UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects·Disclosure Art.6(3)
Accuracy and verifiability of emissions data
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(3) · 2024
Ultima revisione
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Materiale didattico LRA · Non emesso né approvato da MOCCAE
Focus dell’informativa
This provision is about making sure emissions information is dependable enough to be checked and trusted. In practice, an organisation should report emissions data in a way that is accurate, traceable and capable of being verified, rather than relying on rough estimates or selectively presented figures. The emphasis is on the quality of the data itself and the ability to support it with evidence.
The practical focus is therefore on coverage and consistency across the organisation’s relevant activities, not just a few prominent sites or operations. An organisation should think about whether its reporting captures the full scope it is meant to cover, uses a consistent approach across locations and business units, and can be backed up if reviewed or challenged.
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 |
|---|---|---|---|
| Assurance provider | Record who carried out the assurance work for the reported information, using the name of the firm or individual actually engaged. | Engagement letter, signed assurance statement, or contract naming the provider. | Finance / Sustainability reporting |
| Validation checks | Describe the checks used to test the reported data before submission, including the main review steps and any automated or manual controls applied. | Data quality checklist, control log, review sign-off, or validation workflow output. | Data management / Reporting controls |
| Verification status | State whether the reported information was checked only inside the organisation or also by an outside party, using the status applied in the reporting pack. | Assurance report, internal review memo, or reporting status sheet. | Finance / Sustainability reporting |
Come prepararla
Richiedi i dati
Request emissions data checks and verification evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
How were the emissions figures checked, who reviewed them, and what evidence shows whether they were reviewed internally or by an outside party?
Use your organisation’s own names for the emissions dataset, checking steps, review sign-off and assurance arrangements first, then map them to this request. Keep the wording in your internal language rather than using framework terms unless that is how your team already speaks.
Richiesta debole
Please provide the emissions data verification evidence for the disclosure.
Perché non funziona: This uses framework language only and does not tell the owner which file, checks, reviewer, period, or boundary to pull. It is too vague to trace the figures back to the source records or to show how the data was checked.
Richiesta migliore
Please send the [period] emissions dataset for [site / business unit], the checks performed on it, the reviewer or approver, and whether the figures were reviewed in-house or by an outside party. Include the file name, source system, review notes, and any corrections or exceptions so we can trace the numbers back to source records. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.
Modello di e-mail formale
Subject: Request for emissions data checks and review evidence for [period] Hi [name], We are preparing the emissions reporting pack for [period] and need the supporting evidence for the figures from [site / business unit / dataset name]. Please send: - the dataset or file used for the reported emissions figures; - the checks or review steps carried out on the data; - who reviewed or signed off the figures; - whether the figures were reviewed in-house or by an outside party; - any supporting notes, audit trail, or review record that shows how the figures were checked; - any corrections, estimates, or unresolved issues that affect the numbers. Please use your team’s own terms and file names where helpful, and include enough detail for us to trace the figures back to source records. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off. Thanks, [preparer name]
Versione breve per Teams / Slack
Hi [name] — could you send the emissions file for [period] plus the check/review evidence, reviewer name, and whether it was reviewed in-house or by an outside party? Please include any notes on corrections or exceptions. Use your team’s own file names/terms. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.
Esempi di settore
Manufacturing
Contesto. A plant team maintains monthly fuel and process emissions files, with review by the site EHS lead and finance controller.
Richiesta adattata. Please send the [period] plant emissions workbook, the checking steps used on meter and fuel data, the reviewer sign-off, and whether the figures were reviewed internally or by an outside party. Include any exception log, correction note, and file reference. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.
Esempio di risposta. Dataset: Plant emissions workbook v4; Source system: meter portal and fuel invoices; Checks: monthly reconciliation and spot check against invoices; Reviewer: Site EHS lead; Review status: reviewed in-house; Evidence: sign-off note and exception log; Notes: one estimated meter reading later replaced with actual data.
Financial services
Contesto. A corporate services team compiles office energy and travel emissions from central systems, with review by sustainability and an external reviewer.
Richiesta adattata. Please provide the [period] emissions extract for offices and travel, the validation steps used, the internal reviewer, and whether any outside party reviewed the figures. Include the source system, review record, and any adjustments. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.
Esempio di risposta. Dataset: Corporate emissions extract; Source system: utility portal, travel booking system, and finance ledger; Checks: duplicate removal and cross-check to invoices; Reviewer: Sustainability manager; Review status: reviewed by an outside party; Evidence: review memo and assurance report reference; Notes: one travel booking correction applied before finalisation.
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
Set out the basis used to prepare the figures, including who reviewed them and what checks were applied before the draft was assembled.
Nota di contesto
Explain what the review and validation details tell the reader about the reliability of the reported information and how far it has been tested.
Dichiarazione sulle variazioni
If the checking approach changed from one period to the next, note whether that was due to a different reviewer, a revised validation process, or a shift between internal and external review.
