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UAE Sustainability Regulation Navigator

Voluntary framework

GHG Protocol Corporate Accounting and Reporting Standard

In forceVoluntary

Widely used voluntary methodology for corporate greenhouse-gas inventories, including organisational boundaries and Scopes 1, 2 and 3. It is not UAE legislation. Cabinet Resolution No. 67 of 2024 refers to a greenhouse-gas inventory protocol and to ISO verification standards for in-scope entities. ADX guidance points issuers to the WRI/WBCSD GHG Protocol for emissions metrics. Using the Protocol does not by itself mean a company has been designated under Federal Decree-Law No. 11 of 2024.

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Issuing authority
World Resources Institute and World Business Council for Sustainable Development
Jurisdiction
International rules affecting UAE businesses
Instrument type
Voluntary framework
Legal status
In force
Publication date
No confirmed date identified
Effective date
No confirmed effective date identified
Categories
GHG emissions, Climate change
Last reviewed
13 October 2026
Verification
Verified against the cited sources
Record version
1

Who may be affected

A voluntary or market-driven reference when the company measures emissions, responds to customers, or falls under an instrument that points to inventory practice.

Entity types

  • Companies preparing a GHG inventory

Conditions

  • Adoption is a methodology choice unless another instrument requires a specified standard.

Requirements or duties supported by the source

  • Voluntary methodology unless a law, exchange rule or contract incorporates it.
  • Defines approaches to consolidation and to direct and indirect emissions.
  • No UAE filing date is created by the Protocol.

Compliance dates

No confirmed company-specific filing or compliance date identified.

Reporting periods

No separate reporting period was identified beyond the duties described above.

Practical implications

  • A structured inventory is the practical way to test the 0.5 million tCO2e threshold in Cabinet Resolution No. 67 of 2024.
  • Missing data must not be treated as zero.

Recommended next actions

  1. Document organisational boundary, scopes and data owners before publishing a total.
  2. Keep the inventory separate from any legal conclusion about designation.

Relevant sections

  • Corporate Standard
  • Scopes

Amendments and historical versions

No amendment was verified for this record.

Related instruments

  • Federal Decree-Law No. 11 of 2024Federal climate framework that applies to Sources in the State, including free zones. It sets mitigation and adaptation objectives, requires…
  • Cabinet Resolution No. 67 of 2024Establishes the National Register for Carbon Credits and an MRV regime for two groups: entities of huge carbon emissions, and participating …
  • ADX ESG disclosure guidanceADX guidance to help listed companies disclose ESG information. ADX describes the guidance as voluntary support for issuers. ADX’s 2024 sust…

Official sources

Record history

  • 13 October 2026 — Initial navigator record. Classified as a voluntary methodology. No edition date invented.