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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)-1

Disclosure of activity and reduction data

Q: How do I use the Art.6(1)(b)-1 page to draft the disclosure from scratch?

Start with the plain-language explainer, then work through the step-by-step preparation section and the five datapoints listed on the page. The draft-output section also gives visualisation ideas, narrative starters and a content-index line you can adapt into a first draft.

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

The page says to prepare five datapoints: fuel and energy activity, current reduction actions, forecast emissions cut, future reduction actions and the delivery timetable. Use those as your minimum data collection checklist before drafting.

Q: How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?

Use the page’s step-by-step preparation guidance to decide what sits in scope and how you will describe the data behind each datapoint. The page does not give a fixed methodology, so the practical approach is to align your scope, assumptions and timing to the evidence you can actually support.

Q: Who should own the Art.6(1)(b)-1 data and sign-off process?

The page is useful for assigning ownership because it separates the disclosure into specific datapoints and an assurance-ready evidence pack. In practice, that lets a sustainability or ESG lead coordinate with HR, operations or other data owners and then route the draft through the right reviewer.

Q: What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?

The page includes an evidence pack with five items for assurance readiness, plus six assurance claims to verify. Use those together to build a file that links each claim to the supporting source material before the draft is finalised.

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

The page lists common reporting gaps and mistakes, so it is meant to help you spot missing data, weak support or unclear drafting before submission. A good use is to compare your draft against the page’s checklist-style guidance and close any gaps early.

Q: How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the disclosure work and the assurance evidence. Use it alongside the page’s preparation steps, evidence pack and assurance claims so your draft and support files stay aligned.

Q: What should I take from the printable Library Card PDF for Art.6(1)(b)-1?

The Download Centre also provides a printable Library Card in PDF format, which is useful as a quick reference while you gather data and draft the disclosure. It is best used as a companion to the main page rather than as a standalone source.

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

Yes, but only as a synthetic illustration of how the disclosure might be structured. The page’s example is there to show the kind of narrative and quantitative presentation you could build, not to replace your own organisation’s data.

Q: How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?

Use the page’s draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That makes it easier to turn your collected datapoints into a readable draft with a clear structure.

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle MOCCAE.

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Norme

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)-1 · 2024

En vigueur

2025-05-30

Source officielle : Ouvrir ↗

Dernière révision

—

Support pédagogique LRA · Non publié ni approuvé par MOCCAE

Pour préparer cette information

5champs à préparer 6affirmations à vérifier 5domaines de preuve 3exemples de rapports

Objet de l’information

This provision asks an organisation to report its activity data and the related reduction data for the relevant emissions or climate metric, so readers can see both the scale of the activity and the effect of any reduction measures. In practice, the emphasis is on giving a complete and comparable picture of what was measured, how much activity was covered, and what reduction outcome was reported, rather than only highlighting selected results.

The practical focus is usually on coverage across the organisation’s operations, not just a few flagship sites or best-performing locations. The reporting should make clear whether the figures relate to the whole business, a defined part of it, or only certain facilities, so users can judge how representative the data is and whether any important activities have been left out.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle MOCCAE.

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Have you decided which fuel and energy figures belong in this disclosure, and which parts of the business they cover? Are you using a single reporting period and measurement basis for the activity figures, the reduction estimate, and the timetable? Can each number and statement be traced back to a source record, calculation, or owner before you draft it? Have you agreed what counts as a current action versus a planned one, so the two lists do not overlap? Is the emissions-cut estimate expressed in tonnes of carbon dioxide equivalent, and based on the same assumptions used elsewhere?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Fuel and energy activity	Record the underlying activity figures used to calculate fuel use and energy consumption, with the relevant period and units clearly shown.	Meter reads, fuel purchase records, utility invoices, energy management reports, and the working file used to compile the figures.	Operations / Facilities / Energy management
Current reduction actions	List the actions already in place to reduce emissions, describing what is being done now rather than future intentions.	Project trackers, implementation plans, internal approvals, site action logs, and performance updates showing measures in operation.	Sustainability / Operations / Project management
Forecast emissions cut	Capture the estimated amount of emissions reduction expected from the relevant actions, stated in tCO2e and tied to the same assumptions and period as the underlying plan.	Calculation workbook, abatement model, project assumptions, engineering estimates, and sign-off from the team that prepared the forecast.	Sustainability / Climate reporting / Finance
Future reduction actions	Describe the actions that are intended but not yet in place, including enough detail to show what will be done and at what stage they are.	Pipeline register, business case, board papers, project plans, and approval documents for proposed initiatives.	Sustainability / Strategy / Operations
Delivery timetable	Set out when the relevant actions or milestones are expected to happen, using a clear sequence of dates or periods.	Project schedule, implementation roadmap, milestone tracker, and approved timeline from the responsible team.	Project management / Sustainability

