The landscape of corporate accountability in the UAE has been permanently transformed. Environmental, Social, and Governance (ESG) considerations have moved from voluntary best practice to enforceable legal obligation. Federal Decree Law No. 11 of 2024 on the Reduction of Climate Change Effects, which came into force on 30 May 2025, now requires all public and private entities whose activities generate greenhouse gas emissions to measure, report, and reduce their carbon footprint.
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