UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects·Disclosure Art.6(1)(a)-1
Regular GHG emissions measurement and disclosure
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale MOCCAE.
Passaporto pubblicato
Revisione in attesaStandard
UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Disclosure Art.6(1)(a)-1 · 2024
Ultima revisione
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Materiale didattico LRA · Non emesso né approvato da MOCCAE
Focus dell’informativa
This asks an organisation to measure and disclose its greenhouse gas emissions on a regular basis, rather than as a one-off exercise. In practice, the focus is on having a repeatable process for collecting emissions data, so the organisation can report consistently over time and show how its emissions profile is changing.
The practical question is how broad the reporting boundary is. Organisations should think about whether the disclosure covers all relevant operations, entities and sites, or only selected locations such as flagship sites. The key is to be clear and consistent about what is included, so users can understand the scope of the reported emissions and compare it from period to period.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale MOCCAE.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| Total emissions | The total greenhouse gas emissions figure for the reporting set, expressed in tonnes of carbon dioxide equivalent. | Consolidated emissions calculation, source activity data, and the final reported total. | Sustainability reporting / Environmental data team |
| Counting cadence | How often the emissions figure is measured or updated for reporting purposes. | Reporting timetable, data collection schedule, or internal methodology note showing the update cycle. | Sustainability reporting / Environmental data team |
| Calculation method | The named approach used to calculate emissions, including the framework or method applied. | Methodology document, calculation protocol, or approved reporting manual naming the approach used. | Sustainability reporting / Environmental data team |
| Reporting perimeter | Which parts of the business are included in the emissions boundary, such as entities, sites, or operations. | Boundary memo, consolidation map, or group structure showing what is in and out of the reporting set. | Finance / Group reporting |
| Covered period | The exact start and end dates for the emissions reporting period. | Annual report timetable, reporting pack cover page, or period control showing the dates used. | Finance / Group reporting |
| Direct emissions | Emissions from sources the organisation controls directly, reported in tonnes of carbon dioxide equivalent. | Fuel use logs, fleet data, refrigerant records, and the direct-emissions calculation file. | Operations / Environmental data team |
| Purchased energy emissions | Emissions linked to bought electricity, heat, steam, or cooling, reported in tonnes of carbon dioxide equivalent. | Utility invoices, meter data, supplier statements, and the purchased-energy calculation file. | Operations / Environmental data team |
| Value chain emissions | Emissions from the wider value chain outside direct and purchased-energy sources, reported in tonnes of carbon dioxide equivalent. | Supplier, logistics, travel, waste, or other upstream/downstream activity data and the scope 3 calculation file. | Procurement / Sustainability reporting |
Come prepararla
Richiedi i dati
Request the emissions data from EHS / Operations
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
What emissions figures and supporting details do we need for the current reporting cycle, and how were they measured and grouped within our business boundary?
Use your organisation’s own terms first, then map them to the reporting labels. For example, if you say 'sites', 'assets', 'plants', 'fleet', 'utilities' or 'business units' internally, keep that language in the request and only translate it afterwards for reporting.
Richiesta debole
Please provide the GHG disclosure inputs for the organisation, including the emissions measurement frequency, methodology, organisational boundary, reporting period, and Scope 1, Scope 2 and Scope 3 emissions.
Perché non funziona: This uses framework language that many operational teams do not use day to day, so it is easy to misunderstand or send back a compliance-style answer without the underlying files. It also does not point the owner to the systems, categories, or internal labels they should use when pulling the data.
Richiesta migliore
Please send the latest emissions tracker for [reporting period] covering [sites/assets/business unit]. Include the total tCO2e, the split by our internal categories, how often the figures are updated, the calculation approach used, the boundary applied, the source files or system extracts, and any assumptions or gaps.
Modello di e-mail formale
Subject: Data request for [reporting period] emissions pack Hi [name/team], Could you please send the latest emissions data pack for [reporting period] for [business boundary / sites / assets]? We need the figures and supporting notes for our reporting file. Please include: - the total emissions figure in tCO2e; - the split by our internal categories (for example [category names]); - the method used to calculate the numbers; - the period covered; - the boundary applied; - the source files or system extracts; - any assumptions, estimates, or data gaps; - the person who prepared or checked the data. If you already have this in a tracker or workbook, please send that version and note any tabs or columns we should use. Please adapt this to your organisation’s own terms and check the official source before sign-off. Thanks, [preparer name]
Versione breve per Teams / Slack
Hi [name/team] — could you share the latest emissions pack for [reporting period] for [sites/assets/business unit]? Please include the total tCO2e, the breakdown by our internal categories, the method used, the boundary, source files, and any assumptions or gaps. Please adapt this to your organisation’s own terms and check the official source before sign-off. धन्यवाद / Thanks, [preparer name]
Esempi di settore
Manufacturing
Contesto. A plant team tracks fuel use, process emissions, purchased electricity, and refrigerant top-ups across several sites.