＋ Afficher les sous-éléments de Art.6(1)(b)-1 (liste de travail LRA)

Comment le préparer

Set the reporting boundary first: decide which sites, operations, and time period this disclosure will cover, so the figures and narrative are drawn from the same scope throughout.

Agree the definitions you will use for the activity inputs and the reduction items, so everyone records fuel use, energy use, current actions, planned actions, and the expected cut in emissions in the same way.

Gather the underlying records that support each item, such as meter reads, invoices, logs, project papers, and internal approvals, and keep them linked to the relevant measure or figure.

Prepare the disclosure content in the required form: provide the activity data, describe the current and planned reduction actions, state the expected emissions reduction in tCO2e, and set out the timing for delivery.

Record any exclusions, assumptions, restatements, or methodology changes, and explain why they were made so the reported information can be traced and compared over time.

Check the draft against the official source before sign-off, confirming that the scope, definitions, evidence, figures, and narrative all match the source requirement and that nothing material has been omitted.

Demander les données

Request activity and reduction data from Operations

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

What operational activity data, current and planned reduction actions, expected emissions savings, and timing can we evidence for the reporting period?

Use your organisation’s own terms for sites, assets, utilities, projects, and improvement actions first, then map them to the reporting fields. Keep the request in business language that your operations, facilities, energy, or sustainability teams already use, and check the source material before sign-off.

Demande faible

Please provide the disclosure data for the reporting period, including activity data, reduction measures, expected emissions reduction, planned measures, and timeline.

Pourquoi elle échoue : It uses framework-style wording that may not match how the operational owner tracks the information, and it does not tell them which systems, sites, or internal categories to pull from. It also leaves out the practical evidence details needed to trace each figure back to a source.

Meilleure demande

Please send the operations data for [reporting period] for [sites/assets/processes]: fuel and energy usage, the actions already in place to cut use or emissions, the actions planned next, the timing for those actions, and any estimated emissions savings. Use your team’s normal labels, and add the source for each line item.

Modèle d’e-mail formel

Subject: Request for operational activity and reduction data for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the operational data for [sites/assets/processes]. Please send the information for [reporting period] covering:
- activity data for fuel use and energy consumption;
- the reduction actions currently in place;
- planned reduction actions and their timing; and
- the expected emissions savings for each action, where available.

Please use the terms and categories your team already uses internally, and include the source for each figure (for example, meter system, invoice file, project tracker, or estimate basis). If any item is based on an estimate, please note the method used.

A possible LRA training template is attached below for reference. Please adapt this to your organisation and check the source material before sign-off.

Thanks,
[preparer name]

Version courte pour Teams / Slack

Hi [name] — could you share the ops data for [reporting period] for [sites/assets]? We need fuel and energy activity, current reduction actions, planned actions, timing, and any expected emissions savings. Please use your team’s usual terms and include the source for each item. Thanks.

Exemples sectoriels

Manufacturing

Contexte. A plant team tracks boilers, compressed air, ovens, and electricity use in a maintenance and energy dashboard.

Demande adaptée. Hi [name] — for [reporting period], please share the plant data for boilers, compressed air, ovens, and electricity: usage figures, the efficiency actions already running, the actions planned next, the timing for each, and the estimated emissions savings where you have them. Please include the dashboard, invoice, or project file used for each line.

