Resources

GCC carbon reporting, explained plainly.

What each rule asks for, who it applies to, and what to prepare.

Reporting guide

The rules your data needs to satisfy.

United Arab EmiratesMandatory

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.

Prepare: Scope 1 and 2 inventory by site, with evidence for verification.
European UnionExporters

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.

Prepare: embedded emissions per product, supported by production and energy records.
European UnionSupply chain

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.

Prepare: a supplier emissions pack in a format your customers accept.
GlobalCapital markets

ISSB IFRS S2

The international baseline for climate disclosure, being adopted by securities regulators and exchanges, including in the Gulf.

Prepare: Scope 1, 2 and 3 with methodology and governance notes.
QatarListed companies

Qatar Stock Exchange ESG guidance

Listed companies are expected to disclose ESG metrics, with emissions among the core environmental indicators.

Prepare: annual emissions with year-on-year comparison.
Saudi ArabiaListed companies

Saudi Exchange ESG Disclosure Guidelines

Guidance for listed issuers on ESG reporting, including greenhouse gas emissions.

Prepare: GHG Protocol inventory aligned to annual reporting.

Summaries for orientation only, not legal advice. Check the current text of each regulation for your obligations.