Richiesta adattata. Please share the emissions workbook for [reporting period] covering [plant names / production sites]. Include the total tCO2e, the site-by-site split, the update cycle, the calculation method, the boundary used, and the source logs from meters, fuel cards, and maintenance records.
Esempio di risposta. Attached workbook with monthly site data, year-end total, method note, boundary note, and links to meter exports and fuel logs.
Retail / Logistics
Contesto. An operations team manages store energy, warehouse utilities, and fleet fuel across a network of locations.
Richiesta adattata. Please send the emissions pack for [reporting period] across [stores / warehouses / fleet]. Include the total tCO2e, the breakdown by our internal operational groups, how often the data is refreshed, the calculation approach, the boundary applied, and the source extracts from utility bills, telematics, and fuel records.
Esempio di risposta. Spreadsheet with store, warehouse, and fleet rows; monthly refresh note; calculation summary; boundary statement; and source file list.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
State the calculation approach used, define the reporting perimeter and period covered, and note how often the figures were measured or updated.
Nota di contesto
Explain what the emissions numbers represent for the business by linking the total to the direct, energy-related, and other indirect parts of the footprint.
Dichiarazione sulle variazioni
If the figures move materially, describe the main operational or data-related reasons for the change and whether the shift reflects a real change in activity or a reporting update.
Voce dell’indice dei contenuti
Art.6(1)(a)-1 Regular GHG emissions measurement and disclosure — [location / page] / [notes]Centro download
Strumenti e moduli per la preparazione
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Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| We prepared the coverage figure from the emissions records we hold for the disclosed operations, and we checked that the included sources match the boundary we applied. | The assurer may find that some relevant sources were left out, or that the boundary used for the figure does not match the way the organisation says it was set. | ['Boundary memo or mapping showing which entities, sites, assets, or activities were included', 'Source register linking each included source to the figure', 'Review notes showing any exclusions and the reason for each'] |
| We built the emissions inventory using the measurement approach we selected for this report, and we kept the method note that explains how the numbers were prepared. | The assurer may question whether the chosen approach was applied consistently, or whether the method used is clear enough to support the reported numbers. | ['Method statement or calculation guide used for the inventory', 'Version-controlled calculation files', 'Approval or review record confirming the method used for the period'] |
| We measured emissions on the reporting cycle we stated, and we can show when the underlying data was collected and rolled up for publication. | The assurer may probe whether the stated period is complete, whether the timing is consistent across sources, or whether data from outside the period was included by mistake. | ['Reporting calendar or period definition', 'Data extracts with collection dates and cut-off dates', 'Reconciliation showing the final period covered'] |
| We used the same reporting window throughout the disclosure, and we retained the records that show how the period was selected and applied. | The assurer may test whether the period was changed part-way through preparation, or whether the disclosed window matches the source records. | ['Period selection note', 'Draft-to-final comparison showing any changes to the window', 'Source data timestamps or ledger dates'] |
| We applied the measurement approach named in our working papers, and we kept the supporting files that show how the inventory was assembled. | The assurer may ask whether the method was actually followed, whether the files are complete, and whether the approach is suitable for the reported figure. | ['Methodology document referenced in the calculation pack', 'Working papers showing the calculation steps', 'Internal review sign-off on the chosen approach'] |
| We submitted the emissions report for the period we stated, and we retained the version that was prepared for the relevant authority’s format. | The assurer may check whether the submission matches the final internal version and whether the report was prepared in the required format for that period. | ['Submitted report copy', 'Submission receipt or filing confirmation', 'Final internal approval version'] |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Lacune ricorrenti
Errori da evitare nella raccolta dei dati
Dove serve spesso un giudizio professionale
Esempi
Esempi illustrativi
Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.
