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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.7(3)(b)-3
Data for international climate reporting
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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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.7(3)(b)-3 · 2024
Última revisión
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Material formativo de LRA · No emitido ni avalado por MOCCAE
Para preparar esta divulgación
Foco de la divulgación
This asks an organisation to report the climate data needed for international reporting in a way that is complete and usable across the business. In practice, the emphasis is on providing information that reflects the organisation’s full footprint, rather than only selected locations or a few high-profile sites.
The practical focus is therefore on coverage and consistency: the data should be gathered across relevant operations, activities and entities so that the reported picture is not distorted by partial sampling. Where there are differences between sites or parts of the business, the organisation should make sure the reporting approach captures them in a coherent way.
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 |
|---|---|---|---|
| Submission file format | Capture the exact file type or delivery format used for the data return, so the submission can be prepared in the form the reporting process expects. | Submission template, portal instructions, or technical upload specification showing the accepted format. | Reporting operations / data management |
| National report inclusion | Record whether this data point is being folded into the national report or kept outside it, using a clear yes/no decision that matches the reporting pack. | Final report index, sign-off pack, or inclusion checklist showing the item is marked in or out. | Reporting lead / statutory reporting |
| Reporting period | Capture the reporting cycle that applies to this disclosure, so the datapoint is tied to the correct reporting window. | Reporting calendar, period schedule, or filing instructions showing the cycle to use. | Reporting lead / finance control |
＋ Mostrar los subelementos de Art.7(3)(b)-3 (lista de trabajo de LRA)
Use the required data submission format for this disclosure.
State whether the item is included in the national report.
Specify the reporting cycle that applies.
Cómo prepararlo
Set the reporting period first, so the figures and narrative you prepare clearly relate to the correct cycle.
Decide the submission format you will use, and make sure the information is arranged to fit that format.
Confirm whether the item is being included in the national report, and record that decision consistently in your working papers.
Gather the supporting records that back up the reported information, so each entry can be traced to evidence.
Prepare the final figures or written explanation from those records, keeping the content aligned with what you have chosen to report.
Note any exclusions, adjustments, or changes in approach, then check the completed disclosure against the official source before filing.
Solicitar los datos
Request the climate-reporting pack from Legal / Company Secretariat
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
Which reporting cycle, submission format, and national-report status should we use for this climate-reporting disclosure?
Use your organisation’s own names for the report pack, filing route, and reporting cycle first, then map them to the fields below. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Solicitud débil
Please provide the disclosure wording for UAE-LAW-11-2024:Art.7(3)(b)-3 and confirm compliance.
Por qué falla: This asks for framework wording rather than the underlying business information. It does not tell the owner what internal records to pull, which period to cover, or what evidence fields are needed for review.
Solicitud mejor
Please send the current climate-reporting pack for [period], using your team’s own labels. We need the reporting cycle name, the submission format, and whether the item was included in the national report, together with the source reference, version, and confirmer.
Plantilla de correo formal
Subject: Request for climate-reporting details for [period]\n\nDear [name/team],\n\nPlease share the current details for the climate-reporting pack for [period]. We need the following for our internal disclosure record:\n- the reporting cycle name used internally\n- the format used to submit the information\n- whether this item was included in the national report\n\nPlease also include the source document or system reference, the version/date, and the internal owner who can confirm the information.\n\nThis is a possible LRA training template; please adapt it to your organisation’s own terms and check the official source before sign-off.\n\nKind regards,\n[preparer name]\n[role]
Versión corta para Teams / Slack
Hi [name/team] — could you send the latest climate-reporting details for [period]? We need the internal cycle name, the submission format, and whether it went into the national report, plus the source reference/version. Please use your team’s own terms if different. Thanks.
Ejemplos sectoriales
Energy / Utilities
Contexto. A sustainability reporting team needs the filing details from the corporate affairs or regulatory reporting owner.
Solicitud adaptada. Please share the latest filing details for [period] from the regulatory reporting tracker: the cycle name we use, the format used to submit the climate information, and whether this item was included in the national report. Include the tracker reference, version, and the person who confirmed it.
Ejemplo de respuesta. Cycle name: Annual regulatory cycle. Submission format: Portal upload plus PDF annex. Included in national report: Yes. Source reference: REG-CLM-2025-01. Version: v2. Confirmed by: Regulatory reporting manager.
Manufacturing
Contexto. An operations-led sustainability lead needs the evidence from the compliance or EHS reporting coordinator.
