ESRS 2 General disclosures (paras. 12-70) | European Sustainability Reporting Standard E1: Climate change (ESRS E1) | Better Regulation

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Comparing proposed amendment...


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)

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