انتقل إلى جوهر الإفصاح
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
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
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ESRS E1: Climate Change·Disclosure Requirement E1-2
Identification of climate-related risks and scenario analysis
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.
بطاقة النشر
آخر مراجعة في 2026-07-24
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 E1-2 · 2026-5010-final
آخر مراجعة
2026-07-24
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
لإعداد هذا الإفصاح
جوهر الإفصاح
E1-2 explains how the undertaking identifies and assesses climate-related risks and opportunities for financial materiality. It covers physical and transition risks, opportunities, the assessment process and relevant time horizons.
The resilience of strategy and business model is reported under E1-3. E1-2 supplies inputs to that analysis but does not itself require the resilience conclusion or its strategic consequences.
Climate-related scenario analysis is disclosed when it is used. The standard does not require every undertaking to use a prescribed 1.5°C and high-emissions pair or a fixed scenario set.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
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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 |
|---|---|---|---|
| Identification process | Describe how climate-related physical and transition risks and opportunities are identified. | Dated source records, governance papers and approval evidence supporting identification process. | Sustainability reporting |
| Assessment methodology | Describe how likelihood, magnitude and duration are assessed for financial materiality. | Dated source records, governance papers and approval evidence supporting assessment methodology. | Sustainability reporting / Finance |
| Physical risks | Describe identified physical risks, including relevant hazards, locations, assets and business dependencies. | Dated source records, governance papers and approval evidence supporting physical risks. | Sustainability reporting / Operations |
| Transition risks | Describe identified transition risks and their drivers. | Dated source records, governance papers and approval evidence supporting transition risks. | Sustainability reporting |
| Climate-related opportunities | Describe identified climate-related opportunities. | Dated source records, governance papers and approval evidence supporting climate-related opportunities. | Sustainability reporting |
| Time horizons | State the short-, medium- and long-term horizons used and how they relate to strategic and financial planning. | Dated source records, governance papers and approval evidence supporting time horizons. | Sustainability reporting / Finance |
| Scenario analysis used | If scenario analysis is used, describe scenarios, assumptions, ranges and time horizons relevant to the assessment. | Dated source records, governance papers and approval evidence supporting scenario analysis used. | Sustainability reporting |
| Scope and coverage | Explain the coverage of own operations, assets and business dependencies and any justified limitations. | Dated source records, governance papers and approval evidence supporting scope and coverage. | Sustainability reporting |
＋ إظهار العناصر الفرعية لـ E1-2 (قائمة عمل LRA)
Describe how climate-related physical and transition risks and opportunities are identified.
Describe how likelihood, magnitude and duration are assessed for financial materiality.
Describe identified physical risks, including relevant hazards, locations, assets and business dependencies.
Describe identified transition risks and their drivers.
Describe identified climate-related opportunities.
State the short-, medium- and long-term horizons used and how they relate to strategic and financial planning.
If scenario analysis is used, describe scenarios, assumptions, ranges and time horizons relevant to the assessment.
Explain the coverage of own operations, assets and business dependencies and any justified limitations.
كيفية إعداده
Assess climate-related risks and opportunities for financial materiality across the applicable reporting boundary.
Collect and reconcile the records for: Identification process; Assessment methodology; Physical risks; Transition risks; Climate-related opportunities; Time horizons; Scenario analysis used; Scope and coverage.
Scenario-analysis details are required only if scenario analysis is used; resilience conclusions belong to E1-3.
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 climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
طلب أفضل
Provide the climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Test likelihood, magnitude and duration and document how physical locations, assets and business dependencies were considered.
ملاحظة سياقية
A location or activity cannot be excluded merely because it was absent from the assessment; explain the applicable boundary or ESRS relief.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ E1-2 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
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 |
|---|---|---|
| Identification process is reported accurately and completely. | The response omits, misclassifies or overstates identification process. | Dated source records, governance papers and approval evidence supporting identification process. |
| Assessment methodology is reported accurately and completely. | The response omits, misclassifies or overstates assessment methodology. | Dated source records, governance papers and approval evidence supporting assessment methodology. |
| Physical risks is reported accurately and completely. | The response omits, misclassifies or overstates physical risks. | Dated source records, governance papers and approval evidence supporting physical risks. |
| Transition risks is reported accurately and completely. | The response omits, misclassifies or overstates transition risks. | Dated source records, governance papers and approval evidence supporting transition risks. |
| Climate-related opportunities is reported accurately and completely. | The response omits, misclassifies or overstates climate-related opportunities. | Dated source records, governance papers and approval evidence supporting climate-related opportunities. |
| Time horizons is reported accurately and completely. | The response omits, misclassifies or overstates time horizons. | Dated source records, governance papers and approval evidence supporting time horizons. |
| Scenario analysis used is reported accurately and completely. | The response omits, misclassifies or overstates scenario analysis used. | Dated source records, governance papers and approval evidence supporting scenario analysis used. |
| Scope and coverage is reported accurately and completely. | The response omits, misclassifies or overstates scope and coverage. | Dated source records, governance papers and approval evidence supporting scope and coverage. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Omitting opportunities or financial materiality.
Reporting E1-3 resilience conclusions as E1-2.
Presenting scenario analysis as universally mandatory.
Using a fixed scenario pair as an ESRS rule.
Treating internal boundary choices as automatic exclusions.
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 E1-2؟
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
E1-2
ضمن ESRS E1: Climate Change
ذات صلة واستكشاف
Transition plan for climate change mitigation → بطاقةInternal carbon pricing → بطاقةAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → 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 · E1-2
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.
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-e1-2/
مجانًا · LRA Community
احصل على أدوات E1-2 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←