انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS E1: Climate Change·Disclosure Requirement E1-3

Resilience in relation to climate change

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 قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS E1: Climate Change

Disclosure Requirement E1-3 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

لإعداد هذا الإفصاح
8حقول للإعداد 6ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain how resilient its business model and strategy are when climate change is considered over time. In practice, that means describing whether the organisation has thought through how different climate-related conditions could affect its ability to operate, invest, and deliver its plans, and what that means for the long term.

The practical focus is on the organisation’s own assessment of resilience, not just a statement about a few well-performing sites or a flagship location. It should cover the parts of the business that matter to the overall strategy and operations, so readers can see whether the conclusion reflects the organisation as a whole rather than a limited sample.

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
Resilience analysis results Summarise the main findings from the climate resilience review, including what the analysis shows about how the business holds up under the scenarios assessed. Scenario analysis pack, risk assessment outputs, board or management papers, and the final narrative used in reporting. Sustainability / climate risk team
Strategy and model impacts Set out how the climate findings affect the organisation’s strategy and operating model, including any changes to priorities, products, services, assets or ways of working. Strategy review papers, business model change logs, executive papers, and planning documents showing agreed implications. Strategy / corporate planning
Scenario-based response Describe the actions or response the organisation has chosen because of the scenario work, showing how the analysis informed those decisions. Scenario analysis outputs, decision papers, action plans, and governance minutes linking the analysis to the chosen response. Climate risk / strategy
Transition plan resilience Explain how the transition plan supports resilience, including the specific ways planned changes help the organisation stay robust under climate-related pressures. Transition plan, implementation roadmap, resilience assessment, and governance papers showing the link between the plan and resilience. Transition planning / sustainability
Key uncertainty areas Identify the main areas where the climate assessment remains uncertain, and explain what is not yet clear in the analysis or assumptions. Assumptions log, model limitations note, sensitivity analysis, and risk register entries covering unresolved points. Climate risk / finance
Near-term adaptation capacity Describe the organisation’s ability to adapt in the short term, including the practical measures, resources and constraints that affect near-term response. Short-term adaptation plan, operational risk assessments, resource plans, and business continuity or resilience documents. Operations / risk
Mid-term adaptation capacity Describe the organisation’s ability to adapt over the medium term, including planned changes, enabling actions and any limits on delivery in that timeframe. Medium-term planning documents, capital or programme plans, adaptation roadmap, and approved milestones. Strategy / programme management
Long-term adaptation capacity Describe the organisation’s ability to adapt over the long term, including structural changes, strategic options and enduring constraints relevant to that horizon. Long-range strategy, scenario planning outputs, investment plans, and board papers covering long-horizon resilience. Strategy / climate risk
＋ إظهار العناصر الفرعية لـ E1-3 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first. Decide which parts of the business, value chain links, and time horizons are in scope for the climate-resilience assessment, so the final write-up clearly covers the periods and activities the datapoints ask about.
Define the criteria you will use to judge resilience. Agree in advance what counts as a meaningful climate risk, a relevant response, a material uncertainty, and a credible adaptation capability, so the team applies one consistent basis throughout.
Gather the underlying support. Pull together scenario work, internal planning papers, risk registers, transition planning material, and any other records that show how the assessment was formed and what it relied on.
Prepare the disclosure content in the required form. For the narrative parts, explain the assessment outcome, what it means for the business model and strategy, how the response was shaped by scenario work, how the transition plan supports resilience, where uncertainty remains, and how adaptation capacity looks in the short, medium, and long term.
Record any gaps, exclusions, or changes in approach. If a topic, period, assumption, or source was left out or treated differently from prior reporting, note that clearly and explain why, so readers can understand the limits of the information.
Check the draft against the official source before sign-off. Confirm that each required point is covered, the wording matches the underlying requirement in substance, and nothing important has been missed, overstated, or added beyond the source material.

