ADGM Carbon Reporting:
Compliance Guide 2025
Navigate ADGM carbon reporting requirements for Abu Dhabi Global Market companies. Understand Federal Decree-Law No. 11 of 2024 obligations, FSRA sustainability disclosure rules, and dual reporting for financial institutions on Al Maryah Island.
Does Abu Dhabi Global Market Need to Comply with UAE Carbon Reporting?
Yes. ADGM companies meeting emissions thresholds must comply with UAE federal carbon reporting requirements.
While ADGM operates under English common law with its own regulatory framework, federal environmental laws including Federal Decree-Law No. 11 of 2024 apply to all entities operating within the UAE. This includes banks, asset managers, insurance companies, and fintech firms registered in ADGM.
Abu Dhabi Global Market (ADGM) is the Middle East and Africa region's leading international financial centre, home to over 2,000 registered companies. As a financial hub operating within UAE territory, ADGM entities must navigate both the Financial Services Regulatory Authority (FSRA) sustainability disclosure requirements and UAE federal carbon reporting obligations.
Abu Dhabi Global Market Overview
Established in 2015, ADGM has quickly become a premier financial center serving the Middle East, Africa, and South Asia (MEASA) region. The free zone is strategically located on Al Maryah Island and offers a business-friendly environment with 100% foreign ownership, zero tax on profits, and a robust regulatory framework based on English common law.
ADGM Specific Carbon Reporting Requirements
Applicability Thresholds
ADGM Financial Sector Note
Financial services firms in ADGM typically have lower direct emissions but must consider financed emissions (Scope 3, Category 15) from investment portfolios. FSRA-regulated entities have additional sustainability disclosure requirements beyond federal carbon reporting.
Dual Reporting Framework: Federal vs ADGM Requirements
ADGM companies must navigate a dual regulatory framework that includes both UAE federal environmental regulations and ADGM's own financial services rules.
Federal (MOCCAE) Reporting Stream
IEQT Platform Registration
Register entity with MOCCAE using ADGM trade license
Annual Emissions Report
Submit comprehensive emissions inventory including Scope 1, 2, and relevant Scope 3
Third-Party Verification
Mandatory for entities exceeding 100,000 tCO₂e
ADGM FSRA Requirements
Sustainability Disclosures
Listed entities must disclose climate-related risks and opportunities
Climate Risk Management
Integration of climate factors into risk frameworks
Governance Reporting
Board oversight of climate-related matters
How to Register from Abu Dhabi Global Market
Assess Your Emissions Profile
Calculate your total annual emissions including energy consumption in ADGM offices, business travel, employee commuting, and for financial firms, financed emissions from investment portfolios.
Gather Documentation
- •Valid ADGM commercial license
- •Emirates IDs of authorized signatories
- •Energy consumption data
- •FSRA registration (if applicable)
IEQT Platform Registration
Visit ieqt.moccae.gov.ae and create an organizational account. Select "Financial Services" as your sector and specify ADGM as your operating free zone.
Coordinate with FSRA (if regulated)
FSRA-regulated entities should align their federal carbon reporting with existing sustainability disclosure obligations to ensure consistency.
Submit Annual Reports
Complete your annual emissions inventory and submit through the IEQT platform. Arrange third-party verification if exceeding 100,000 tCO₂e.