Climate crisis now threatens 43 per cent of natural World Heritage sites. Photo: Ocean Image Bank
Climate crisis now threatens 43 per cent of natural World Heritage sites. Photo: Ocean Image Bank
Climate crisis now threatens 43 per cent of natural World Heritage sites. Photo: Ocean Image Bank
Climate crisis now threatens 43 per cent of natural World Heritage sites. Photo: Ocean Image Bank

Climate crisis threatens nearly half of natural World Heritage sites, report finds


Rachel Kelly
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Nearly half of the planet's natural World Heritage sites, such as the Great Barrier Reef, are now under severe threat from climate change, according to a major new assessment.

The World Heritage Outlook 4 report, released at the The International Union for Conservation of Nature (IUCN) World Conservation Congress currently being held in Abu Dhabi, found that 43 per cent of sites face "high" or "very high" threats from the changing climate, a jump from 33 per cent just five years ago.

The report paints the most comprehensive picture yet of the health of the world's 271 natural World Heritage sites, from tropical forests to coral reefs, and it reveals a troubling decade long decline in their overall conservation outlook.

Just 57 per cent of sites are now considered to have a positive future, down from 62 per cent in 2020. Those recognised for their biodiversity are faring worst, hit hardest by a combination of heat, drought, disease and human pressure.

“Protecting World Heritage is not just about safeguarding iconic places – it is about protecting the very foundations of life, culture, and identity for people everywhere,” said Dr Grethel Aguilar, IUCN director general.

“These are some of the world’s most outstanding sites, and they are home to extraordinary biodiversity and geodiversity. They sustain communities, inspire generations, and connect us to our shared history."

The IUCN World Heritage Outlook 4 report confirms climate change as the single largest current danger to World Heritage sites, such as Namib Sand Sea in Namibia. Photo: Picasa
The IUCN World Heritage Outlook 4 report confirms climate change as the single largest current danger to World Heritage sites, such as Namib Sand Sea in Namibia. Photo: Picasa

Climate change now the dominant global threat

The report confirms climate change as the single largest current danger to World Heritage. Shifting temperatures, more intense storms, and changing rainfall patterns are destabilising fragile ecosystems from Australia's Tasmanian Wilderness to the mangrove forest of the Sundarbans.

Invasive non-native species remain the second most widespread threat, affecting 30 per cent of sites. But, scientists also warn of a sharp and alarming increase in the spread of wildlife and plant diseases, now threatening 9 per cent of all sites, up from just 2 per cent in 2020.

Pathogens, such as the Ebola virus in primates in Virunga National Park in the Democratic Republic of the Congo, white-nose syndrome in bats in Mammoth Cave in the US, and avian influenza in Peninsula Valdes in Argentina are undermining the health of entire ecosystems.

The IUCN report highlights the pressures are interlinked. Warmer temperatures and disrupted precipitation patterns can accelerate the spread of invasive species and pathogens, while unsustainable tourism, the third most common threat, can further amplify risk.

Pathogens such as Ebola virus in primates in Virunga National Park in the Democratic Republic of the Congo are threatening entire ecosystems. Photo: Joseph King
Pathogens such as Ebola virus in primates in Virunga National Park in the Democratic Republic of the Congo are threatening entire ecosystems. Photo: Joseph King

Management and finance gaps

The report states serious shortcomings in how many of these natural treasures are protected. Only half of the sites assessed are considered to have effective management in place, and 15 per cent are at high risk due to inadequate or unreliable funding. Chronic underinvestment, IUCN says, is eroding the resilience of even the most celebrated landscapes.

“Ensuring the resilience of natural World Heritage requires long-term commitment at all levels, from local communities to international partners, backed by adequate finance”, said Tim Badman, IUCN director for World Heritage.

“The picture we see after a decade shows a new approach is needed to turn the tide for World Heritage and expand the small number of successes to the large number of sites in need."

Hope for the future

Yet the assessment also points to examples of success. Thirteen sites improved their conservation outlook between 2020 and 2025, demonstrating that targeted funding and community engagement can yield results.

Four sites in West and Central Africa, including Dja Faunal Reserve in Cameroon and Garamba National Park in the DRC – moved from “critical” to “significant concern” thanks to strengthened anti-poaching measures and stabilised wildlife populations.

The IUCN calls for a fundamental shift in global conservation, with stronger recognition of Indigenous Peoples’ leadership and traditional knowledge. From ranger-led stewardship in Australia’s Uluru-Kata Tjuta National Park to community driven marine protection in the Pacific, Indigenous management has proven to enhance resilience and biodiversity outcomes.

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Anfield, Liverpool
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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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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

Updated: October 16, 2025, 9:19 AM