Solicitud adaptada. Please send the climate-reporting record for [period] from your reporting log. We need the internal cycle label, the submission format used, and whether the record was folded into the national report, plus the log reference and latest approved version.
Ejemplo de respuesta. Cycle label: Year-end reporting run. Submission format: Spreadsheet upload. Included in national report: No. Source reference: EHS-CLM-LOG-44. Version: Approved v1. Confirmed by: EHS reporting coordinator.
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
Define each field in plain terms before drafting the disclosure: explain what counts as the submission format, how the yes/no inclusion flag is applied, and how the reporting cycle is determined from the source records.
Nota de contexto
Use the figures to show how the information is organised for filing, whether each item is carried into the national report, and which reporting period each record belongs to.
Declaración sobre las variaciones
If the pattern changes across cycles, note whether the shift comes from a different submission format, a change in inclusion decisions, or a move to a new reporting period.
Entrada del índice de contenidos
Art.7(3)(b)-3 Data for international climate reporting — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We can show how the figure was built from source records, including the file type or upload method used to send the data onward. | An assurer may question whether the submission route was consistent, complete, and suitable for the underlying records, or whether format changes could have altered the figures. | Submission logs, exported files, templates used, system screenshots, and any instructions or correspondence showing the chosen file type or transfer method. |
| We have a clear record of whether this item was folded into the wider national filing or kept separate. | An assurer may probe whether the inclusion decision was made correctly and whether the reported status matches the actual filing package. | Final filing pack, cover note, submission receipt, internal sign-off papers, and a traceable decision record showing the inclusion status. |
| We can point to the reporting period used for this data and explain why that cycle was selected. | An assurer may test whether the period is the right one, whether it was applied consistently, and whether any cut-off issues affected the result. | Reporting calendar, period-end instructions, source-system date filters, management review notes, and any reconciliation between source dates and the stated cycle. |
| We held the working papers and source evidence needed to support the disclosed information before it went out. | An assurer may ask whether the evidence trail is sufficient, retained, and traceable back to the published figure or statement. | Source documents, working papers, audit trail extracts, version history, approvals, and retention records linking the published disclosure to underlying evidence. |
| We carried out checks before publication to confirm the numbers, labels, and submission details were internally consistent. | An assurer may look for weak review controls, unresolved mismatches, or errors introduced during consolidation or final editing. | Review checklists, reconciliation sheets, exception logs, sign-off emails, and evidence of corrections made before release. |
Paquete de evidencia que preparar
Carencias habituales en los informes
The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong ownerChasing the policy team or sustainability lead for the data can miss the operational team that actually sends the filing and tracks the reporting cycle.
Framework languageAsking for the information in law-style terms can confuse colleagues, so they return a generic answer instead of the organisation's own filing format, cycle and yes/no status.
No boundary setIf you do not define which business units, sites or subsidiaries are in scope, different teams may collect different populations and the final dataset will not line up.
Wrong period basisPulling figures from a different reporting cycle or an ad hoc date range can make the submission format and the yes/no status refer to different periods.
Mixed counting basisCombining one-off submissions with recurring cycle data, or mixing draft and final records, can produce a dataset that does not match a single reporting basis.
Source labels lostCopying values into a spreadsheet without keeping the original file names, system tags or source notes makes it hard to trace where the reporting cycle and status came from.
Merged populationsPutting together data for separate legal entities or separate filing streams can hide which record belongs to the national report and which does not.
Missing evidence trailCollecting the answer without the supporting file, date stamp and approver name leaves no clear sign-off trail for later review.
Dónde suele hacer falta juicio profesional
Set the reporting perimeter after a buy-in or saleIf a business unit has been added or removed during the cycle, state the cut-off date and explain whether the submission covers the full period, only the time in scope, or a restated view, so the basis is clear.
Handle country-by-country definitions with one chosen ruleWhere local reporting labels or calculation methods differ, pick one consistent approach for the submission, describe the rule used, and note any country-level exceptions that were translated into the same reporting basis.
Decide how to treat borderline operations and shared activitiesFor sites, teams, or assets that sit partly inside and partly outside the reporting boundary, explain the inclusion test used and whether partial activity was counted, excluded, or rolled up into a broader operational group.
Choose the timing basis and keep it consistentState whether the figures follow the period when activity happened, when it was recorded, or another internal cut-off, and disclose any timing mismatch that could affect how the cycle is read.
Separate measured figures from estimatesIf some inputs were directly captured and others were modelled or approximated, identify which parts were estimated, the method used to fill gaps, and any material assumptions that shaped the final submission.
