Dr Nawal Al-Hosany is permanent representative of the UAE to the International Renewable Energy Agency
August 28, 2023
As we fast approach Cop28 this year, we must look to our key drivers of collaboration to help build and deliver global consensus on tangible, concrete next steps to keep 1.5°C within reach. Those key drivers I am referring to are, of course, Emirati women.
Emirati Women’s Day is not only an opportunity for us to celebrate the example set by our women and girls. It is also a chance to show the international community what we are capable of when we work together – especially when it comes to setting the energy transition and climate action agenda.
The theme for this year’s Emirati Women’s Day, which arrives just less than 100 days ahead of Cop28, is: “We Collaborate for Tomorrow.” It is an apt description for the role Emirati women have played since our nation’s inception.
One such recent example comes from Abu Dhabi this year, when the “Climate Change and Gender Equality” initiative was born. Spearheaded by Sheikha Fatima bint Mubarak, the Mother of the Nation, the Ministry of Foreign Affairs, the General Women’s Union and the UN Women Liaison Office for the GCC, this initiative underlines the UAE’s proactive approach to two intertwined challenges: climate change and gender equality.
Set to facilitate dialogues about the intersectionality between gender and climate, the initiative will address topics such as the differential impacts of extreme weather patterns on women and girls, the role women play in climate decision making, and the specific needs and viewpoints of women and girls in frontline communities, in the context of a changing climate.
This collaboration between the UAE and UN Women is an example of how international partnerships can amplify local efforts, which Mouza Al Shehhi, director of the UN Women’s liaison office in the region, underscored when the initiative was launched.
Dr Mouza Al Shehhi, director of the UN Women - Liaison Office for the GCC, speaking at the International Conference on Women, Peace and Security in Abu Dhabi. Ruel Pableo for The National
One of the reasons more Emirati women are leading climate partnerships is the rising interest and participation of UAE citizens in Stem fields
The foresight and leadership of Emirati women in bringing this initiative to the world is symbolic of a wider pattern in our society: prominent Emirati women have become beacons of climate progress.
As the UAE gears up for Cop28, it’s clear to see that Emirati women are not just active participants on this journey to a climate resilient, sustainable future, but key drivers and shapers of it. The global community stands to benefit from such an inclusive approach.
While representing the UAE on the international stage, I have witnessed first-hand how Emirati women are some of the most compelling champions for collaboration. At Cop27, my female colleagues, who made up a significant portion of the UAE’s 1,000-strong delegation, were instrumental in negotiations, dialogues and agreements with our international counterparts, including an MoU with Egypt to develop one of the world’s largest onshore wind projects.
It was clear then, as it is now, that Emirati women play a central role in global climate diplomacy, focusing their efforts to foster collaboration among nations.
Today, women account for more than a third of leadership positions in the Ministry of Climate Change and Environment, which is a key mediator in global climate action efforts.
But these leadership roles are by no means recent. Emirati women leaders have always been part of the fabric of the Emirates. The 2020 Women in Sustainability Report found that Emirati women-led delegations had been crucial in forging more than 20 international environmental treaties and agreements.
One of the reasons more Emirati women are leading climate partnerships is the rising interest and participation of UAE citizens in Stem fields, which is helping to fuel the UAE’s emergence as a global powerhouse in renewable energy.
Over the past decade, there has been a 77 per cent increase in the participation of Emirati women in Stem fields. Today, Unesco figures indicate 61 per cent of Stem graduates in the UAE are women, compared to an average 57 per cent in the rest of the Arab world.
Perhaps it is not surprising then to know that women – including Emiratis – now account for about a quarter of the UAE’s nuclear energy sector. That’s one of the highest industry percentages globally.
Emirati women not only occupy vital technical roles in sectors such as nuclear, solar and wind, but sit at the helm of the country’s renewable energy agenda. In fact, they have occupied lead roles in more than 50 per cent of the country’s renewable energy initiatives.
In these roles, Emirati women have been responsible for fostering important international collaborations that brought advanced technology to the region and supported the progress of renewable energy projects locally and abroad.