Voce dell’indice dei contenuti
Art.6(3) Accuracy and verifiability of emissions data — [location / page] / [notes]Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per Art.6(3) — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| I checked the coverage figure against the underlying records and made sure the boundary used for the calculation matched the disclosed operations. | An assurer may test whether the figure includes the right entities, sites, periods, and exclusions, and whether any boundary choices could change the result. | Boundary memo; entity/site list used in the calculation; consolidation or inclusion/exclusion rationale; source records showing which operations were counted; sign-off on the final boundary. |
| I used the same cut-off dates and source set throughout the calculation, so the figure was built from a consistent reporting period. | An assurer may probe whether timing differences, late entries, or mixed periods could distort the figure. | Reporting timetable; data extraction dates; version history of source files; evidence of any late adjustments; reconciliation between source period and reported period. |
| I validated the underlying data before publication by checking it back to primary records and resolving any mismatches. | An assurer may look for weak controls over completeness, accuracy, and traceability from source to reported figure. | Validation checklist; sample trace-back from reported numbers to invoices, logs, meters, or registers; exception log; evidence of corrections and approvals. |
| I kept a clear audit trail showing how the figure was assembled, reviewed, and finalised. | An assurer may test whether the organisation can explain each step from raw data to published output and whether changes are fully documented. | Working papers; calculation file with version control; reviewer comments; approval records; change log showing edits, reasons, and dates. |
| I identified whether the figure had been checked internally or by an outside reviewer and retained the evidence for that status. | An assurer may verify that the stated review status is accurate and that the named reviewer or assurance provider really performed the work claimed. | Internal review note or external assurance statement; engagement letter; scope of review; reviewer credentials or appointment record; final report or sign-off. |
| Before release, I carried out a final quality check to confirm the disclosed figure was complete, internally consistent, and ready for publication. | An assurer may examine whether pre-publication checks were sufficient to catch omissions, arithmetic errors, inconsistent labels, or unsupported statements. | Pre-publication checklist; arithmetic checks; cross-footing or reconciliation evidence; management review sign-off; published version compared with the approved draft. |
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 completed an external review of our reported climate figures for the year, using an independent assurance provider to test the underlying records and calculations. - Our data checks combined automated validation, manual review of source files, and follow-up queries where figures did not reconcile on first pass. - The final status was external verification, with the reviewer confirming the dataset was suitable for publication after resolving the exceptions we identified.
Illustrates how a company can describe who reviewed the information, how the numbers were checked, and whether the review was done internally or by an outside party. The wording is intentionally generic and synthetic.
We carried out an internal verification cycle for our sustainability metrics before release, with our own control team acting as the assurance provider for this round. - The validation process included cross-checking ledger extracts against source systems, sampling supporting documents, and escalating mismatches for correction before sign-off. - The verification outcome was internal, meaning the company relied on its in-house review rather than an external reviewer for this reporting cycle.
Illustrates the same three datapoints from a different sector, using an in-house review rather than an outside one. The example is fictional and designed only for training.
Report aziendali
Come le aziende rendicontano Art.6(3) nella pratica
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
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Verifica la tua comprensione
Scenari da affrontare
A group finance team has compiled the year-end emissions figures from three sites. One site used a spreadsheet check by the local sustainability lead, while the other two were reviewed by an outside verifier; the draft note only says the numbers were 'checked'.
A manufacturing business has emissions data from meters, invoices and estimates. The team has a reconciliation file, but one plant’s estimate was not linked back to source records, and the draft disclosure still presents all figures as fully verified.
A logistics company has had its emissions figures reviewed by an external specialist, but the draft report only names the specialist and gives no explanation of what was tested. The internal team also ran a data-quality review, but that is not mentioned.
A retail group has updated its emissions figures after finding an error in one store’s activity data. The revised numbers are correct, but the draft note does not explain that the figures were reworked after validation and still does not say whether the final set was internally reviewed or externally checked.
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(3)
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
The page says to prepare three datapoints: the assurance provider, the validation checks, and the verification status. Use the step-by-step preparation section to organise those inputs before drafting.
The page includes a step-by-step 'how to prepare' section plus draft-output support such as narrative starters, visualisation ideas and a content-index line. Use those pieces to turn collected data into a draft disclosure.
The page provides an evidence pack with five items to support assurance readiness. It is meant to help you assemble the backing material before review, rather than leaving evidence scattered across teams.
The page says there are six assurance claims to verify, each framed around claim, risk and evidence. Use them as a checklist to test whether the disclosure is supportable and whether the evidence pack is complete.
The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section alongside the evidence pack and validation checks to reduce avoidable errors.
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should be set around who can supply and validate each datapoint. In practice, assign the assurance provider, validation checks and verification status to the people who can evidence them.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. The workbook is there to help you organise preparation and assurance inputs in a working format.
The printable Library Card is part of the Download Centre and is intended as a quick reference alongside the workbook. It can help teams keep the disclosure requirements, evidence and draft-output prompts in view during preparation.
The page includes draft-output support in the form of visualisation ideas, narrative starters and a content-index line. That makes it easier to move from source data to a report-ready draft.
Yes. The page is built around assurance readiness, with six claims to verify, an evidence pack, validation checks and common mistakes to avoid. It is meant to help you test the draft before it goes to review.
The page notes ESRS E1 (Climate Change) as the closest correspondence. You can treat that as a useful cross-reference and reuse data where it fits, but the page does not say the requirements are identical.
Altre domande in cui questa pagina può aiutare
Approfondisci · Art.6(3)
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