Compliance comes to emissions disclosure

Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread the article before attempting the questions again.

What major shift is the UAE making in its sustainability agenda? 

From voluntary reporting to regulated emissions disclosure 

From mandatory to voluntary reporting 

None of the other answers is correct

From voluntary reporting to achieving net-zero emissions by 2035

By what date must companies comply with the new regulations?

1 June 2027

30 May 2026

The date has not yet been confirmed

31 December 2026 

Which companies do the new disclosure rules apply to?

Companies that are subject to the UAE's climate reporting framework

All companies

None of the other answers is correct

Large corporates only

Which emissions must companies quantify under the new requirements? 

Scope 1 and Scope 2 

Scope 3 only

Scope 1 only

Scope 2 and Scope 3  

Which of the following statements is true for smaller and mid-sized companies? Statement 1, they are less prepared for compliance because they likely have gaps in the data required. Statement 2, they are less prepared for compliance because they tend not to have dedicated ESG roles within the business

Neither statement

Both statements

Statement 1

Statement 2

What is a major data-related challenge for businesses in achieving compliance? 

Lack of available guidance

Reliance on proxy data

Too much real-time data   

Lack of financial reporting tools 

Are Scope 3 emissions currently mandatory for reporting? 

No, and they are unlikely to become mandatory

No, but they are an area of growing focus

Yes, for all companies 

Yes, but only for larger organisations

According to the Deloitte report, what percentage of executives cite measurement difficulties as a key barrier to implementation? 

38 percent

21 percent

60 percent

15 percent

According to the Deloitte report, what percentage of executives report pressure from boards to enhance sustainability performance? 

21 percent

60 percent

15 percent

38 percent

What do Scope 1 emissions cover? 

Emissions related to financial investments

Indirect emissions related to suppliers 

Emissions related to customer usage 

Direct emissions related to company operations

1 unit