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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(3)

Accuracy and verifiability of emissions data

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику MOCCAE.

Опубликованный паспорт

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··· На проверке Идёт редакционная проверка Подготовлено по официальным первоисточникам и данным опубликованных отчётов. Утверждающий пока не указан, поэтому у страницы нет подписи автора. Пользуйтесь ею вместе с официальным источником MOCCAE, пока проверка не завершена.

Стандарт

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

Вступает в силу

2025-05-30

Официальный источник: Открыть ↗

Последняя проверка

Учебные материалы LRA · Не выпущено и не одобрено MOCCAE

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику MOCCAE.

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
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
+ Показать подпункты Art.6(3) (рабочий чек-лист LRA)

Как это подготовить

Set the reporting boundary first: decide which parts of the business, sites, activities and data sources are in scope for this disclosure, and keep that scope consistent for the period you are reporting.
Define the items you will treat as reportable for each required point, using a clear internal rule for what counts as the assurance provider, the validation process, and the verification status you will state.
Gather the supporting records that show how each figure or statement was checked, including working papers, sign-offs, review notes, system outputs or other source material that supports the reported information.
Prepare the final disclosure content in a usable form, whether that is a short narrative or a set of figures, and make sure it matches the evidence you have assembled.
Record any exclusions, restatements or methodology changes that affect the numbers or wording, so a reviewer can see what was left out and why the current version differs from earlier information.
Before submission, compare the draft against the official source and confirm that the wording, scope and evidence trail still align with the legal requirement and your internal records.

Запросить данные

Request emissions data checks and verification evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Слабый запрос

Please provide the emissions data verification evidence for the disclosure.

Почему он не работает: 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.

Более удачный запрос

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.

Шаблон официального письма
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]
Короткая версия для 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.

Отраслевые примеры

Manufacturing

Контекст. A plant team maintains monthly fuel and process emissions files, with review by the site EHS lead and finance controller.

Адаптированный запрос. 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.

Пример ответа. 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

Контекст. A corporate services team compiles office energy and travel emissions from central systems, with review by sustainability and an external reviewer.

Адаптированный запрос. 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.

Пример ответа. 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.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

Set out the basis used to prepare the figures, including who reviewed them and what checks were applied before the draft was assembled.

Примечание о контексте

Explain what the review and validation details tell the reader about the reliability of the reported information and how far it has been tested.

Заявление о колебаниях

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.

Запись в указателе содержания

Art.6(3) Accuracy and verifiability of emissions data — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для Art.6(3) — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
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.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerChasing the wrong team for the emissions file means the person who knows the numbers, checks, or review route never gets asked.
Framework language instead of site termsAsking for the data using disclosure labels rather than the organisation’s own process names leaves staff unsure which report, tracker, or control sheet you mean.
No boundary setStarting collection without saying which sites, activities, or business units are in scope leads to a mixed dataset that cannot be traced back cleanly.
+ Показать ещё 6

Где часто требуется профессиональное суждение

Acquisition or disposal during the reporting periodSet a clear cut-off for when sites or activities enter or leave the emissions boundary, then explain the date used and how the change affected the figures.
Different country rules for the same activityWhere local definitions or measurement practices vary, use one organisation-wide approach for reporting and note any country-level differences that were translated into that approach.
Operations close to the boundaryDecide in advance how to treat shared services, leased assets, contractors, or other borderline activities, and disclose the rule used to include or exclude them.
+ Показать ещё 6

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Manufacturing

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.

Illustrative (synthetic) example — Financial services

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.

Отчёты компаний

Как компании раскрывают Art.6(3) на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты
Abu Dhabi Commercial Bank (ADCB)
None · United Arab Emirates · 2024
Открыть отчёт →
Abu Dhabi Commercial Bank’s 2024 ESG Report includes evidence of external assurance for its Greenhouse Gas (GHG) metrics, with Deloitte providing assurance on the preparation of these metrics as detailed on page 3. The report also references limited assurance of financed emissions measurement (p.34) and details on Scope 1, 2, and 3 GHG emissions assurance (p.103). However, the report does not clearly disclose its data validation process (p.3) nor specify whether the verification status is internal or external, as no explicit statement was found.
First Abu Dhabi Bank (FAB)
None · United Arab Emirates · 2024
Открыть отчёт →
First Abu Dhabi Bank’s ESG Report 2024 provides detailed data on greenhouse gas (GHG) emissions, including gross location-based Scope 2 emissions (p.61) and GHG emissions intensity ratios covering Scope 1, 2, and 3 (p.62). The report references assurance over GHG emissions across multiple scopes and categories (p.80), and discusses ongoing efforts to refine data collection and GHG accounting methodologies (p.20). However, the report does not clearly disclose the assurance provider (not found) or explicitly detail the data validation process and verification status, with only unclear references to internal and external reporting processes (p.77).
Aldar Properties
None · United Arab Emirates · 2024
Открыть отчёт →
Aldar Properties’ Sustainability Report 2024 provides detailed data on its greenhouse gas (GHG) emissions inventory, consolidating emissions across all subsidiaries (p.73) and breaking down emissions by source and business segment for 2023 and 2024 (p.89). The report also references the use of historical data, surveys, and certifications to estimate scope 1 and scope 2 emissions (p.82), and highlights a 73.1% reduction in scope 3 GHG emissions per m2 for new buildings (p.12). However, the report does not include any information on the assurance provider, data validation process, or verification status, leaving these aspects unclear.

Сравнить бок о бок →

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Попробуйте Как подготовить Art.6(3)? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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Сценарии для разбора

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'.

ВWhat should the preparer do before sign-off so the reader can tell how the figures were checked and by whom?
Показать образцовый ответ →

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.

ВShould the preparer present the whole dataset as equally reliable, or separate the parts that have stronger support from those that do not?
Показать образцовый ответ →

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.

ВWhat information should be included so the disclosure shows both the review route and the process used to test the data?
Показать образцовый ответ →

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.

ВHow should the preparer handle the final disclosure so it is clear the data can be trusted and the review status is not ambiguous?
Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования UAE и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

UAE

Art.6(3)

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

Открыть официальный источник →

Связанное и другое

Больше в UAE Federal Decree-Law 11/2024 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

For Art.6(3) under Federal Decree-Law No. (11) of 2024, what data do I need to gather before I start the disclosure?+
How do I use the Art.6(3) step-by-step preparation section to build a first draft?+
What should I include in the evidence pack for Art.6(3) assurance readiness?+
What are the six assurance claims I need to verify for Art.6(3), and how do I use them?+
What are the common reporting gaps or mistakes on the Art.6(3) page, and how do I avoid them?+
How should I assign ownership for the Art.6(3) disclosure between ESG, HR and data owners?+
What does the Art.6(3) workbook in the Download Centre help me do?+
How can I use the printable Library Card for Art.6(3) in a reporting workflow?+
What kind of draft output does the Art.6(3) page help me produce?+
Can I use the Art.6(3) page to check whether my disclosure is assurance-ready before review?+
How does the Art.6(3) page relate to ESRS E1, and can I reuse the same data?+

Другие вопросы, с которыми поможет эта страница

Углубиться · Art.6(3)

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