ESRS E1 Climate Change

Standard ESRS E1 reporting climat CSRD.

Définition

ESRS E1 inclut 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. Aligné TCFD et GHG Protocol.

Origine

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

Usage

Obligatoire pour ~50 000 entreprises EU + grandes filiales étrangères. Phasing : 2025 entreprises CSRD wave 1 (large + cotées), 2026 + 2028 autres tranches.

Termes liés

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