Exemple de réponse. Plant energy dashboard export; boiler tuning and compressed-air leak repair already in place; VSD installation planned for Q3; estimated savings 180 tCO2e; source notes attached for each line.

Logistics

Contexte. A transport team manages diesel use, route optimisation, driver coaching, and vehicle replacement plans.

Demande adaptée. Hi [name] — for [reporting period], please send the fleet data for diesel use and other energy use, the reduction actions already in place, the planned actions and timing, and the expected emissions savings for each measure. Please use your fleet team’s usual labels and include the source file or estimate basis for each item.

Exemple de réponse. Fuel card report and telematics export; route optimisation and driver coaching active; EV van trial planned for Q4; estimated savings 95 tCO2e; source references listed by vehicle group and action.

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Explain which operational figures were gathered, how fuel and energy use were defined for this disclosure, and how the expected emissions reduction was estimated from the measures identified.

Note de contexte

Set out what the figures show about the organisation’s present energy and fuel profile, the actions already under way, the further steps planned, and the scale of the emissions cut expected from them.

Déclaration sur les variations

If the numbers move from one period to the next, link the change to shifts in fuel or energy use, the introduction or removal of measures, and any timing differences in when planned actions take effect.

Entrée de l’index de contenu

Art.6(1)(b)-1 Disclosure of activity and reduction data — [location / page] / [notes]

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
We pulled together the fuel and electricity figures from the relevant sites and systems, and we can show how each number was traced back to source records.	The assurer may test whether the coverage figure is complete, whether any sites, meters or periods were left out, and whether the underlying activity data is reliable enough to support the reported number.	Meter logs, utility invoices, fuel purchase records, site-level extracts, consolidation workbook, boundary list, reconciliation notes, and any documented exclusions or estimates.
We used the Ministry’s current template for the package we sent, and the same version was used for the submission to the Ministry and the competent authority.	The assurer may check whether the filing was prepared in the correct format, whether the right version of the form was used, and whether the package sent matches what was approved internally.	Completed Ministry template, version control record, submission pack, transmittal email or portal receipt, internal approval sign-off, and evidence of any template updates before filing.
Our filing includes the activity figures linked to fuel use and energy use, and we can explain how those figures were compiled.	The assurer may probe whether the disclosed activity data is actually included, whether the figures are internally consistent, and whether the compilation method is documented and repeatable.	Disclosure draft, source-to-report mapping, calculation sheets, data dictionary, methodology note, and review comments showing the figures were checked before issue.
We set out the measures already in place to cut emissions, based on the actions operating during the reporting period.	The assurer may ask whether the measures described were genuinely in place at the reporting date, whether they were operating as stated, and whether the description is complete and not overstated.	Project registers, implementation status reports, management approvals, site evidence, meeting minutes, and any supporting photos, contracts or commissioning records.
We quantified the expected cut in emissions in tonnes of carbon dioxide equivalent, using the assumptions and calculations we documented.	The assurer may test whether the reduction figure is mathematically sound, whether the assumptions are reasonable and consistently applied, and whether the unit and basis of calculation are clear.	Calculation model, assumption log, emission factors used, scenario analysis, reviewer sign-off, and evidence supporting the baseline and expected post-measure position.
We included the actions we plan to take next, and we can show that they were treated as planned rather than already delivered.	The assurer may check whether the future actions are genuinely forward-looking, whether delivery dates and responsibilities are credible, and whether there is a clear distinction between planned and completed work.	Project plan, budget approval, implementation timetable, ownership matrix, board or management papers, and status evidence showing the actions were not yet completed at the reporting date.

Dossier de preuves à préparer

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

Lacunes fréquentes dans les rapports

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.

Lacunes fréquentes

Erreurs à éviter lors de la collecte des données

Wrong ownerThe team asks the wrong business owner, so the figures come from someone who does not run the fuel, energy, or reduction work.

Framework language onlyPeople ask for data using disclosure jargon instead of the organisation’s own operational terms, and the source team cannot tell what to pull.

