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)-2
Expected outcomes of emission reduction initiatives
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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)-2 · 2024
Laatst beoordeeld
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Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door MOCCAE
Kern van de disclosure
This asks an organisation to explain the expected results of its emissions-reduction initiatives, rather than only listing the initiatives themselves. In practice, the report should make clear what outcomes are anticipated, such as the direction and scale of emissions reduction, the time horizon, and any assumptions or dependencies that affect whether those outcomes are likely to be achieved.
The practical focus is on whether the organisation has a credible view of the impact of its actions across the parts of the business that matter, not just a few showcase sites or projects. Where relevant, the explanation should cover the organisation’s wider operations and show how the expected outcomes are being assessed consistently, so readers can understand the likely effect at group, business-unit, or site level as appropriate.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële MOCCAE-bron.
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Voordat u begint
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Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| Forecast emissions cut | Capture the expected drop in greenhouse gas output, expressed in tonnes of carbon dioxide equivalent, for the stated target setting or action. | Model output, project forecast, or approved target calculation showing the emissions baseline and the projected post-action level. | Sustainability / climate reporting |
| Baseline reduction share | Capture the expected reduction as a percentage of the chosen starting point, using the same baseline that underpins the emissions forecast. | Target-setting worksheet, emissions model, or board-approved plan showing the baseline value and the percentage reduction calculation. | Sustainability / climate reporting |
| Target achievement year | Capture the calendar year by which the reduction is intended to be reached. | Approved target statement, transition plan, or programme timetable showing the milestone year. | Sustainability / climate reporting |
Hoe u dit voorbereidt
De gegevens opvragen
Request emissions-reduction forecast data from Operations
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
What are the expected emissions savings, the comparison against the starting point, and the target year for each emissions-reduction initiative we plan to report?
Use your organisation’s own names for projects, programmes, sites, and reporting packs first, then map them to the disclosure wording when you prepare the report. This is a training template only; adapt it to your internal language and check the source text before sign-off.
Zwak verzoek
Please provide the data for expected outcomes of emission reduction initiatives, including projected emissions reduction, reduction versus baseline, and target year.
Waarom dit misgaat: This uses framework language that may not match how the owner tracks the work, so it is easy to misunderstand, miss the right file, or return figures without the baseline and method needed to interpret them.
Beter verzoek
Please send the latest forecast for [initiative / programme name] from your project tracker or decarbonisation plan. For each item, include the expected tCO2e saving, the percentage change against the baseline you are using, the target year, the baseline reference, and the source file or system. Use your normal internal names; we will map them in the report draft.
Sjabloon voor een formele e-mail
Subject: Data request for emissions-reduction forecast inputs Hello [name/team], Please could you share the latest forecast pack for [initiative / programme name] so we can prepare the sustainability reporting draft. For each relevant initiative, please include: - the expected emissions saving in tCO2e; - the percentage change versus the baseline you are using; - the target year for delivery; - the baseline reference and calculation basis; - the source file or system used; - the person who prepared or approved the figures. Please use your normal internal project names and working terms. We will map them to the reporting disclosure during drafting. If helpful, you can return the information in the table below or in your own format with the same fields. Many thanks, [preparer name] [team] [contact details]
Korte versie voor Teams / Slack
Hi [name/team] — could you send the latest forecast for [initiative / programme name]? We need the expected tCO2e saving, % change vs baseline, target year, baseline reference, and source file/system. Please use your usual internal terms; we’ll map them for the draft. Thanks.
Sectorvoorbeelden
Manufacturing
Context. A plant team tracks energy-efficiency upgrades in a capital project log.
Aangepast verzoek. Please share the latest figures from the plant project log for each upgrade we plan to report. Include the forecast tCO2e saving, the % change against the baseline used by the plant team, the delivery year, the baseline reference, and the calculation file.
Voorbeeldantwoord. Project: compressed-air leak reduction; Expected saving: 1,250 tCO2e; Reduction versus baseline: 8.4%; Target year: 2027; Baseline: FY2024 plant emissions pack; Method: engineering estimate; Source: Capex tracker v3.
Retail / Logistics
Context. A logistics team maintains a decarbonisation roadmap for fleet and warehouse changes.
Aangepast verzoek. Please send the latest roadmap extract for fleet and warehouse initiatives. For each item, include the forecast emissions saving in tCO2e, the % reduction against the baseline in the roadmap, the target year, and the source workbook or planning tool.
Voorbeeldantwoord. Initiative: route optimisation rollout; Expected saving: 620 tCO2e; Reduction versus baseline: 5.1%; Target year: 2026; Baseline: approved logistics baseline pack; Method: route model; Source: roadmap workbook.
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Notities die gegevens tot een disclosure maken
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Methodenotitie
State how the projected cut was calculated, what starting point was used for comparison, and how the target year was selected, using the same basis consistently across the disclosure.
Contextnotitie
Explain what the figures mean in practical terms: the expected emissions cut in tonnes, how large that is relative to the starting level, and when the organisation expects that change to be reached.
Toelichting op schommelingen
If the numbers move from one reporting period to the next, briefly note whether the change reflects a revised estimate, a different starting point, or a shift in the planned timing.
