انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS E1: Climate Change·Disclosure Requirement E1-1

Transition plan for climate change mitigation

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

افتح المصدر الرسمي لـ European Commission ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-24
RK راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

المعيار

ESRS E1: Climate Change

Disclosure Requirement E1-1 · 2026-5010-final

ساري اعتبارًا من

—

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-24

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

لإعداد هذا الإفصاح
9LRA preparation fields 9ادعاءات للتحقق 9مجالات الأدلة

جوهر الإفصاح

E1-1 explains the undertaking's past, current and future climate-change mitigation efforts and how its strategy and business model are compatible with the transition to a sustainable economy, limiting global warming to 1.5°C and the EU objective of climate neutrality by 2050.

The transition plan addresses mitigation. Climate resilience is reported under E1-3; where a wider plan also covers adaptation, use a clear cross-reference rather than presenting resilience as an E1-1 requirement.

Detailed GHG target, energy and emissions information may be incorporated by cross-reference to E1-5, E1-6 or ESRS 2. The preparation fields below distinguish the direct E1-1 requirements from those supporting cross-references.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Strategy and business-model compatibility Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050. Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility. Sustainability reporting
Decarbonisation levers and key actions Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies. Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions. Sustainability reporting / Operations
GHG reduction targets Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6. Dated source records, governance papers and approval evidence supporting ghg reduction targets. Sustainability reporting
Investment and funding Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required. Dated source records, governance papers and approval evidence supporting investment and funding. Sustainability reporting / Finance
Locked-in emissions Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement. Dated source records, governance papers and approval evidence supporting locked-in emissions. Sustainability reporting
EU Taxonomy and fossil-fuel activities Provide the required Taxonomy-related and fossil-fuel activity information. Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities. Sustainability reporting
Plan integration and governance Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements. Dated source records, governance papers and approval evidence supporting plan integration and governance. Sustainability reporting / Finance
Progress Report progress in implementing the transition plan. Dated source records, governance papers and approval evidence supporting progress. Sustainability reporting
No transition plan If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted. Dated source records, governance papers and approval evidence supporting no transition plan. Sustainability reporting
＋ إظهار العناصر الفرعية لـ E1-1 (قائمة عمل LRA)

كيفية إعداده

Keep E1-1 focused on climate-change mitigation; cross-reference adaptation and resilience information to E1-3.
Collect and reconcile the records for: Strategy and business-model compatibility; Decarbonisation levers and key actions; GHG reduction targets; Investment and funding; Locked-in emissions; EU Taxonomy and fossil-fuel activities; Plan integration and governance; Progress; No transition plan.
Report detailed targets, energy and emissions through the appropriate cross-referenced disclosures rather than recasting them as separate E1-1 datapoints.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Provide the approved mitigation transition plan, strategy and financial-planning evidence, decarbonisation actions, target cross-references, locked-in emissions assessment, Taxonomy information, governance approval and progress records.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

طلب أفضل

Provide the approved mitigation transition plan, strategy and financial-planning evidence, decarbonisation actions, target cross-references, locked-in emissions assessment, Taxonomy information, governance approval and progress records.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.

ملاحظة سياقية

A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ E1-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
Strategy and business-model compatibility is reported accurately and completely.The response omits, misclassifies or overstates strategy and business-model compatibility.Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility.
Decarbonisation levers and key actions is reported accurately and completely.The response omits, misclassifies or overstates decarbonisation levers and key actions.Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions.
GHG reduction targets is reported accurately and completely.The response omits, misclassifies or overstates ghg reduction targets.Dated source records, governance papers and approval evidence supporting ghg reduction targets.
Investment and funding is reported accurately and completely.The response omits, misclassifies or overstates investment and funding.Dated source records, governance papers and approval evidence supporting investment and funding.
Locked-in emissions is reported accurately and completely.The response omits, misclassifies or overstates locked-in emissions.Dated source records, governance papers and approval evidence supporting locked-in emissions.
EU Taxonomy and fossil-fuel activities is reported accurately and completely.The response omits, misclassifies or overstates eu taxonomy and fossil-fuel activities.Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities.
Plan integration and governance is reported accurately and completely.The response omits, misclassifies or overstates plan integration and governance.Dated source records, governance papers and approval evidence supporting plan integration and governance.
Progress is reported accurately and completely.The response omits, misclassifies or overstates progress.Dated source records, governance papers and approval evidence supporting progress.
No transition plan is reported accurately and completely.The response omits, misclassifies or overstates no transition plan.Dated source records, governance papers and approval evidence supporting no transition plan.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

Including climate resilience as an E1-1 requirement.
Omitting strategy and business-model compatibility.
Treating intensity targets as an alternative to required absolute targets.
Inventing a general acquisitions requirement.
Assessing pre-2026 reports as direct evidence of full revised-ESRS compliance.
✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ E1-1؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

E1-1

ضمن ESRS E1: Climate Change

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Internal carbon pricing → بطاقةAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → بطاقةIdentification of climate-related risks and scenario analysis → بطاقةResilience in relation to climate change → بطاقةPolicies related to climate change mitigation and adaptation → بطاقة تصفّح جميع الإفصاحات ←

المزيد في ESRS E1 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

تعمّق أكثر · E1-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-e1-1/