Round numbers without obscuring the underlying totalUse a rounding approach that does not change the overall picture, and if rounded figures are shown, explain the convention so readers can understand any small differences in totals.
Aggregate sensitive data before sharing itWhen privacy or confidentiality means individual records cannot be shown, combine them to a level that protects people or counterparties, and disclose the aggregation level used so the submission remains interpretable.
Align the reporting cycle with the source recordsIf internal records run on a different timetable from the climate submission cycle, explain how the source data were mapped to the chosen period and whether any bridging adjustments were made.
Explain any restatement after boundary or method changesWhen a prior-period figure is updated because the organisation changed its scope, timing basis, or calculation method, say what changed and why the revised number is the one used for the submission.
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 send our annual climate file in the regulator’s required digital template, and that package would be folded into the country-level return. For this reporting year, our group would submit once, covering the 12-month period from 1 January to 31 December. - Delivery route: the prescribed electronic template - National return: yes, our submission would be included - Cycle: annual reporting
This example shows how a company might describe the filing route, whether its data feeds the national return, and the reporting rhythm, without naming the organisation.
Illustrative (synthetic) example — Financial services
Our group would provide the information through the official online submission channel, and it would be counted in the national compilation. We would report on a yearly basis, using the same 12-month cycle as our wider sustainability filing. - Delivery route: online submission channel - National return: yes, included - Cycle: yearly
This example uses a different sector and a different way of describing the same three datapoints, while staying fully synthetic and first-person.
Informes de empresas
Cómo informan las empresas sobre Art.7(3)(b)-3 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
DEWA (Dubai Electricity & Water Authority)
None · United Arab Emirates · 2025
DEWA’s 2025 Integrated Report shows full data submission for the 2025 reporting cycle, with a 100% submission rate noted on page 172. However, the report does not provide clear evidence regarding inclusion in a national report or specify the reporting cycle details elsewhere. Other relevant information, such as materiality assessments and financial disclosures, is present but unrelated to this specific disclosure.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
TAQA’s 2024 Integrated Report includes a reported value relevant to the disclosure in Chapter 2 (Overview) as noted on page 266. The report also references governance practices and sustainability management systems, such as energy management and human rights policies, on pages 140, 290, and 291. However, there is no evidence found regarding the data submission format or the reporting cycle within the report.
First Abu Dhabi Bank (FAB)
None · United Arab Emirates · 2024
First Abu Dhabi Bank’s ESG Report 2024 includes references to inclusion and access, financial health and inclusion, and management of material topics related to these areas, with mentions on pages 56, 58, 66, 68, and 72. The report also provides some data on loans outstanding under programmes promoting small business inclusion (p.66). However, there is no evidence found regarding the data submission format, inclusion in a national report, or reporting cycle for the disclosure.
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¿Cómo preparo Art.7(3)(b)-3?
¿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 sustainability team is preparing a climate data pack for a ministry submission. They have the figures ready, but the file could be sent as a spreadsheet, a PDF extract, or loaded into a portal, depending on the receiving channel.
PWhat should the preparer confirm before finalising the pack?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should make sure the submission is set out in the format expected for that reporting route, rather than assuming any file type will do. The team should also keep the evidence showing how the data was packaged and sent, so the chosen format can be traced later.
Por qué esto importa · The way the information is presented matters, so the format should match the reporting route and be supportable from records.
A group reporting team has prepared climate information for an overseas filing and is unsure whether the same dataset will also feed the country-level climate return. One draft says “for internal use only”, while another version is marked for inclusion in the national filing.
PHow should the preparer decide whether this item is treated as part of the country submission?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They need to check whether the data is actually being used in the national climate return, and record that status clearly. If it is included, the answer should be yes; if it is not part of that filing, it should be no. The key is to align the flag with the real reporting use, not with an internal label.
Por qué esto importa · The yes/no status should reflect whether the data feeds the national filing, not how the file is labelled internally.
A reporting manager is compiling climate data for a cross-border disclosure and has figures from two different periods: one set covers the latest calendar year, while another follows the organisation’s own financial year. The receiving authority has asked for the reporting cycle to be stated alongside the data.
PWhich period should the preparer identify, and what should they avoid doing?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should state the cycle that the submission is actually based on, using the same period that the data was prepared for. They should not mix periods or leave the cycle vague, because the reader needs to know the time basis of the information being sent.
Por qué esto importa · The reporting cycle should be stated plainly and should match the period used to prepare the data.
