 2019 baseline (p.6), though the specific target year for emissions reduction is unclear (p.128). Notably, there is no clear disclosure of projected emissions reductions in absolute terms or reduction versus baseline figures.

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Pruebe ¿Cómo preparo Art.6(1)(b)-2? ¿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 approved a retrofit programme for three warehouses. The draft note says the work should cut annual emissions by 1,200 tCO2e, which is 15% below the chosen baseline, with the main delivery date set for 2028.

PShould the preparer record all three items together, and are the figures tied to the same baseline and delivery year?
Mostrar la respuesta modelo →

A project manager wants to report a solar upgrade that is still at concept stage. The team has a rough estimate of 900 tCO2e avoided, but the baseline used for the calculation has not been documented and the expected completion year is still being debated.

PCan the preparer include this initiative now, or should the information wait until the baseline and timing are properly supported?
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An operations team has two efficiency projects. One is expected to save 500 tCO2e by 2027, and the other 300 tCO2e by 2027; together they are presented as 800 tCO2e and 10% below the baseline.

PWhen combining separate initiatives, what should the preparer check before using the total and the percentage?
Mostrar la respuesta modelo →

A sustainability analyst has a draft table showing a 20% reduction versus baseline and a target year of 2030, but the emissions cut is left blank because the team says the percentage is enough for readers to understand the plan.

PIs the percentage alone sufficient, or does the preparer also need the projected emissions reduction in tonnes?
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)(b)-2

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

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)(b)-2, what data do I need to prepare before I start drafting the disclosure?+
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What are the common reporting gaps or mistakes on the Art.6(1)(b)-2 page?+
How do I turn the Art.6(1)(b)-2 data into a draft disclosure?+
How should I use the Prep & Assurance workbook for Art.6(1)(b)-2?+
What is the printable Library Card PDF for Art.6(1)(b)-2 used for?+
Can I use the synthetic example disclosure on the Art.6(1)(b)-2 page as a template?+
How do I use the 'From company reports' table for Art.6(1)(b)-2?+
Is the ESRS E1 (Climate Change) reference on the Art.6(1)(b)-2 page enough to reuse my data for another framework?+

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Profundizar · Art.6(1)(b)-2

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