A UAE listed company reports into more than one regime. The data underneath should only be built once.
EcoLedger prepares the annual sustainability report your ADX or DFM listing requires on an IFRS S1 and IFRS S2 basis, and produces the greenhouse gas inventory the federal climate law asks for, from a single set of entity data.
Three obligations, one entity, one dataset.
Most UAE reporting confusion is not about the standards. It is about which obligation applies to which part of the group, and on what timetable.
Annual sustainability report required of listed companies under SCA rules.
Companies listed on the Abu Dhabi Securities Exchange or the Dubai Financial Market.
Federal Decree-Law No. 11 of 2024 requires measurement and reporting of greenhouse gas emissions.
All entities operating in the UAE, free zones included, whether listed or not.
The exchange guides point to the ISSB global baseline, so IFRS S1 and IFRS S2 is the recommended basis of preparation.
Listed companies choosing to report on the global baseline ahead of formal adoption.
One greenhouse gas inventory, one entity structure, one evidence trail. Build it once and each obligation draws from the same record.
Start with what you actually have to file.
A complete IFRS S1 and IFRS S2 disclosure prepared on the DFM and SCA governance framework, with the calculations and evidence that sit behind every figure.
- S1Governance, board oversight and the risk management process
- S2Climate risks and opportunities, with three scenarios to 2030 and 2050
- GHGScope 1, Scope 2 and all fifteen Scope 3 categories
- M and TIndustry metrics, climate targets and the assurance position
- REGAn IRO register and a datapoint coverage table behind the narrative
The emissions inventory is the same inventory. Only the filing changes.
Teams often run the listed company report and the federal greenhouse gas submission as two projects, with two spreadsheets and two sets of assumptions. They are drawn from the same activity data.
- Activity data by entity and site
- DEWA and IPCC factors, matched to the reporting year
- IEA grid factors for operations outside the UAE
- Scope 3 built out category by category
- Evidence attached, data quality flagged
Prepared on the IFRS S1 and IFRS S2 basis the ADX and DFM guides point to, with metrics and targets drawn from the inventory.
The federal duty under the climate law, produced from the same figures rather than rebuilt from scratch.
Both filings quote the same emissions figures, from the same factor edition.
Every number keeps its source data, calculation and attached evidence.
Next reporting year is a refresh of the structure, not a second implementation.
How the UAE reporting record gets built.
Build the inventory on UAE factors.
Emissions are calculated with DEWA and IPCC factors matched to the reporting year, with IEA grid factors covering operations outside the UAE. Prior year comparatives keep the factor edition they were reported on.
- DEWA and IPCC factors, refreshed each reporting year
- IEA grid factors for international operations
- All fifteen Scope 3 categories, with data quality flagged
- Bulk import and reconciliation against the ledger
Close the requirements, one by one.
Every IFRS S1 and IFRS S2 requirement is tracked against the datapoints, narrative and evidence needed to satisfy it, alongside the industry metrics expected for your sector.
- Complete, in progress and not applicable, recorded against each requirement
- Industry based metrics surfaced for your sector
- Evidence coverage visible before review starts
Assemble the filing from the record.
Governance, strategy, risk management, scenarios, metrics and targets are assembled into a disclosure that links back to its supporting evidence, then exported in Word, PDF or HTML with footnotes intact.
- Narrative drafted for your team to edit, not generated and left alone
- Every statement carries the requirement it satisfies
- Assurance provider, level and scope recorded against the report
Calculate. Map. Disclose.
See how EcoLedger handles a UAE reporting perimeterThe listing deadline is the tight one. Plan backwards from it.
A sustainability report due within 90 days of year end has to be substantially built before the financial audit closes, because the emissions data behind it takes longer to assemble than the narrative does.
Confirm entities, sites and free zone operations in scope, and agree who owns each data source.
Collect activity data, apply the reporting year factors and reconcile Scope 1, 2 and 3.
Complete governance, strategy and scenario analysis, and attach evidence against each requirement.
Internal review and sign off, then export the report for the exchange and reuse the inventory for the federal submission.
The first UAE disclosure is an implementation. The next one should be a refresh.
UAE reporting in EcoLedger.
- IFRS S1 requirements
- IFRS S2 requirements
- SCA and exchange framing
- Industry metrics
- Scope 1, 2 and 3
- DEWA and IPCC factors
- IEA grid factors
- Climate scenarios
- Materiality and IRO register
- Evidence register
- Multiple entity profiles
- Word, PDF and HTML output
Is IFRS S1 and IFRS S2 mandatory in the UAE?
What is mandatory today is the annual sustainability report that ADX and DFM listed companies file under SCA rules, within 90 days of year end or before the annual general meeting. The ADX and DFM ESG guides point to the ISSB global baseline, so IFRS S1 and IFRS S2 is the recommended basis of preparation, and the UAE is expected to move toward formal adoption.
How does the federal climate law fit alongside the listing requirement?
Federal Decree-Law No. 11 of 2024 is a separate duty. It requires all entities operating in the UAE, free zones included, to measure and report greenhouse gas emissions to MOCCAE, with penalties ranging from AED 50,000 to AED 2,000,000. It applies whether or not you are listed. In EcoLedger the same inventory serves both, so the federal submission does not become a second project.
Which emission factors are supported?
DEWA and IPCC factors across Scope 1, Scope 2 and Scope 3, matched to the reporting year rather than the current year, so prior year comparatives and restatements stay consistent. IEA grid factors cover operations outside the UAE. The factor edition and data quality are recorded against every figure, and new editions are added each reporting year.
Can one platform cover several entities and free zone operations?
Yes. Entities are configured individually and consolidated into group reporting, so each subsidiary or free zone operation holds its own activity data, metrics and narrative while the group reports on one dataset. A datapoint entered once can satisfy the listing requirement and the federal submission.
How does EcoLedger support review and assurance?
Each reported figure keeps its source data, calculation and attached evidence, and each disclosure statement carries the requirement it satisfies. Reviewers can move from a number in the report to the document behind it without raising a separate request, and the same structure is available to an external assurance provider. EcoLedger supports your own review process. It does not provide an assurance opinion.
Bring your UAE reporting perimeter. We will show you how EcoLedger handles it.
Bring an existing sustainability report, an emissions spreadsheet or an unresolved question about which entities are caught. We will map it into the EcoLedger process and show you what the reporting record would look like.