A preparer is reviewing a climate reporting file before sign-off. The file includes the figures and a note that the data will be used in an international submission, but the team has not yet documented the exact submission format or the reporting cycle in the working papers.
PWhat is the prudent next step before the file is approved?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should complete the missing documentation so the file shows the submission format, whether it is included in the national report, and the reporting cycle. That way, the data can be understood and traced if it is later checked by reviewers or authorities.
Por qué esto importa · Before sign-off, the submission details should be documented clearly enough for later review and traceability.
Referencias del marco
Requisitos aplicables de UAE y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
UAE
Art.7(3)(b)-3
dentro de UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Relacionado y explorar
Regular GHG emissions measurement and disclosure → FichaComprehensive emissions inventory → FichaEmission reduction measures → FichaDisclosure of activity and reduction data → FichaExpected outcomes of emission reduction initiatives → Ficha
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Preguntas frecuentes
Preguntas que responde esta página
For Art.7(3)(b)-3, what do I need to have ready before I start drafting the disclosure?+−
The page says to prepare three datapoints up front: the submission file format, whether the national report is included, and the reporting period. It also has a step-by-step preparation section you can use to turn those inputs into a draft.
How do I use the Art.7(3)(b)-3 step-by-step preparation section in practice?+−
Use it as a working guide to move from the basic datapoints into a draft disclosure. The page is designed to help you prepare the disclosure, collect the right data, and get to a usable output rather than just read the topic in theory.
What evidence should I gather for Art.7(3)(b)-3 if I want to be assurance-ready?+−
The page includes an evidence pack with five items to support assurance readiness, plus five assurance claims to verify using a claim/risk/evidence approach. Use those together to build a file that shows what was checked, what could go wrong, and what supports the final disclosure.
What are the five assurance claims on the Art.7(3)(b)-3 page and how should I use them?+−
The page provides five claims to verify, each paired with a risk and evidence prompt. They are there to help you test the disclosure before sign-off and to make the evidence trail clearer for reviewers.
What common mistakes does the Art.7(3)(b)-3 page warn about?+−
It includes a list of common reporting gaps and mistakes so you can check for missing or weak inputs before drafting. Use that list as a pre-submission quality check, especially if you are coordinating between ESG, HR, finance, or another data owner.
How do I use the Art.7(3)(b)-3 workbook download?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. The page positions it as a practical tool for preparing the disclosure, organising evidence, and working towards an assurance-ready draft.
What is the printable Library Card PDF for Art.7(3)(b)-3 used for?+−
The Download Centre also provides a printable Library Card in PDF format. It is meant as a quick reference alongside the workbook and the page content when you are preparing the disclosure or checking your evidence pack.
Can I use the synthetic example disclosure on the Art.7(3)(b)-3 page as a template for my own draft?+−
Yes, as a drafting aid only. The page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be turned into a draft without treating the example as a real company report.
How do I turn the Art.7(3)(b)-3 page into a draft disclosure with narrative and visuals?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those to shape the final wording and presentation once your data and evidence are in place.
What does the Art.7(3)(b)-3 page say about using company report examples?+−
It has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. That is useful for seeing how others present similar information, but you still need to adapt the approach to your own data and reporting context.
How does the Art.7(3)(b)-3 page relate to ESRS E1, and can I reuse data across both?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change). You can use that as a cross-check and reuse data where it fits your reporting process, but the page does not say the requirements are identical.
Más preguntas con las que puede ayudar esta página
Art.7(3)(b)-3 submission file format: what should I check before I send the disclosure?Art.7(3)(b)-3 national report inclusion: how do I confirm whether the report is included?Art.7(3)(b)-3 reporting period: how do I set the period consistently for the draft?Art.7(3)(b)-3 evidence pack: what five items should I keep for audit trail purposes?Art.7(3)(b)-3 assurance claims: how do I map claim, risk and evidence in the workbook?Art.7(3)(b)-3 common gaps: what are the typical mistakes to avoid when drafting?Art.7(3)(b)-3 workbook: how do I use the .xlsx to track preparation and assurance?Art.7(3)(b)-3 library card PDF: what is the quickest way to use it in review meetings?Art.7(3)(b)-3 example disclosure: how do I adapt the synthetic table into my own numbers?Art.7(3)(b)-3 narrative starters: how do I turn the prompts into a first draft?Art.7(3)(b)-3 content-index line: what should I include in the index entry?Art.7(3)(b)-3 company reports table: how do I use the linked examples without copying them?
Profundizar · Art.7(3)(b)-3
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