The international standard for greenhouse gas quantification, reporting, and third-party verification — the foundation of every credible net-zero commitment, ESG disclosure, and supply chain carbon data request in the region.
The UAE and Saudi Arabia are two of the most sustainability-policy-active markets in the Middle East. UAE Net Zero 2050, Saudi Net Zero 2060, SCA ESG guidelines, ADGM sustainability disclosures, and ADNOC's own Scope 3 reporting requirements have collectively created a GHG reporting environment where verified carbon data is moving from voluntary disclosure to market and regulatory expectation.
Nathan ISO Consulting prepares GHG inventories that are accurate, defensible, verification-ready, and mapped to the specific reporting framework your stakeholders require — whether that is SCA ESG guidelines, ADNOC supply chain data requests, or EU CBAM customer requirements.
Regulatory and Legal Compliance — UAE
| Regulatory Framework / Authority | How This Standard Applies |
|---|---|
| UAE Net Zero 2050 Strategy (Federal) | Federal net-zero commitment requires credible GHG data at corporate level. ISO 14064-1 provides the quantification framework; ISO 14064-3 provides third-party verification credibility |
| SCA ESG Guidelines (DFM and ADX listed companies) | SCA guidelines create increasing expectations for verified GHG disclosure in annual sustainability reports. ISO 14064 provides the recognised quantification standard |
| ADGM Sustainability Framework (FSRA) | ADGM-regulated entities face climate-related financial disclosure requirements. ISO 14064 verified inventories are the data foundation |
| ADNOC Net Zero 2050 and Supply Chain | ADNOC's own net-zero commitment drives Scope 3 reporting requirements down its supply chain. Suppliers need ISO 14064-1 inventories to respond credibly |
| Dubai Sustainable City Policy and 2040 Urban Masterplan | Dubai government entities expected to manage and report environmental performance including GHG. ISO 14064-1 provides the inventory methodology |
| UAE Corporate Tax Law (2023) | Carbon-related tax obligations and future carbon pricing mechanisms will require documented, auditable GHG data — ISO 14064 creates this foundation now |
Regulatory and Legal Compliance — Saudi Arabia
| Regulatory Framework / Authority | How This Standard Applies |
|---|---|
| Saudi Net Zero 2060 and Saudi Green Initiative | Saudi Arabia's COP26 commitment drives corporate GHG reporting expectations across all sectors through government programmes and stakeholder pressure |
| Tadawul ESG Reporting (listed companies) | Companies listed on Tadawul face increasing institutional investor expectations for verified GHG data — ISO 14064 provides the recognised standard |
| PIF Sustainability Governance | PIF portfolio companies face sustainability governance requirements including GHG reporting. ISO 14064-1 is the applicable inventory standard |
| Saudi Aramco Scope 3 Reporting | Aramco's expanding Scope 3 disclosure creates data quality expectations for its supply chain — suppliers need ISO 14064-compliant inventories |
| EU CBAM — Export Implications | UAE and Saudi exporters of steel, aluminium, cement, fertilisers to EU markets need ISO 14064-compliant embedded carbon data to support EU customer CBAM compliance |
Where This Is Most Relevant — Key Locations
| Location | Industry / Application Context |
|---|---|
| Abu Dhabi — ADNOC supply chain | Largest single driver of GHG reporting demand — ADNOC Scope 3 data requests reaching thousands of suppliers across all sectors |
| Dubai — DIFC and ADX listed companies | SCA and FSRA sustainability disclosure requirements; international investor GHG data requests |
| Dubai — JAFZA manufacturers (steel, aluminium) | CBAM-affected EU exporters; ADNOC Scope 3 data requests; green building supply chain requirements |
| Saudi Arabia — Eastern Province (Aramco, SABIC) | Aramco supply chain Scope 3 data; petrochemical sector GHG inventory for regulatory and investor disclosure |
| Saudi Arabia — Riyadh (Tadawul listed) | Listed company ESG disclosure; PIF portfolio sustainability governance requirements |
What the Standard Requires
| Requirement Area | What It Means in Practice |
|---|---|
| ISO 14064-1:2018 | Organisational GHG inventory — Scope 1 (direct emissions), Scope 2 (purchased energy), Scope 3 (value chain emissions) — quantification and reporting principles |
| ISO 14064-2:2019 | Project-level GHG reductions and removals — baseline establishment, monitoring, and reporting for emission reduction projects |
| ISO 14064-3:2019 | Third-party verification — requirements for verification bodies and the verification process for GHG assertions at organisational and project level |
Why Nathan ISO Consulting — What We Do Differently
Most GHG inventories prepared in the region use outdated emission factors, define Scope 3 boundaries incorrectly for the target reporting framework, and produce documentation that fails third-party verification review. Nathan ISO Consulting builds inventories with verification in mind from the start.
| What We Do Differently | How It Benefits Your Project |
|---|---|
| We use current UAE and Saudi emission factors | Current UAE grid factors (ENEC), Saudi Electricity Company factors, and ADNOC/Aramco process-specific data — not outdated global defaults that distort your inventory |
| We prepare verification-ready documentation | Our inventories are documented to the standard required for ISO 14064-3 third-party verification without rework — saving time and cost when verification is needed |
| We handle Scope 3 properly | Scope 3 quantification is technically complex. We prioritise material categories, design appropriate data collection, and use defensible estimation methods |
| We know what ADNOC and Aramco supply chain teams need | GHG data requests from major operators have specific format and content requirements. We prepare responses in the format your customer actually needs |
| We connect to your ESG reporting obligations | We map your ISO 14064 inventory to SCA ESG guidelines, GRI Standards, or TCFD requirements — one effort satisfying multiple disclosure obligations |
Frequently asked questions
Not universally mandated, but required or strongly expected for listed company ESG reporting under SCA guidelines, ADGM sustainability disclosures, international supply chain requirements, and specific government procurement criteria.
ISO 14064 covers quantification and reporting. Carbon neutrality requires a verified inventory plus evidence of reductions and qualifying offsets assessed against a claim standard such as PAS 2060. The inventory is the foundation.
No universal legal requirement, but companies with international investors, ADNOC/Aramco supply chain obligations, or ESG framework commitments face growing Scope 3 expectations.
UAE grid emission factors are published by ENEC and vary by emirate. These change periodically — we apply current published values in every inventory.
Four to eight weeks for a single-site organisation with good energy data. Multi-site or complex Scope 3 inventories take longer.
Yes. UAE and Saudi manufacturers exporting to the EU need product-level carbon data for CBAM. ISO 14064-1 provides the organisational inventory; ISO 14067 provides the product carbon footprint. Both are relevant for CBAM-affected exporters.
Scope 1: direct emissions from owned operations. Scope 2: purchased electricity and heat. Scope 3: value chain emissions — upstream purchased goods, downstream product use, business travel, and employee commuting.
Annually is standard for organisations with regular reporting obligations. Base years are recalculated when significant structural changes make historical comparison misleading.
Yes. CDP submissions require GHG inventory data and TCFD-aligned responses. We prepare inventories that directly support CDP submissions.
Independent assessment of your GHG inventory by an accredited verification body under ISO 14064-3. Required for CBAM reporting, most retail buyer sustainability programmes, and EPDs.
Talk to Nathan ISO Consulting
Tell us what you are reporting against and who is asking for the data. We scope the right inventory and verification approach for your situation — with a fixed-fee proposal.
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