UAE Compliance & ESG Reporting
The sustainability documentation your clients, lenders, and government contracts now require — ESG policies, sustainability reports, supplier questionnaires, and tender responses — prepared accurately and on time.
What is ESG reporting?
ESG stands for Environmental, Social, and Governance — the three pillars of non-financial business performance that investors, clients, regulators, and lenders now assess alongside traditional financial metrics. ESG reporting is the process of measuring, documenting, and disclosing how your business performs across these three dimensions. In the UAE context, the environmental pillar — primarily your greenhouse gas emissions — has become a legal obligation under Federal Decree-Law No. (11) of 2024. The social and governance pillars are increasingly required by corporate clients for supplier qualification and by banks for ESG-linked financing.
What kinds of ESG documentation do UAE businesses need?
The ESG documentation landscape for UAE businesses has expanded significantly since 2023. Depending on your sector and client base, you may need one or more of the following:
ESG / Sustainability Policy
A formal written policy committing your organisation to managing its environmental, social, and governance impacts — often required by large corporate clients as a supplier qualification prerequisite. Typically 3–8 pages covering your commitments on emissions, waste, water, labour practices, governance, and anti-corruption.
Sustainability Report
An annual public-facing document summarising your ESG performance — GHG emissions, energy consumption, water use, social initiatives, and governance disclosures. Required by listed UAE companies and increasingly requested by banks and large private clients. Can be aligned to GRI Standards, ISSB/IFRS S1 & S2, or TCFD framework.
Supplier ESG Questionnaire Responses
Large UAE corporates (ADNOC, Emaar, DP World, Majid Al Futtaim, DEWA) and multinationals require suppliers to complete annual ESG questionnaires via platforms like EcoVadis, CDP Supply Chain, or their own portals. These ask for verified emissions data, policies, certifications, and evidence of management systems.
Government Tender Sustainability Sections
UAE federal and emirate-level tenders now include mandatory sustainability evaluation criteria — typically worth 10–20% of the total tender score. Questions cover your GHG inventory, MOCCAE compliance status, green certifications, and decarbonisation plans. Without documented evidence, you cannot score in this category.
The UAE regulatory context
UAE Federal Decree-Law No. (11) of 2024 is the foundation of compliance-driven ESG reporting for UAE businesses. Beyond that law, the UAE Securities and Commodities Authority (SCA) requires listed companies to produce annual sustainability reports aligned to international standards. Abu Dhabi Global Market (ADGM) and Dubai Financial Services Authority (DFSA) are progressively implementing ISSB-aligned climate disclosure requirements. For unlisted SMEs, the primary drivers are client requirements, bank lending conditions, and government procurement criteria — all of which now include sustainability assessment components.
How we deliver it
Requirements mapping
We identify exactly which ESG documents your business needs based on your client obligations, tender pipeline, financing requirements, and regulatory status. We avoid producing documents you don't need — every deliverable has a specific purpose.
Data gathering
We collect the underlying data — emissions figures, energy consumption, headcount, governance policies, certifications, and social initiatives — coordinating across your departments to build an accurate picture of your ESG performance.
Document drafting
We draft your ESG policy, sustainability report, or questionnaire responses in clear, professional language — aligned to the specific standard or framework required (GRI, ISSB, TCFD, or client-specified format).
Review and approval
We present drafts for your review and incorporate feedback from your management team. For sustainability reports, we advise on any disclosures that carry reputational or legal risk before finalisation.
Submission or publication
We submit tender sustainability sections, complete online ESG questionnaires, or prepare your sustainability report for publication — ensuring formatting, data presentation, and evidence attachments meet the specific requirements of each platform or evaluator.
Deliverables included
ESG / Sustainability Policy
A professional, sector-specific policy document covering your environmental, social, and governance commitments — suitable for supplier qualification and client due diligence.
Annual Sustainability Report
A GRI, ISSB, or TCFD-aligned annual report disclosing your key ESG metrics, management approach, and performance trends — suitable for public disclosure or client submission.
Supplier Questionnaire Responses
Completed responses to client ESG questionnaires (EcoVadis, CDP, proprietary portals) with supporting evidence attached — maximising your score against client evaluation criteria.
Tender Sustainability Sections
Scored sustainability sections for UAE government and corporate tenders — written to the specific evaluation criteria with evidence documentation formatted for submission.
ESG Data Register
A structured register of your ESG KPIs — emissions, energy, water, waste, social metrics — updated annually for consistent reporting across all channels.
The business case
UAE government tenders increasingly include sustainability evaluation criteria worth 10–20% of the scoring. Without documented ESG performance, you cannot compete for this portion of the score.
UAE banks — including Emirates NBD, FAB, and ADCB — are progressively linking lending terms, interest rates, and facility access to borrower ESG performance and reporting.
Large corporate clients (ADNOC, Emaar, DP World, Majid Al Futtaim) require suppliers to complete annual ESG assessments. Failure to respond or submitting poor-quality responses risks removal from approved supplier lists.
UAE Federal Decree-Law No. (11) of 2024 makes GHG reporting legally mandatory. Having accurate, audit-ready emissions data is the foundation of all ESG reporting — without it, every other ESG disclosure is built on sand.
ESG performance is increasingly scrutinised in M&A due diligence, insurance underwriting, and investor assessments. Businesses with documented, verified ESG data attract better terms and fewer due diligence surprises.
Ready to get this done?
Book a free 30-minute assessment. We'll confirm your obligations, scope the work, and give you a fixed price — no surprises.