Razan Khalifa Al Mubarak is president of the International Union for Conservation of Nature and UN Climate Change High-Level Champion for the leadership team of Cop28 UAE
November 13, 2023
Climate change affects everyone, but not everyone is affected equally. In fact, we have seen how it deepens the inequalities that already exist.
This disparity cuts through communities with impunity, disproportionately affecting underrepresented demographics and exacerbating social and economic disparities. Women are more vulnerable to climate change compared to men, according to UN Women. While they make up 70 per cent of the world’s poor, studies show that they are 14 times less likely to survive climate-related disasters.
Women and girls often live on the frontlines of climate impacts, and yet are often excluded from the conversations, decisions and processes.
As the UN Climate Change High-Level Champion for Cop28, my team and I are working tirelessly to create a platform that ensures diverse perspectives are heard loud and clear. Put simply, we believe the world will fail to keep the 1.5°C goal alive if the voices of women and girls are absent.
It is important, therefore, to put their views and contributions, and integrate their methods and perspectives, into a multilateral climate process that leaves no one behind.
We know that communities are more successful in resilience and capacity-building strategies when women are part of the planning process. They are usually the first responders in community-led responses to natural disasters and contribute to post-recovery efforts by directly addressing the needs of families and the wider community.
We know that communities are more successful in resilience and capacity-building strategies when women are part of the planning process
A growing body of scientific evidence suggests that women can drive a more ambitious climate action.
Studies have shown that women’s leadership and participation in climate action leads to better governance, resource management and disaster readiness. Increasing their participation in national parliaments, for example, leads to the adoption of more robust climate policies, resulting in lower greenhouse gas emissions. Companies with a higher proportion of women on boards are 21 per cent more likely to have set emission reduction targets.
A child stands in his family's yard as a wildfire burns nearby, in the village of Agios Charalampos near Athens, in July 2023. Europe saw record temperatures amid a relentless heatwave and wildfires that scorched vast regions of the Northern Hemisphere, forcing the evacuation of 1,200 children close to a Greek seaside resort. Health authorities sounded alarms from North America to Europe and Asia, urging people to stay hydrated and shelter from the burning sun, in a stark reminder of the effects of global warming. AFP
A resident uses a buoy to move through a flooded house after heavy rains in Bago township, in Myanmar's Bago region, in October. Floods sparked by record rain hit parts of southern Myanmar, inundating roads and fields and sending residents fleeing for higher ground. AFP
Ali Hakim, an Iraqi Marsh Arab man, Iooks at the remains of a buffalo that died due to drought and the salinity of the water at the Basra marshes, Iraq. Reuters
Iris Hsueh, left, and her fiance Ian Ciou pose for a pre-wedding photo in front of a rubbish heap in Puli Township, Taiwan. The couple chose the site for their photoshoot because the environment-conscious bride said she wanted to discourage guests and the public from generating waste. AFP
Residents of a riverside community in Amazonas state, Brazil, carry food and containers of drinking water distributed by the state's humanitarian aid action, amid a continuing drought and high temperatures that affect the region of the Solimoes River. AP
The edge of Larsen C Ice Shelf, left, and the western edge of iceberg A68 in the distance over the Antarctic in November 2017. The iceberg detached from the ice shelf in July 2017, becoming one of the largest in recorded history to split off from Antarctica. AFP
A man walks past construction vehicles submerged in debris caused by flash floods after a lake burst in Rangpo, India, in October. Reuters
A mobile home swept by floodwaters in Steinhatchee, Florida, in August 2023, after Hurricane Idalia made landfall. Idalia slammed into north-west Florida as an 'extremely dangerous' Category 3 storm, buffeting coastal communities as officials warned of 'catastrophic' flooding in parts of the southern US state. AFP
A floating solar farm, built on the site of a former coal mine since filled with water, in Huainan, China. The installation by Sungrow Power Supply Co covers the size of more than 400 football pitches and generates power for more than 100,000 homes. Getty Images
A handprint of glue left behind by an activist from the group Last Generation (Letzte Generation), after they were removed by police, is visible on the asphalt following a blockade at an intersection in Berlin, Germany, in September. Last Generation is continuing its disruptive protests in an effort to put pressure on politicians to stop the burning of fossil fuels. Getty Images
These reasons alone should help people understand why we are taking steps to ensure Cop28 serves as an inclusive platform for all.
I am heartened to see the growing momentum for integrating gender into climate planning. The Gender Action Plan agreed on at Cop25 has called for women’s full, equal and meaningful participation in the multilateral climate process. And since 2012, the UNFCCC Secretariat has been reporting on the gender composition of national delegations, as well as in policy and decision-making bodies.
