← Physical Climate Risk reports
United Arab Emirates
Federal Decree-Law No. 11 of 2024 requires emitters, including free-zone entities, to measure and report greenhouse gas emissions; the stated compliance date of 30 May 2026 was expected to be extended and the technical guidance was not yet issued as of April 2026. It covers emissions, not physical climate risk. ADGM-registered entities above a turnover threshold must comply-or-explain on ESG disclosure, and ADX issued ESG disclosure guidance in 2025 pointing to IFRS sustainability standards.
Checked 9 October 2026 · Confidence: medium
Rules that apply
| Rule | Status | Applies to | Physical risk |
|---|---|---|---|
| Federal Decree-Law No. 11 of 2024 on reducing climate change effects | In force (30 May 2025 per Keslio). Ropes & Gray (April 2026) says covered entities must comply by 30 May 2026 but MOCCAE indicated the date will likely be extended; technical guidance, scope, methodology and due dates not yet issued. Penalties AED 50,000 to AED 2,000,000. | All emission sources in the UAE including free zones; MOCCAE or emirate authorities decide who must report. Abu Dhabi has a threshold of 25,000 tonnes CO2e Scope 1 in listed sectors, reports due 31 March, third-party verification from 2027. | None found. The alert describes emissions measurement, reporting and reduction only. |
| ADGM ESG Disclosures Framework; ADX ESG disclosure guidance; SFWG disclosure principles | ADGM comply-or-explain; ADX guidance issued 2025; SFWG principles launched 2024 for the financial sector. Per Keslio (page reviewed 11 July 2026). | ADGM entities with turnover above US$68m (or fund managers with AUM above US$6bn); ADX issuers; UAE financial sector | Disclosures may use a recognised standard such as CDP, GRI, ISSB or TCFD. Specific physical risk requirement not confirmed. |
What data we hold for UAE reports
| Section | Available |
|---|---|
| Legal requirements for your country | Yes |
| Location profile and climate class | Yes |
| National water indicators | Yes |
| Location hazard assessment (heat, water scarcity, floods, dust or storms, composite score) | Yes |
| Air quality and satellite readings | Yes |
Data coverage: 100%.
A facility-level physical climate risk report is not required by the UAE emissions law, but it can support voluntary ISSB or TCFD style disclosure, ADGM filings, and lender, insurer or customer questions about heat, flood and other hazards at UAE sites. General information, not legal advice.
