ESRS E1 Climate Change

ESRS E1 standard for CSRD climate reporting.

Definition

ESRS E1 includes 9 disclosure requirements (DR): Transition plan for climate change mitigation, Climate change mitigation and adaptation policies, Actions and resources, Targets, Energy consumption and mix, Gross Scopes 1 / 2 / 3 GHG emissions, Total GHG emissions, GHG removals, Carbon credits, Anticipated financial effects. Aligned with TCFD and GHG Protocol.

Origin

EFRAG SRB (Sustainability Reporting Board) + EFRAG SR TEG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023, applicable 2025 (2024 reporting).

Usage

Mandatory for ~50,000 EU companies + large foreign subsidiaries. Phasing: 2025 wave 1 CSRD companies (large + listed), 2026 + 2028 other waves.

Related terms

• ESRS — famille parent.
• CSRD — directive cadre.
• GHG Protocol — standard quantification.