1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E1: Climate change (ESRS E1)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard E1: Climate change (ESRS E1)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-7)
Applicable
 Interactions with other ESRS (paras. 8-11)
Disclosure Requirements (paras. 12-70)
ESRS 2 General disclosures (paras. 12-70)
Amended
 12.
Governance (para. 13)
Applicable
 Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes (para. 13)
Strategy (paras. 14-19)
Applicable
 Disclosure Requirement E1-1 - Transition plan for climate change mitigation (paras. 14-17)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 18-19)
Impact, risk and opportunity management (paras. 20-29)
Applicable
 Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material climate-related impacts, risks and opportunities (paras. 20-21)
Applicable
 Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation (paras. 22-25)
Applicable
 Disclosure Requirement E1-3 - Actions and resources in relation to climate change policies (paras. 26-29)
Metrics and targets (paras. 30-70)
Applicable
 Disclosure Requirement E1-4 - Targets related to climate change mitigation and adaptation (paras. 30-34)
Applicable
 Disclosure Requirement E1-5 - Energy consumption and mix (paras. 35-43)
Applicable
 Disclosure Requirement E1-6 - Gross Scopes 1, 2, 3 and Total GHG emissions (paras. 44-55)
Applicable
 Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits (paras. 56-61)
Applicable
 Disclosure Requirement E1-8 - Internal carbon pricing (paras. 62-63)
Applicable
 Disclosure Requirement E1-9 - Anticipated financial effects from material physical and transition risks and potential climate-related opportunities (paras. 64-70)
Appendix A Application Requirements
ESRS 2 General disclosures (paras. AR1-AR81)
Strategy (paras. AR1-AR8)
Amended
 Disclosure Requirement E1-1 - Transition plan for climate change mitigation (paras. AR1-AR8)
Impact, risk and opportunity management (paras. AR9-AR22)
Applicable
 AR9-AR15
Amended
 Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation(paras. AR16-AR18)
Applicable
 Disclosure Requirements E1-3 - Actions and resources in relation to climate change policies (paras. AR19-AR22)
Metrics and targets (paras. AR23-AR81)
Applicable
 Disclosure Requirement E1-4 - Targets related to climate change mitigation and adaptation (paras. AR23-AR31)
Amended
 Disclosure Requirement E1-5 - Energy consumption and mix (paras. AR32-AR38)
Applicable
 Disclosure Requirements E1-6 - Gross Scopes 1, 2, 3 and Total GHG emissions (paras. AR39-AR55)
Applicable
 Disclosure Requirement E1-7 - GHG removals and GHG mitigation projects financed through carbon credits (paras. AR56-AR64)
Applicable
 Disclosure Requirement E1-8 - Internal carbon pricing (paras. AR65-AR66)
Amended
 Disclosure Requirement E1-9 - Anticipated financial effects from material physical and transition risks and potential climate-related opportunities (paras. AR67-AR81)
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