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. Appendix A Application Requirements
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Appendix A Application Requirements

This Appendix is an integral part of the ESRS E1. It supports the application of the disclosure requirements set out in this standard and has the same authority as the other parts of the Standard.

Comparing proposed amendment...
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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