Vermelding in de inhoudsindex
Art.6(1)(b)-2 Expected outcomes of emission reduction initiatives — [location / page] / [notes]Downloadcentrum
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Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| We calculated the coverage figure using a documented method, and we can show how the underlying activity data were selected, grouped and converted into the reported number. | The assurer will test whether the coverage figure is based on a clear and repeatable method, whether the right data were included, and whether any exclusions or adjustments could materially change the result. | ['Method note or calculation workbook showing the steps used to derive the figure', 'Source data extracts and the list of included and excluded records', 'Review notes explaining any judgement calls, estimates or conversions used in the calculation'] |
| We prepared the expected reduction result from a defined baseline and a stated future point in time, with the calculation trail retained so the reported outcome can be traced back to its inputs. | The assurer will probe whether the baseline was chosen consistently, whether the future date is supported, and whether the projected outcome is internally consistent with the inputs used. | ['Baseline definition and supporting assumptions file', 'Calculation model linking the baseline, future point and projected outcome', 'Approval record showing the final figures were checked before publication'] |
| We expressed the reduction outcome as a percentage against the baseline, and we kept the working papers that show how the percentage was derived from the underlying numbers. | The assurer will check whether the percentage has been calculated correctly, whether the denominator is the agreed baseline, and whether rounding or presentation choices could misstate the result. | ['Working paper showing the percentage formula and arithmetic', 'Source figures used in the percentage calculation', 'Evidence of review of rounding, units and presentation before release'] |
| We used a target year that was agreed in advance and matched it to the same planning assumptions used in the rest of the submission. | The assurer will test whether the target year is supported by the planning basis, whether it is applied consistently across the disclosure, and whether it has been changed without explanation. | ['Planning or strategy document showing the agreed target year', 'Version history or change log for the disclosed figure set', 'Internal sign-off confirming the year used in the report'] |
| We checked the final numbers against the source files before publication, and we kept evidence of the review so the reported figures can be re-performed. | The assurer will look for evidence that the final disclosure was independently checked, that the numbers tie back to source records, and that any errors found were corrected before issue. | ['Pre-publication review checklist or sign-off sheet', 'Reconciliation between source records and the disclosed figures', 'Evidence of corrections, if any, and confirmation of the final approved version'] |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
Veelvoorkomende hiaten
Fouten om te vermijden bij het verzamelen van gegevens
Waar vaak een professionele afweging nodig is
Voorbeelden
Illustratieve voorbeelden
Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.
We set a 2030 emissions-cut target for our operations and expect to lower annual emissions by **1,200 tCO2e** from a **3,000 tCO2e** baseline, which is a **40%** reduction.
- Target year: **2030**
- Expected cut: **1,200 tCO2e**
- Reduction against the starting point: **40%**
This is a made-up example showing how a company might describe a future emissions-reduction target in plain language, with a baseline, a target year and the expected reduction stated consistently.
Our group plans to reach its 2035 climate milestone by cutting annual emissions by **450 tCO2e** from a **1,500 tCO2e** reference level, equal to a **30%** reduction.
- Target year: **2035**
- Expected cut: **450 tCO2e**
- Reduction against the starting point: **30%**
This is a second fictional example for a different sector, using internally consistent figures to show the same disclosure in a different wording and time horizon.
Bedrijfsrapporten
Hoe bedrijven Art.6(1)(b)-2 in de praktijk rapporteren
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Scenario’s om door te werken
A facilities team has approved a retrofit programme for three warehouses. The draft note says the work should cut annual emissions by 1,200 tCO2e, which is 15% below the chosen baseline, with the main delivery date set for 2028.
A project manager wants to report a solar upgrade that is still at concept stage. The team has a rough estimate of 900 tCO2e avoided, but the baseline used for the calculation has not been documented and the expected completion year is still being debated.
An operations team has two efficiency projects. One is expected to save 500 tCO2e by 2027, and the other 300 tCO2e by 2027; together they are presented as 800 tCO2e and 10% below the baseline.
A sustainability analyst has a draft table showing a 20% reduction versus baseline and a target year of 2030, but the emissions cut is left blank because the team says the percentage is enough for readers to understand the plan.
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)-2
binnen UAE Federal Decree-Law 11/2024: Federal Decree-Law No. (11) of 2024 on the Reduction of Climate Change Effects
Gerelateerd & verkennen
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
The page says to prepare three datapoints: forecast emissions cut, baseline reduction share, and target achievement year. Use those as the starting point before you draft the narrative or populate the workbook.
Use it as a practical sequence for getting the disclosure ready, rather than as a legal test. It is there to help you organise the data, ownership, and evidence before you write the draft.
The page includes an evidence pack with five items to support assurance readiness. Build it around the claim, the underlying data, and the supporting records so a reviewer can trace the numbers back to source.
The page says there are five assurance claims to check, each with a claim, risk, and evidence angle. Use those prompts to test whether the disclosure is supported and whether anything is missing before sign-off.
The page lists common gaps and mistakes to help you spot weak points before you finalise the disclosure. Use that section as a pre-submission check so the draft is internally consistent and evidence-backed.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those to turn the prepared datapoints into a readable draft rather than starting from a blank page.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, capture the datapoints, and assemble the evidence needed for review.
The Download Centre also provides a printable Library Card in .pdf format. It is there as a practical reference you can keep alongside the workbook while you prepare the disclosure.
Yes, but only as a synthetic illustration. The page’s example is there to show how the disclosure can look in practice, including a quantitative table, so you can model your own draft without copying it.
The table links to real published reports where the topic is disclosed. Use it to see how others present the topic in practice, while still building your own disclosure from your own data and evidence.
The page says ESRS E1 (Climate Change) is the closest correspondence, so the data may be reusable across workstreams. That does not mean the requirements are identical, so check the other framework separately before reusing anything.
Meer vragen waarbij deze pagina helpt
Verder verdiepen · Art.6(1)(b)-2
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