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
  3. ESRS 2 General disclosures (paras. AR1-AR81)
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ESRS 2 General disclosures (paras. AR1-AR81)

Comparing proposed amendment...
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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