Your First Sustainability Report (2025–26): a simple UAE playbook
If you’re new to sustainability reporting in the UAE, the whole thing can feel huge. Good news: you don’t need fancy jargon or a 200-page document. You need a clear plan, honest numbers, and a story people can follow. This guide gives you a simple, step-by-step way to draft your first report for 2025/26.
What good UAE reports usually include
Keep the bones of your report predictable and easy to scan:
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Board message & governance: who’s in charge and how decisions are made.
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Your chosen reporting framework(s): what rules you followed (e.g., ISSB-style climate disclosures).
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Material ESG topics: the issues that matter most to your business and the people who care about it.
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Targets per topic: clear goals with dates.
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Policies, practices & performance: what you do and how you’re tracking.
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Climate section: risks, opportunities, emissions and energy story, in a format readers recognize.
Step 1: pick your framework and set your boundary
Choose a framework (or mix) that fits your business. Consider:
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Internal fit: Does it match how you operate and the data you can realistically collect?
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Partner expectations: Will suppliers or customers share data more easily if you align with their approach?
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Peer benchmarking: What do competitors use so you can compare apples to apples?
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Rules: Check any UAE/regional listing or regulatory requirements that point to certain frameworks.
Define your scope and boundary. Decide which parts of the business you’ll cover (entities, sites, JV’s), and how far up/down the value chain you’ll go. Be clear about what you control, what you influence, and what’s out of scope (for now).
Step 2: find what really matters (materiality)
Materiality = focus. Don’t report on everything—report on the right things.
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Build a longlist (environment, people, community, governance, supply chain, data privacy, etc.).
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Listen to people: talk to customers, employees, suppliers, lenders, and local communities; note what keeps them up at night.
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Score and validate: rank impact and business importance; get sign-off from leadership.
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Publish the results: a simple heat map and a short list of top topics is perfect.
Step 3: choose metrics, collect data, and set targets
Assign owners. Name the people who will gather energy, water, waste, HR, and safety data. Run a short workshop so everyone knows definitions and timing.
Build a clean baseline.
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Set up simple collection flows (shared spreadsheets, Notion, Airtable, or a carbon tool if you’re ready for it).
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Document methods: meters used, bills pulled, factors applied—so someone else can repeat the math.
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Store files in one place with clear names and dates.
Typical first-year focus areas
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Carbon & energy: list fuel and electricity sources; calculate greenhouse gas emissions; note efficiency projects.
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Water: map where you use the most water; set baselines; fix leaks; track reuse or treated water where possible.
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Waste: list your waste streams, volumes, and recycling/recovery options; set a plan to reduce the biggest one first.
Turn baselines into targets.
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Make goals specific and dated (e.g., “Cut office electricity use 15% by 2027 from a 2025 baseline”).
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Sense-check against peer targets and any national/sector benchmarks.
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Add the “how”: projects, budgets, and the person accountable.
Step 4: write without greenwashing
Greenwashing breaks trust. Avoid it with three simple habits:
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Be precise: use real numbers, real dates, and consistent units.
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Be transparent: show methods and boundaries; say what’s not included and why.
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Invite checks: consider limited external assurance or at least an internal review by someone not involved in the calculations.
It’s okay to admit gaps—then share the plan to close them.
Step 5: draft the report (keep it human)
Structure that works:
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Letter from the board/executive (short and direct).
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How you govern sustainability: roles, committees, meeting frequency, escalation.
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Materiality summary: what matters most and why.
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Performance by topic: carbon/energy, water, waste, people, safety, community, supply chain—each with KPIs, charts, and actions.
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Climate section: risks, opportunities, emissions breakdown, and transition plan aligned to your chosen framework.
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Targets & roadmaps: next 12–36 months, in a simple table.
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Methods & glossary: keep it to a page or two.
Writing tips
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Short sentences, everyday words, zero buzzwords.
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One idea per paragraph.
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Use charts and icons to cut text.
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Show year-on-year trends, not just one-off numbers.
Step 6: publish and share smartly
Your audience lives in different places, so meet them there:
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Web page or microsite for mobile reading; PDF for archiving.
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Short social posts with one chart each; link back to the full report.
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Email highlights for customers and partners.
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Internal town hall so teams see the plan and their role.
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Consider Arabic and English summaries to widen reach in the UAE.
Add a feedback link. Questions from readers will improve version 2.0.
Step 7: set the rhythm
Sustainability reporting in the UAE works best as a cycle: collect monthly, review quarterly, publish annually. Keep a simple tracker of KPIs, projects, and risks. Small, steady improvements beat big promises you can’t deliver.
Quick pre-publish checklist
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Board sign-off and named owners
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Clear scope and methods documented
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Top material topics explained
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KPIs with baselines and targets
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Honest wins and misses
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Plain language + clean visuals
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Web, PDF, and social ready
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Way for readers to ask questions
Final word
Your first report won’t be perfect—and that’s fine. Aim for clear, honest, and useful. With this playbook, sustainability reporting in the UAE becomes a simple routine: understand what matters, measure it well, explain it plainly, and improve every year.