We would report our greenhouse-gas position for the 12 months ended 31 December 2024, using a group boundary that includes all entities we control. Our figures are prepared monthly using the GHG Protocol approach, and the same method is applied across the year.
- Total emissions: 12,500 tCO2e, made up of 1,800 tCO2e from direct operations, 3,200 tCO2e from purchased energy, and 7,500 tCO2e from the wider value chain.
- Those three parts sum to the total, and the split is 14%, 26%, and 60% respectively.
Illustrates a simple annual disclosure with a monthly measurement cycle, a control-based group boundary, and a consistent breakdown across the three emissions categories.
For the six months ended 30 June 2025, we would present our emissions using a boundary that covers the company and its controlled subsidiaries. We would update the numbers every quarter, and we would use the GHG Protocol as the basis for calculation.
- Total emissions: 8,000 tCO2e, comprising 900 tCO2e from direct sources, 2,100 tCO2e from energy bought in, and 5,000 tCO2e from other value-chain sources.
- The parts reconcile to the total, with shares of 11%, 26%, and 63% in that order.
Illustrates a half-year disclosure with quarterly updates, a control-based boundary, and a complete split between direct, purchased-energy, and value-chain emissions.
Report aziendali
Come le aziende rendicontano Art.6(1)(a)-1 nella pratica
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
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Scenari da affrontare
A facilities team has monthly fuel and electricity data for the year, but the draft pack only shows a single annual emissions figure. The sustainability lead is unsure whether that is enough for this disclosure.
A group report covers three subsidiaries, but the draft emissions table mixes all sites together without saying which entities or operations are included. One acquired business was left out because its data was incomplete.
A preparer has calculated Scope 1 and Scope 2 using an internal spreadsheet, while Scope 3 was estimated from supplier spend data. The draft notes mention the spreadsheet but do not explain the overall approach used for the emissions work.
A company is preparing its first climate disclosure for the 2025 financial year. The draft includes Scope 1, Scope 2 and Scope 3 totals, but the reporting period is only implied by the file name and not stated in the narrative or table.
Riferimenti al framework
Requisiti UAE pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
UAE
Art.6(1)(a)-1
all’interno di UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Correlati ed esplora
Altro in UAE Federal Decree-Law 11/2024 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
FAQ
Domande a cui risponde questa pagina
Use the page as a drafting aid: start with the plain-language explainer, work through the step-by-step preparation section, then use the draft-output section for narrative starters, visual ideas and the content-index line. The workbook and printable Library Card are there to help you organise the information before turning it into a draft.
The page says to prepare total emissions, counting cadence, calculation method, reporting perimeter, covered period, direct emissions, purchased energy emissions and value chain emissions. It is set up to help you gather those datapoints before drafting.
The page flags reporting perimeter and covered period as datapoints to prepare, so you should define them before drafting and keep them consistent across the disclosure. The step-by-step preparation section is the place to check how the page expects you to organise that information.
Those are listed as datapoints to prepare, so the page expects you to state how often the figures are counted and what method you used to calculate them. Use the preparation section and workbook to capture that information in a way that is clear enough for review.
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can gather the emissions data, explain the method, and assemble the evidence pack. The page does not assign roles for you, but it does give a structure for coordinating them.
The page includes an evidence pack with five items for assurance readiness and also sets out six assurance claims to verify with claim, risk and evidence. Use those sections together so you can link each figure or statement back to supporting documents.
The page has a section on common reporting gaps and mistakes, which is meant to help you spot weak points before you finalise the disclosure. Use it as a pre-submission check alongside the evidence pack and assurance claims.
Treat the assurance claims as a checklist for what a reviewer may test, then match each claim to the relevant evidence in your pack. The page gives you both the claims and the five-item evidence pack so you can organise support before assurance.
Yes, as a drafting aid only: the page includes synthetic illustrative examples and a quantitative table to show how a disclosure might be presented. Keep it clearly separate from your own reported data and make sure any figures you use are your own.
Use the example disclosure to see the level of detail and the draft-output section for narrative starters, visualisation ideas and the content-index line. Then replace the synthetic material with your own data, method and perimeter information.
Yes. The page notes ESRS E1 (Climate Change) as the closest correspondence, so the data you prepare here may be reusable for that framework, but the page does not say the requirements are identical.
Altre domande in cui questa pagina può aiutare
Approfondisci · Art.6(1)(a)-1
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