No boundary setThe collector never fixes which sites, vehicles, or activities are in scope, so the dataset mixes covered and uncovered operations.

＋ Afficher 5 de plus

Là où un jugement professionnel est souvent nécessaire

Set the group boundary after a buy-in or saleUse a clear cut-off for acquisitions and disposals, then explain whether the figures cover the full period, only the time in scope, or a restated base period so the activity and reduction numbers stay comparable.

Handle different country definitions with one internal ruleWhere local records use different labels or calculation methods, map them to one organisation-wide approach and disclose the mapping choice so the reported activity and reduction data are built on the same basis.

Decide how to treat sites or teams near the boundaryFor operations that sit close to the reporting perimeter, apply a documented inclusion rule and explain it so readers can see why a site, fleet, or business line is in or out of the figures.

＋ Afficher 7 de plus

Exemples

Exemples illustratifs

Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.

Illustrative (synthetic) example — Manufacturing

We have mapped the fuel and electricity we used across our main sites, and we are pairing that activity data with actions already under way to cut emissions.
- In the latest year, our boilers and fleet used 18,000 MWh of gas and diesel combined, while purchased electricity totalled 12,000 MWh.
- We have already started efficiency upgrades, including heat-recovery units and better controls, and we expect these steps to lower annual emissions by about 4,200 tCO2e.
- Next, we plan to replace two older production lines, expand on-site solar, and complete staff training, with the main measures phased in from 2025 to 2027.

This example shows how a company can describe its energy use, what it is already doing to reduce emissions, what it expects those actions to save, and what it plans to do next, all in plain language.

Illustrative (synthetic) example — Retail and logistics

Our group has tracked the energy behind store operations and distribution, and we are linking that usage to the steps we are taking now and the work we have scheduled.
- For the reporting period, our delivery vans used 9,500 litres of diesel and our warehouses consumed 6,800 MWh of electricity.
- Current actions include route optimisation, LED roll-out, and refrigeration maintenance, which we estimate will reduce emissions by 1,750 tCO2e each year.
- We intend to add electric vans, install rooftop solar at two depots, and tighten energy controls in stores, with delivery of these measures running from late 2024 through 2026.

This example demonstrates a narrative disclosure that covers operational energy use, current reduction steps, the expected emissions benefit, and the forward plan with timing.

Rapports d’entreprises

Comment les entreprises publient Art.6(1)(b)-1 en pratique

Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.

Rapports réels publiés

TAQA (Abu Dhabi National Energy Company)

None · United Arab Emirates · 2024

Ouvrir le rapport →

TAQA’s 2024 Integrated Report provides covered data on fuel consumption activity, listing specific values for fuel consumed over multiple years on page 102. However, the report lacks clear disclosures on current reduction measures and planned measures related to emissions reduction. There is some unclear context on expected emissions reduction in tCO2e on page 290, but no definitive quantified target or clear statement is presented.

Abu Dhabi Commercial Bank (ADCB)

None · United Arab Emirates · 2024

Ouvrir le rapport →

Abu Dhabi Commercial Bank’s 2024 ESG Report provides a covered datapoint on energy intensity, reporting electricity and fuel consumption within the organisation, with data for 2021 limited to the UAE (p.51). There is partial information on current reduction measures linked to executive management remuneration related to climate considerations, though no headline value is given (p.136). However, the report lacks clear disclosure of expected emissions reductions in tCO2e (p.7) and does not present planned measures for emissions reduction.

Aldar Properties

None · United Arab Emirates · 2024

Ouvrir le rapport →

Aldar Properties’ Sustainability Report 2024 provides detailed activity data on fuel use and energy consumption, specifically noting fuel consumption in assets such as buildings, marinas, vehicle fleets, and machinery without exclusions (p.84). The report also references emission factors and management approaches related to energy and emissions (pp.80, 106), and mentions reductions in fuel, electricity, and cooling consumption contributing to scope 1 and scope 2 emissions decreases (p.23). However, the report does not include information on current reduction measures, expected emissions reductions in tCO2e, or planned measures related to Art.6(1)(b) 1.

