GCC carbon reporting, explained plainly.
What each rule asks for, who it applies to, and what to prepare.
The rules your data needs to satisfy.
Federal Decree-Law No. 11 of 2024
The UAE's climate law requires covered public and private entities to measure, report and verify their greenhouse gas emissions and to work toward reduction targets.
Carbon Border Adjustment Mechanism
EU importers of goods such as steel, aluminium, cement and fertilisers must account for embedded emissions, and they rely on their non-EU suppliers for the data.
CSRD and the VSME standard
Large EU companies report value-chain emissions and ask suppliers for data. The voluntary VSME standard sets out what smaller suppliers can reasonably provide.
ISSB IFRS S2
The international baseline for climate disclosure, being adopted by securities regulators and exchanges, including in the Gulf.
Qatar Stock Exchange ESG guidance
Listed companies are expected to disclose ESG metrics, with emissions among the core environmental indicators.
Saudi Exchange ESG Disclosure Guidelines
Guidance for listed issuers on ESG reporting, including greenhouse gas emissions.
Summaries for orientation only, not legal advice. Check the current text of each regulation for your obligations.
Thinking and guides.
Why data infrastructure is the missing layer in Saudi Arabia's sustainability transition
Published in Saudi Sustainability Magazine, March 2026.
Decree-Law No. 11: what covered companies need to have ready
A practical checklist for your first reporting cycle.
The complete guide to GHG Protocol reporting
Scopes, categories and boundaries in plain terms.
Scope 3: why your supply chain data matters
The largest share of most companies' footprint, and how to start measuring it.