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)
  2. Disclosure Requirements (paras. 12-70)
  3. ESRS 2 General disclosures (paras. 12-70)
  4. Metrics and targets (paras. 30-70)
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Metrics and targets (paras. 30-70)

Comparing proposed amendment...
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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