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European Sustainability Reporting Standards E1 (ESRS E1) - Climate Change

ESRS E1 requires undertakings under the EU's Corporate Sustainability Reporting Directive (CSRD) to disclose their climate-related impacts, risks, and…

What European Sustainability Reporting Standards E1 (ESRS E1) - Climate Change requires

ESRS E1 requires undertakings under the EU's Corporate Sustainability Reporting Directive (CSRD) to disclose their climate-related impacts, risks, and opportunities, including a transition plan for climate change mitigation (E1-1), policies (E1-2), actions (E1-3), targets (E1-4), energy consumption (E1-5), and detailed GHG emissions for Scopes 1, 2, and 3 (E1-6).

Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772

SHA-256 integrity: 1ea6f6c072ddfd9d31c8291c9fade88435d825af200253ce6cbdb44b93a3dba3

Primary Citations — 7 traced to source

  • ESRS E1, Disclosure Requirement E1-1 - Transition plan for climate change mitigation
  • ESRS E1, Disclosure Requirement E1-4 - Targets related to climate change mitigation and adaptation

+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.

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