Carbon accounting
Greenhouse gas data, prepared and submitted for companies that have no team to do it.
Regulators, banks and buyers now ask UAE companies for their greenhouse gas figures, and Abu Dhabi hospitals for their Emerald Sustainability KPIs. We gather your fuel, electricity and fleet records, compile the Scope 1 and 2 inventory to the GHG Protocol, prepare the KPI data, deal with the verifier on your behalf, and prepare the submission and enter it with you, under your own portal access. Led by a GRI Certified Sustainability Professional trained on the GHG Protocol.
Who is asking
The request comes from a regulator, a lender or a customer, and it comes with a deadline.
No UAE law yet requires a private company to publish a full sustainability report. Federal Decree-Law 11 of 2024 on climate change, in force since 30 May 2025, requires the companies within its scope to measure and report their greenhouse gas emissions once its implementing rules apply to them. In Abu Dhabi the Department of Health already asks hospitals and clinics for sustainability figures through Emerald Sustainability, the sustainability index inside its JAWDA quality indicators, with published KPI guidelines and a verification step. Beyond the law, the pressure comes from the people you already answer to. A bank reviewing a facility asks for your emissions and governance for its own reporting. A large buyer, a government contractor or a multinational, sends a supplier questionnaire and makes the next contract depend on it. A listed parent has to report on its group and needs numbers from every subsidiary. And some free zones run ESG programs that ask members for a report.
Each asks increasingly often, and in a slightly different format. The way to stop answering the same questions four times is one report to a recognized standard.
Most companies asked for these figures have nobody whose job it is to produce them. The records exist, in the accounts department and the facilities office, and what is missing is someone to gather them once, compile them to the standard and deal with the verifier. That is the work we do.
What the inventory needs
Seven things, gathered before a figure is entered.
- A boundary. Which companies, sites and activities the inventory covers, and which it does not.
- The reporting year. The twelve months the regulator or the bank wants, usually your financial year.
- Scope 1 records. Twelve months of fuel receipts, generator logs, vehicle and fleet records, refrigerant top-ups.
- Scope 2 records. Twelve months of electricity and district cooling bills, site by site.
- Emission factors. The factors the regulator or the GHG Protocol prescribes, applied consistently and named in the file.
- A named contact. One person on your side who can find a bill or a meter reading when the verifier asks.
- A trail. Every figure in the inventory linked to the document it came from, so the verifier can check it.
IFRS S1 and S2
The two ISSB standards, in plain English.
IFRS S1 and S2 come from the International Sustainability Standards Board, sister to the body that writes the accounting standards your financial statements follow. UAE listed companies already publish sustainability reports under the securities regulator's governance code, and the exchanges point them to IFRS S1 and S2. Private companies meet them when a bank or a listed parent passes the requirement down. They sit next to the financial statements, same period, same boundary.
| Standard | Covers | What it asks you to disclose |
|---|---|---|
| IFRS S1 | General sustainability-related risks and opportunities | Governance on sustainability, the strategy and the risks that could affect cash flows, how those risks are managed, and the metrics and targets used to track them. |
| IFRS S2 | Climate, specifically | The same four headings applied to climate. Greenhouse gas emissions by scope, exposure to physical risks such as heat and water and to transition risks such as carbon pricing, and how the plan changes under different scenarios. |
The emissions inventory at the heart of IFRS S2 is the same Scope 1 and 2 data we prepare. If a listed parent or a bank passes S2 down to you, the figures are ready.
GRI
When a buyer sends a questionnaire, GRI is the language it is written in.
The GRI Standards are the common framework for a first report, and the one most supplier questionnaires are built on. Where IFRS S1 and S2 ask what affects your cash flows, GRI asks what your business does to the world around it: emissions, water, waste, labor practices, health and safety, anti-corruption, local hiring.
A GRI report starts with a materiality assessment, a short list of the topics that matter, then a disclosure for each from the numbered GRI standard that covers it. It says at the top which standards were used and which disclosures were left out and why. A buyer's procurement team can read it against their own list in an afternoon.
When a buyer or a parent company wants a full GRI report, it is prepared with DCarbon, the sustainability associate of the firm, with the emissions figures we prepared going straight into it. If your own team will write it, the training below equips them.
The GRI Standards certified training is run with the DCarbon group, a GRI certified training partner, and there is a short ESG course for the executives who will approve the report. See Advisory.
The verifier
We prepare and submit. The verifier checks. We deal with the verifier for you.
Where a regulator or a bank requires it, the figures are checked by an independent verifier before they are accepted: for a greenhouse gas inventory that is a verification under ISO 14064-3 by an accredited body, and for Abu Dhabi hospitals the Emerald Sustainability KPIs are verified the same way. The firm that compiled the data should not be the firm that verifies it, so we are never the verifier. What we do is answer the verifier's questions on your behalf, produce the bill or the meter reading behind any figure they query, and correct the file if something is wrong, so that your own people are not pulled into it.
When the data is accepted, we prepare the submission and enter it with you, under your own portal access, from the file we prepared, and keep that file so next year starts from it.
Timeline
A first inventory in 6 to 10 weeks.
The pace is set by how fast the records arrive. The bills, fuel receipts and fleet logs exist already. The work is gathering them once, in a form that can be submitted and checked every year after.
If a verifier is required, say so in week 1, so the file is built the way a verifier will want to read it and the timetable allows for their work.
- Week 1Scope and boundaryWhich sites, which year, which portal or bank format. Engagement letter signed
- Weeks 2 to 3Records gatheredFuel, generators, fleet, refrigerants, electricity and cooling bills, with our checklist
- Weeks 4 to 5Inventory compiledScope 1 and 2 to the GHG Protocol, the factors named, reviewed with you
- Week 6Evidence fileEvery figure traced to a bill, a meter or a log, in the order a verifier reads
- Weeks 7 to 9VerificationThe verifier's questions answered by us, on your behalf, with the documents
- Week 10SubmissionThe submission prepared and entered with you on the regulator's portal, or sent to the bank, and the file kept for next year
Contact us