اطلب البيانات

Request climate resilience evidence from Strategy / Risk

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

How has the business tested whether its current plan and operating model can cope with climate-related change over time, and what did that testing show?

Use your organisation’s own language first (for example, your planning cycles, risk review process, scenario work, adaptation planning, or business continuity terms), then map the outputs to the disclosure points. Keep the ask practical and evidence-led; do not use framework wording unless that is already how your teams talk internally.

طلب ضعيف

Please provide the ESRS E1-3 resilience disclosure evidence, including the results of the climate resilience analysis, implications for strategy and business model, scenario analysis response, transition plan contribution to resilience, uncertainties, and adaptation capacity over short, medium and long term.

لماذا يفشل: It uses framework language that many teams will not recognise, so the owner may not know which internal papers or outputs to pull. It also bundles several ideas without pointing to the business documents, review forums, or planning artefacts that actually hold the evidence.

طلب أفضل

Please send the latest internal materials that show how the business tested climate-related resilience, what those tests mean for the plan and operating model, any scenario-based response work, how the transition plan helps resilience, where the main uncertainties remain, and how adaptation looks across the short, medium and long term. Include the source deck, model, tracker, or minutes, plus the owner and date.

نموذج بريد إلكتروني رسمي
Subject: Request for climate resilience evidence for [reporting period]\n\nHi [name/team],\n\nWe are pulling together the evidence pack for our climate resilience disclosure and need your help with the materials your team holds. Please share the latest internal outputs that show:\n- what the business found when it tested how well the current plan and operating model hold up under climate-related change;\n- what that means for strategy and the way the business is run;\n- any response work that was shaped by scenario-based analysis;\n- how the transition plan, if relevant, supports resilience;\n- any areas where the team still sees material uncertainty; and\n- how the organisation’s ability to adapt looks over the short, medium and long term.\n\nPlease send the source documents and, if possible, a short summary in the attached response form. Use your team’s own terminology and systems, and we will map it into the reporting pack. If there are multiple versions, please include the latest approved one and note any key differences.\n\nPlease also include the period covered, the business area, the assumptions used, and the owner for follow-up questions.\n\nThank you,\n[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name/team] — could you share the latest climate resilience materials for [reporting period]? We need the outputs showing what the business found, what it means for strategy/operations, any scenario-based response work, the main uncertainties, and how adaptation looks over short / medium / long term. Please send the source file(s) plus the completed response form. Use your own team terms; we’ll map them later. Thanks, [preparer name]

أمثلة قطاعية

Manufacturing

السياق. A plant network is exposed to heat stress, water constraints, and supply interruptions.

الطلب المُكيَّف. Please share the latest plant and network resilience pack for [reporting period], including the outputs from any climate-related stress testing, the implications for production planning and capex, the scenario-based actions agreed, how the decarbonisation or transition plan supports site resilience, the main uncertainty points, and the short / medium / long-term adaptation view for each major site.

مثال على الرد. A pack with site-by-site summaries, a scenario workbook, a board slide on production continuity, and a tracker showing adaptation actions, owners, and timing.

Financial services

السياق. A lender or insurer is assessing whether climate impacts could affect operations, premises, and client-facing services.

الطلب المُكيَّف. Please provide the latest resilience assessment materials for [reporting period], including the outputs from climate-related testing, what they mean for the operating model and service delivery, any scenario-informed response actions, how the transition plan supports resilience where relevant, the key uncertainty areas, and the short / medium / long-term adaptation view for premises, technology, and critical suppliers.

مثال على الرد. A risk committee paper, a scenario analysis summary, a business continuity addendum, and an action log covering premises, technology, and supplier resilience.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Explain the basis used to assess climate resilience, including how the scenario work was applied, how the short-, medium- and long-term views were defined, and what was included when judging uncertainty and adaptation capacity.

ملاحظة سياقية

Set out what the results mean for the organisation’s strategy, operating model and ability to stay resilient under different climate conditions, including how the transition plan supports that position.

