Insight · November 2026

UAE Climate Law: who has to report emissions now

The UAE Climate Law covers every company in the country, but detailed emissions reporting is so far required only of the largest emitters. Here is who has to report today, what happened to the 30 May 2026 date, and why measuring your emissions now still makes sense.

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0.5 MtCO2e a year (Scope 1 and 2): the national threshold for reporting to the carbon register

25,000 tCO2e a year (Scope 1): the threshold for Abu Dhabi facilities in key sectors

2026the Abu Dhabi reporting year from which independent verification applies

The short answer

The law applies to all companies in the UAE, including free zones, but detailed emissions reporting is currently required only of the largest emitters: nationally, companies emitting 0.5 million tonnes of CO2e or more a year (Scope 1 and 2) must report to the national carbon register, and in Abu Dhabi, facilities in key sectors emitting 25,000 tonnes or more a year (Scope 1) must report, with independent verification from the 2026 reporting year. Rules for other companies have not yet been issued, so for them reporting is voluntary for now.

What the law is

Federal Decree-Law No. 11 of 2024 on the Reduction of Climate Change Effects was issued in August 2024 and came into force on 30 May 2025. It sets the legal framework for the UAE's climate targets: a 47% cut in emissions by 2035 against 2019 levels, and net zero by 2050. It applies to companies onshore and in the free zones, and gives the Ministry of Climate Change and Environment the job of setting out who must measure, report and reduce their emissions, and how.

Who has to report today

The largest emitters, nationally. Companies emitting 0.5 million tonnes of CO2e or more a year across Scope 1 and 2 report to the national carbon register. Few companies are this large: they are mainly in energy, utilities, heavy industry and aviation.
Facilities in Abu Dhabi. Facilities in key sectors emitting 25,000 tonnes of CO2e or more a year (Scope 1) report to the Environment Agency – Abu Dhabi, with independent verification from the 2026 reporting year.

For every other company, the detailed reporting rules have not yet been issued, so emissions reporting is voluntary for now.

What happened on 30 May 2026

The law gave companies a year from its entry into force to adjust their position, and that period ended on 30 May 2026. Many articles described this date as a reporting deadline for every company. It was not: the implementing rules that would tell most companies what to report, and when, were still pending when the date passed. If you are not one of the large emitters above, you have not missed a filing.

Why measure your emissions anyway

Banks are asking. UAE banks must manage the climate risk in their lending, so emissions questionnaires from your bank are becoming routine.
Listed companies and large customers are asking. ADX and DFM companies report on sustainability every year and increasingly cover their suppliers. See our FY2026 reporting guide for ADX and DFM companies.
The thresholds are expected to widen. As the national rules are finalised, more companies are likely to be brought into scope. A first inventory takes four to eight weeks; having it ready means no scramble later.
It shows where to save. Most Scope 1 and 2 emissions come from fuel, electricity, cooling and refrigerants, which are also costs.

Getting ready, one step at a time

Check your position
Estimate your Scope 1 and 2 emissions from fuel and electricity bills to see how close you are to either threshold, and whether any site is in Abu Dhabi.
Set boundaries
Agree which entities and sites are covered, and who owns each data source.
Capture 2026 data
At year-end, collect fuel, electricity, district cooling and refrigerant records for the full year.
Build the inventory
Calculate Scope 1 and 2 to the GHG Protocol, with methods and assumptions written down as if a verifier will check them.
Use it
Answer bank and customer requests from one set of numbers, and set a practical reduction plan.

This guide reflects the position as of November 2026. We will update it when the Ministry of Climate Change and Environment issues further rules.

How we help

A reliable emissions inventory, before you are asked for it

We build greenhouse gas inventories to the GHG Protocol for companies across the UAE and the GCC, mostly from records your finance team already holds, and set up the data so the next year takes a fraction of the effort.

If you are not sure where you stand, our ESG Readiness Evaluation is a short, fixed-fee review of what applies to you and what to do first. See also our carbon accounting service and our overview of sustainability and ESG in the UAE.

Last checked November 2026. This guide is general information, not legal advice; confirm your own requirements with the relevant authority and your advisers.

Common questions

Does the UAE Climate Law require my company to report its emissions?

Did we miss a deadline on 30 May 2026?

Not unless you are one of the large emitters. 30 May 2026 was the end of the one-year period the law gave companies to adjust their position. It was not a reporting deadline for every company, and the rules for most companies had not been issued when it passed.

Does the Climate Law apply to free zone companies?

Yes. It covers companies in the free zones as well as onshore.

Do we need to report Scope 3 emissions?

Not under the Climate Law today. The current national threshold covers Scope 1 and 2, and the Abu Dhabi threshold covers Scope 1. Banks, investors and large customers increasingly ask about Scope 3, so a screening of the main categories is worth doing.

How long does a first emissions inventory take?

Typically four to eight weeks, depending on the number of sites and how easily data can be collected. Most of the data is in records your finance and operations teams already hold.

Talk to us

Tell us where you are on sustainability and we will suggest the right first step.

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