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Which organisations need verified emissions reports, and what a verifier examines.

Greenhouse gas reporting in the UAE is moving from voluntary disclosure to regulated reporting. Federal Decree-Law No. 11 of 2024 on the Reduction of Climate Change Effects requires entities within its scope to measure and report their emissions, and Cabinet Resolution No. 67 of 2024 requires large emitters to submit reports verified by an approved verification entity.
In Abu Dhabi, EAD Resolution No. (03) of 2026 introduces mandatory measurement, reporting and verification for facilities in targeted sectors above a specified threshold, with verification by verifiers registered and accredited with the Agency.
A verifier evaluates the organisational and operational boundaries, the completeness of emission sources, the activity data, the emission factors and calculations, and the controls over data management, against ISO 14064-3 and the rules of the applicable scheme.
Organisations preparing their first verified report should establish a clear inventory methodology, retain evidence for all activity data and allow sufficient time between the end of the reporting year and the submission deadline for verification.
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