Comparer côte à côte →

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Scénarios à travailler

A facilities team has monthly diesel and electricity records, plus a spreadsheet showing boiler upgrades already installed. The sustainability lead also has a draft plan for LED roll-out and a simple schedule for the next 18 months.

QWhich items should be pulled together for the disclosure, and how should the team treat the numbers and actions they have at different stages of readiness?

Afficher la réponse type →

A preparer has verified gas and grid-electricity figures for the year, but the emissions-reduction estimate is still being refined by the engineering team. The draft report is due before the estimate is final.

QCan the disclosure go ahead with the operational data and measures now, or should it wait until every figure is final?

Afficher la réponse type →

A project team has approved a switch to lower-energy equipment, but procurement has slipped and the installation date has moved twice. The sustainability report draft currently says the change will happen 'soon' and gives no further detail.

QWhat should the preparer do about the timing and the planned action before sign-off?

Afficher la réponse type →

An operations manager wants to report only the carbon-saving projects because they look positive, leaving out the fuel and electricity figures on the basis that they are 'internal management data'. The draft also mixes current actions with future projects in one paragraph.

QShould the preparer accept that approach, or is something missing from the disclosure package?

Afficher la réponse type →

Références au référentiel

Exigences UAE applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

UAE

Art.6(1)(b)-1

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

Ouvrir la source officielle →

Connexes et exploration

Regular GHG emissions measurement and disclosure → Fiche Comprehensive emissions inventory → Fiche Emission reduction measures → Fiche Expected outcomes of emission reduction initiatives → Fiche Emissions data retention and accessibility → Parcourir toutes les informations →

Plus dans UAE Federal Decree-Law 11/2024 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

FAQ

Questions auxquelles cette page répond

How do I use the Art.6(1)(b)-1 page to draft the disclosure from scratch?+

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

How should I set the scope and methodology for the Art.6(1)(b)-1 disclosure?+

Who should own the Art.6(1)(b)-1 data and sign-off process?+

What evidence pack do I need to make Art.6(1)(b)-1 assurance-ready?+

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

How do I use the Prep & Assurance workbook for Art.6(1)(b)-1?+

What should I take from the printable Library Card PDF for Art.6(1)(b)-1?+

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

How do I turn the Art.6(1)(b)-1 data into a draft narrative and table?+

How does Art.6(1)(b)-1 relate to ESRS E1, and can I reuse the same data?+

Autres questions auxquelles cette page peut aider

Art.6(1)(b)-1 disclosure checklist: what should I have ready before I start writing?What are the five datapoints on the Art.6(1)(b)-1 page and how do I evidence them?How do I assign owners for fuel and energy activity, reduction actions and delivery timetable data?What does the Art.6(1)(b)-1 assurance pack need to show for each claim?How do I use the Art.6(1)(b)-1 workbook to track evidence and draft text?What are the most common gaps in Art.6(1)(b)-1 reporting?Can I use the Art.6(1)(b)-1 example disclosure structure for my own draft?What should a content-index line look like for Art.6(1)(b)-1?Where can I find real company report examples for Art.6(1)(b)-1?How do I make an Art.6(1)(b)-1 draft assurance-ready before review?What is the closest ESRS reference for Art.6(1)(b)-1 and what can I reuse?How do I avoid overclaiming in an Art.6(1)(b)-1 disclosure?

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.

Disclosure of activity and reduction data

Passeport publié

Avant de commencer

Informations clés à préparer

Comment le préparer

Request activity and reduction data from Operations

Des notes qui transforment les données en information publiée

Outils et formulaires de préparation

Pour chaque affirmation, vérifiez les preuves

Erreurs à éviter lors de la collecte des données

Là où un jugement professionnel est souvent nécessaire

Exemples illustratifs

Comment les entreprises publient Art.6(1)(b)-1 en pratique

Interrogez l’assistant IA de Study Studio sur cette information

Scénarios à travailler

Exigences UAE applicables et informations connexes

Questions auxquelles cette page répond

Apprenez à préparer cette information de bout en bout

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