The Cop28 presidency is also taking concrete steps to ensure that the perspectives and leadership of women are at the forefront of the climate process.
In June, the Cop28 presidency urged parties to increase diversity within national delegations, organise inclusive consultations with children, youth, women, indigenous peoples and local communities to strengthen efforts that enhance access to participation in climate decision-making, policy design and implementation processes. We have also requested for the consideration of age-diverse and gender-balanced perspectives across all engagements and initiatives ahead of and during Cop28.
Two-thirds of the Cop28 presidency officials, including the Youth Climate Champion and the High-Level Champion, are women. The UAE’s Chief Climate Negotiator for Cop28 is also a woman.
We are taking additional measures such as providing support to a Night School for Women Delegates, run by the Women’s Environment and Development Organisation (WEDO), to enhance capacity-building on gender and climate change.
The Cop28 presidency is also co-organising the Global Conference on Gender and Environment Data, which will take place on November 28 and 29. This responds to the lack of investment in and application of gender data and analysis, which impedes effective policymaking in climate and environment areas.
Co-hosted together with UN Women, UNFCCC, WEDO and the International Union for Conservation of Nature, the conference will feature new approaches to gender and environment data. It will also provide a political commitment and the requisite tools to inform gender-responsive climate policy implementation.
The Cop28 Gender Equality Day on December 4 will bring together diverse stakeholders, from researchers and activists to policymakers and civil society, to drive conversations around the intersectionality of gender and climate change.
We are also co-hosting the Arab Women Leaders’ Summit in collaboration with Women in Sustainability, Environment and Renewable Energy, to identify challenges, share best practices and develop strategies that promote gender equality in climate mitigation, adaptation and resilience-building efforts.
Our goal is not only to find solutions for everyone but also to ensure these solutions are deeply rooted in the diverse experiences and expertise of our shared humanity. Underpinning the climate summit with full inclusivity can be a turning point for everyone to recognise that every voice matters in the fight against climate change.
A water supply facility brings smiles to women in Bangladesh. Courtesy of Local Environment Development and Agricultural Research Society
How to vote
Canadians living in the UAE can register to vote online and be added to the International Register of Electors.
They'll then be sent a special ballot voting kit by mail either to their address, the Consulate General of Canada to the UAE in Dubai or The Embassy of Canada in Abu Dhabi
Registered voters mark the ballot with their choice and must send it back by 6pm Eastern time on October 21 (2am next Friday)
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
Education: Degree in emergency medical services at Higher Colleges of Technology
Favourite book: Between two hearts- Arabic novels
Favourite music: Mohammed Abdu and modern Arabic songs
Favourite way to spend time off: Family visits and spending time with friends
RESULTS
2pm: Handicap (PA) Dh40,000 (Dirt) 1,200m Winner: Najem Al Rwasi, Fabrice Veron (jockey), Ahmed Al Shemaili (trainer)
2.30pm: Handicap (PA) Dh40,000 (D) 2,000m Winner: Fandim, Fernando Jara, Majed Al Jahouri
3pm: Maiden (PA) Dh40,000 (D) 1,700m Winner: Harbh, Pat Cosgrave, Ahmed Al Mehairbi
3.30pm: Maiden (PA) Dh40,000 (D) 1,700m Winner: Wakeel W’Rsan, Richard Mullen, Jaci Wickham
4pm: Crown Prince of Sharjah Cup Prestige (PA) Dh200,000 (D) 1,200m Winner: Jawaal, Fernando Jara, Majed Al Jahouri
4.30pm: Sheikh Ahmed bin Rashid Al Maktoum Cup (TB) Dh200,000 (D) 2,000m Winner: Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
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
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
Power drink: A glass of yoghurt
Role model: Any good man
The National's picks
4.35pm: Tilal Al Khalediah 5.10pm: Continous 5.45pm: Raging Torrent 6.20pm: West Acre 7pm: Flood Zone 7.40pm: Straight No Chaser 8.15pm: Romantic Warrior 8.50pm: Calandogan 9.30pm: Forever Young
How to wear a kandura
Dos
Wear the right fabric for the right season and occasion
Always ask for the dress code if you don’t know
Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
Wear hamdania for work, always wear a ghutra and agal
Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
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.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
Key changes
Commission caps
For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:
• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term).
• On the protection component, there is a cap of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).
• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated.
• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.
• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.
Disclosure
Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.
“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”
Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.
Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.
“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.
Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.
Born November 11, 1948 Education: BA, English Language and Literature, Cairo University Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren Hobbies: Reading and traveling
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), EsekaiaDranibota (Harlequins), Matt Mills (Exiles), JaenBotes (Exiles), KristianStinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), EmosiVacanau (Harlequins), NikoVolavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), ThinusSteyn (Exiles)