Students from Abu Dhabi high schools work in a 3D printing workshop in Abu Dhabi. The programme attracts Emirati students for hands-on workshops that aim to motivate the students to pursue Stem education. Silvia Razgova for The National
Beyond renewable energy, women have been at the heart of the UAE’s progress towards the UN’s Sustainable Development Goals. Through both domestic and international collaborations, Emirati women have championed sustainable development by shaping the sustainability dialogue, developing clean energy solutions and the development of smart cities.
The 2020 Women in Sustainability report noted that projects led by Emirati women resulted in a 30 per cent increase in sustainable urban development initiatives in the previous five years – often in collaboration with international partners and led by the UAE National Committee on SDGs.
The rich experiences of collaboration the many thousands of Emirati women have acquired in our national history have positioned them uniquely for leadership in climate and energy sectors.
These experiences, combined with their skill and ability to mobilise stakeholders, have produced some of the world’s most influential leaders in climate diplomacy, renewable energy and sustainable development.
More than that, the collaborative efforts of Emirati women in these critical fields epitomise the UAE’s approach to climate action.
The country’s leadership has built an approach to collaboration that will serve as a linchpin of the UAE’s future climate action and enable an inclusive and action-oriented Cop28 this year.
It is an approach that is forecast to help the country exceed its Paris Agreement commitments by 2030, representing a pace of progress that proves collaboration really does hold the key to a more sustainable future for humanity.
Today is about recognising the role of Emirati women in our national story, amplifying the successes they have led, and providing the platform for more.
Their example must be used as a tool to promote greater inclusivity and collaboration across genders and sectors. And it must serve as an inspiration to the international community to integrate collaboration into all climate and energy strategies for an inclusive and just transition.
“We Collaborate for Tomorrow” must become a rallying call – not just on Emirati Women’s Day, but across every sector in the lead-up to Cop28 and far beyond.
Checking: the obsession or thoughts focus on some harm coming from things not being as they should, which usually centre around the theme of safety. For example, the obsession is “the building will burn down”, therefore the compulsion is checking that the oven is switched off.
Contamination: the obsession is focused on the presence of germs, dirt or harmful bacteria and how this will impact the person and/or their loved ones. For example, the obsession is “the floor is dirty; me and my family will get sick and die”, the compulsion is repetitive cleaning.
Orderliness: the obsession is a fear of sitting with uncomfortable feelings, or to prevent harm coming to oneself or others. Objectively there appears to be no logical link between the obsession and compulsion. For example,” I won’t feel right if the jars aren’t lined up” or “harm will come to my family if I don’t line up all the jars”, so the compulsion is therefore lining up the jars.
Intrusive thoughts: the intrusive thought is usually highly distressing and repetitive. Common examples may include thoughts of perpetrating violence towards others, harming others, or questions over one’s character or deeds, usually in conflict with the person’s true values. An example would be: “I think I might hurt my family”, which in turn leads to the compulsion of avoiding social gatherings.
Hoarding: the intrusive thought is the overvaluing of objects or possessions, while the compulsion is stashing or hoarding these items and refusing to let them go. For example, “this newspaper may come in useful one day”, therefore, the compulsion is hoarding newspapers instead of discarding them the next day.
Source: Dr Robert Chandler, clinical psychologist at Lighthouse Arabia
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes. Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
Brighton 1
Gross (50' pen)
Tottenham 1
Kane (48)
Australia tour of Pakistan
March 4-8: First Test, Rawalpindi
March 12-16: Second Test, Karachi
March 21-25: Third Test, Lahore
March 29: First ODI, Rawalpindi
March 31: Second ODI, Rawalpindi
April 2: Third ODI, Rawalpindi
April 5: T20I, Rawalpindi
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
Sellers should focus on providing high-quality used goods at attractive prices to buyers.
It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
Be creative and look around your home for valuable items that you no longer need but might be useful to others.
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood. Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues. Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity. Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
'How To Build A Boat'
Jonathan Gornall, Simon & Schuster
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid When: April 25, 10.45pm kick-off (UAE) Where: Allianz Arena, Munich Live: BeIN Sports HD Second leg: May 1, Santiago Bernabeu, Madrid