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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
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Standaard
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
Laatst beoordeeld
—
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door MOCCAE
Voor deze disclosure
Kern van de disclosure
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.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële MOCCAE-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| 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 |
＋ Subelementen van Art.6(1)(b)-1 tonen (LRA-werkchecklist)
Record the fuel and energy figures used as the basis for the calculation.
Set out the reduction actions already in place.
State the emissions cut you expect from those actions, in tonnes of CO2e.
Describe the measures you plan to introduce.
Give the expected timing for those planned measures.
Hoe u dit voorbereidt
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.
De gegevens opvragen
Request activity and reduction data from Operations
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
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.
Zwak verzoek
Please provide the disclosure data for the reporting period, including activity data, reduction measures, expected emissions reduction, planned measures, and timeline.
Waarom dit misgaat: 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.
Beter verzoek
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.
Sjabloon voor een formele e-mail
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]
Korte versie voor 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.
Sectorvoorbeelden
Manufacturing
Context. A plant team tracks boilers, compressed air, ovens, and electricity use in a maintenance and energy dashboard.
Aangepast verzoek. 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.
Voorbeeldantwoord. 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
Context. A transport team manages diesel use, route optimisation, driver coaching, and vehicle replacement plans.
Aangepast verzoek. 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.
Voorbeeldantwoord. 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.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
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.
Contextnotitie
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.
Toelichting op schommelingen
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.
Vermelding in de inhoudsindex
Art.6(1)(b)-1 Disclosure of activity and reduction data — [location / page] / [notes]Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor Art.6(1)(b)-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧
02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧
03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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.
Veelvoorkomende hiaten
Fouten om te vermijden bij het verzamelen van gegevens
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.
Wrong period basisThe request does not pin down the reporting period or cut-off date, so the numbers are taken from a different time basis than the one intended.
Mixed counting basisOne file combines different ways of counting activity or reduction data, which makes the totals impossible to compare cleanly.
Source labels lostOriginal file names, meter tags, or system labels are stripped out, so the evidence trail no longer shows where each figure came from.
Separate groups mergedData that should stay in separate buckets is rolled together, so current actions, planned actions, and expected reduction figures get blurred.
Missing evidence trailThe pack is built without the supporting metadata and sign-off record, so no one can see who checked the source or when.
Waar vaak een professionele afweging nodig is
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.
Choose one timing basis and stick to itIf source systems close on different dates or run on different reporting cycles, state the date basis used for the figures and note any timing adjustments made to align activity and reduction data.
Separate measured values from estimatesWhen actual readings are missing, use a documented estimate method, identify which numbers are estimated, and explain the basis so users can judge the reliability of the activity and reduction data.
Explain how rounding affects the totalsIf values are rounded, say the rounding rule used and make sure the rounded line items still reconcile sensibly to the total reduction figure.
Aggregate enough to protect personal or sensitive dataWhere detailed operational data could expose individuals or sensitive locations, combine it to a higher level and disclose the aggregation approach so the reported figures remain usable without breaching privacy controls.
Align fuel and energy records from mixed systemsIf fuel use and energy consumption come from different meters, invoices, or ERP feeds, choose one consolidation method and explain any conversions or substitutions used to produce the final activity data.
Distinguish current actions from future plansKeep measures already under way separate from measures still being designed, and describe the timeline for each so readers can tell what is happening now and what is only planned.
State the reduction estimate basis in tonnesFor the expected emissions reduction figure, disclose the calculation approach, key assumptions, and whether the number is a forecast or a measured outcome so the tCO2e value can be understood in context.
Voorbeelden
Illustratieve voorbeelden
Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.
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.
Bedrijfsrapporten
Hoe bedrijven Art.6(1)(b)-1 in de praktijk rapporteren
Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.
TAQA (Abu Dhabi National Energy Company)
None · United Arab Emirates · 2024
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
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
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.
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Scenario’s om door te werken
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.
VWhich 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?
Modelantwoord tonen →Antwoord verbergen ↑
Bring together the operating data on fuel and power use, the measures already in place, the expected cut in emissions in tonnes of CO2e, the measures still planned, and the timing for those plans. If some parts are already underway and others are only scheduled, present each one in the right place rather than blending them into a single narrative.
Waarom dit ertoe doet · Separate what is already happening from what is only planned, and keep the activity data and reduction information linked but distinct.
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.
VCan the disclosure go ahead with the operational data and measures now, or should it wait until every figure is final?
Modelantwoord tonen →Antwoord verbergen ↑
The operational figures and the reduction-related narrative can be assembled now, but the emissions-reduction amount should only be included once there is a defensible estimate. If the estimate is not ready, the preparer should not invent a number; instead, they should complete the other parts and return to the reduction figure when the underlying calculation is supportable.
Waarom dit ertoe doet · Do not fill gaps with guesswork; each data point needs evidence before it is presented.
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.
VWhat should the preparer do about the timing and the planned action before sign-off?
Modelantwoord tonen →Antwoord verbergen ↑
Replace vague language with a clear description of the planned step and a usable timeframe. The disclosure should show what the organisation intends to do and when, so the reader can see the sequence of actions rather than a loose promise that something will happen later.
Waarom dit ertoe doet · A plan is only useful if it is specific enough to show what will happen and when.
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.
VShould the preparer accept that approach, or is something missing from the disclosure package?
Modelantwoord tonen →Antwoord verbergen ↑
That approach is incomplete. The disclosure needs the operating data on fuel and energy use as well as the current and planned reduction actions, the expected emissions cut in tCO2e, and the timing for the planned steps. The preparer should keep the information complete and organised so the reader can see both the baseline activity and the reduction pathway.
Waarom dit ertoe doet · Do not report only the positive initiatives; include the underlying activity data and the full set of reduction details.
Verwijzingen naar het raamwerk
Relevante UAE-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
UAE
Art.6(1)(b)-1
binnen UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Gerelateerd & verkennen
Regular GHG emissions measurement and disclosure → KaartComprehensive emissions inventory → KaartEmission reduction measures → KaartExpected outcomes of emission reduction initiatives → KaartEmissions data retention and accessibility →
Alle disclosures bekijken →
Meer in UAE Federal Decree-Law 11/2024 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
FAQ
Vragen die deze pagina beantwoordt
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
How does Art.6(1)(b)-1 relate to ESRS E1, and can I reuse the same data?+−
The page says the closest ESRS correspondence is ESRS E1 (Climate Change), so the data may be reusable across reporting work. Treat that as a practical cross-reference, not a statement that the requirements are identical.
Meer vragen waarbij deze pagina helpt
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?
Verder verdiepen · Art.6(1)(b)-1
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