Sheikha Shamma opens collective to drive climate action through stories

Sheikha Shamma bint Sultan, founder of The Climate Tribe, opened the project's first physical home – The Climate Tribe Hub – this week.

Tucked away in the heart of Abu Dhabi, the interactive space serves as a gathering point for climate storytelling, sustainable design, and hands-on workshops.

Every detail, from tables made of date seeds to furniture woven from palm fibres, reflects the UAE’s local materials and artisanal heritage.

“When we created the hub, we didn’t want it to be a static space,” said Hind Al Ghseen, executive director of The Climate Tribe. “We wanted the community to build it – to be part of it. We sought out local makers and brought them together.”

A lifetime of work

Sheikha Shamma is a passionate climate activist. “It started for me when I was a student at Zayed University,” she told a room of climate advocates this week. “My parents decided to go on a humanitarian trip to Mogadishu – I went with them. It was my first time witnessing the impact of a drought on a population.”

That experience left a lasting mark. “While studying business, I realised our economic models were missing something fundamental – the environmental cost. That moment changed everything for me.”

Her other organisation, the UAE Independent Climate Change Accelerators (UICCA), focuses on policy and corporate alliances, but the Climate Tribe was designed to bring the conversation to a more personal, accessible level. “It provides the human element,” she says.

Global ambition with local heart

Since its founding in 2023, The Climate Tribe has mobilised more than 2,200 people through grassroots initiatives, from tree-planting drives to recycling campaigns.

In total, the group has helped plant 921 trees and divert more than 8,600kg of waste from landfill. Its blend of digital and physical tools – including workshops, tool kits and editorial storytelling – is designed to inspire both behavioural change and systemic action.

According to Ms Al Ghseen, the launch of the hub represents a shift from online engagement to real-world collaboration.

“The Climate Tribe Hub is a true reflection of our values,” she said. “From the materials chosen to the storytelling woven into every corner, it celebrates Emirati heritage and community craftsmanship.”

Initially, the team looked beyond the UAE for climate stories. “We were even planning to film in London,” Ms Al Ghseen said. “But then we realised the UAE was full of untold stories – humble, impactful, and often overlooked. Sustainability here isn’t always commercial. It’s deeply personal.”

The Climate Tribe’s mission remains global – to bring international stories to local audiences and elevate UAE voices on the world stage. But at its heart, the aim is constant: to amplify hope, resilience, and solutions.

When asked whether she believes the world is progressing quickly enough on climate, Sheikha Shamma didn't hesitate.

“No,” she said. “There’s still too much fragmentation. We live in a world of limited resources – we can’t afford to be siloed. We need collaboration more than ever.”

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Company profile

Name: Back to Games and Boardgame Space

Started: Back to Games (2015); Boardgame Space (Mark Azzam became co-founder in 2017)

Founder: Back to Games (Mr Azzam); Boardgame Space (Mr Azzam and Feras Al Bastaki)

Based: Dubai and Abu Dhabi

Industry: Back to Games (retail); Boardgame Space (wholesale and distribution)

Funding: Back to Games: self-funded by Mr Azzam with Dh1.3 million; Mr Azzam invested Dh250,000 in Boardgame Space

Growth: Back to Games: from 300 products in 2015 to 7,000 in 2019; Boardgame Space: from 34 games in 2017 to 3,500 in 2019

UAE - India ties

The UAE is India’s third-largest trade partner after the US and China

Annual bilateral trade between India and the UAE has crossed US$ 60 billion

The UAE is the fourth-largest exporter of crude oil for India

Indians comprise the largest community with 3.3 million residents in the UAE

Indian Prime Minister Narendra Modi first visited the UAE in August 2015

His visit on August 23-24 will be the third in four years

Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, visited India in February 2016

Sheikh Mohamed was the chief guest at India’s Republic Day celebrations in January 2017

Modi will visit Bahrain on August 24-25

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