بيان التقلبات

If the results vary across periods or scenarios, describe the main drivers of the change, such as shifts in assumptions, different exposure levels, or changes in the organisation’s response capacity.

مُدخل في فهرس المحتوى

E1-3 Resilience in relation to climate change — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ E1-3 — 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
We based the coverage figure on the climate risks we had already flagged as material, and we checked that the same boundary was used when looking at the wider implications for the business model and strategy.An assurer may test whether the scope was set consistently, or whether the team left out relevant parts of the business or used a different boundary from the risk assessment.Boundary paper for the analysis; link to the material risk assessment; mapping showing which entities, sites or activities were included; review notes confirming the same scope was used across the disclosure.
We used the latest risk assessment available at the reporting date, and we refreshed the analysis where the earlier assessment had been updated.The assurer may probe whether the disclosure reflects the most recent assessment or relies on an out-of-date version.Version history of the risk assessment; dated working papers; sign-off pack showing the update was incorporated before publication; change log explaining what was refreshed.
We looked at the disclosed operations over the short, medium and long term, so the figure reflects how the business could adjust over different time horizons.The assurer may ask whether the time horizons were actually considered, or whether the analysis only covered one period and was then generalised.Scenario or resilience workpapers showing the three time horizons; internal guidance on horizon selection; management review notes; final draft showing the horizon references used in the published text.
We assessed how current and planned climate actions, including the transition programme and adaptation measures, feed into resilience, rather than treating them as separate workstreams.The assurer may challenge whether the actions were genuinely linked to resilience, or whether the disclosure simply listed initiatives without showing their effect.Action tracker; transition programme documents; adaptation plan; cross-reference table linking actions to risk reduction or resilience outcomes; evidence of internal challenge on the linkage.
We documented the main uncertainties in the assessment, including where the evidence was less certain or assumptions had a wider range.The assurer may test whether the uncertainty was clearly identified, or whether key judgement areas were left out.Assumption log; sensitivity analysis; uncertainty register; meeting minutes showing discussion of judgement areas; draft-to-final comparison showing the uncertainties were retained in the published version.
We kept evidence showing how the analysis was built from scenario outputs into the final narrative, and we checked the figures and wording before issue.The assurer may probe whether the published statement is supported by the underlying scenario work and whether basic review checks were performed before release.Scenario analysis outputs; reconciliation from model results to the disclosure text; internal review checklist; evidence of numerical and narrative checks; approval records from the final publication stage.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe team asks a policy lead or sustainability contact for inputs that sit with operations, risk, finance or strategy, so the evidence comes from the wrong part of the business.
Framework language onlyPeople ask for answers using disclosure labels instead of the organisation’s own terms, and the source team cannot map the request to the reports, models or plans they actually use.
No clear boundaryThe data pull is started without fixing which entities, sites, activities or time horizons are in scope, so different teams send numbers from different parts of the group.
＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the reporting perimeter for bought-in and sold businessesUse the same organisational boundary you apply for the rest of the climate narrative, explain any acquisition or disposal cut-off that changes the picture, and note where the resilience story is based on a different perimeter from the prior period.
Choose one way to handle country-by-country climate assumptionsWhere local operations face different weather, regulation or market conditions, group them using a clear common basis or split them where that better reflects the business, then explain the basis used and why it is the most faithful fit.
Decide how to treat sites, assets or activities that sit near the boundaryState whether marginal operations, joint arrangements, leased assets or other borderline items are included, excluded or treated separately, and explain the practical rule used so readers can see what sits inside the analysis.
＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Electricity generation and supply

We used climate scenario work to test how our assets, supply chain and customer service would hold up under hotter summers, more flooding and tighter policy settings, and the results show that our current plan remains workable but needs extra investment in network hardening and flexible generation. - Those findings changed our medium-term capital allocation, our site design standards and our fuel mix assumptions, and our transition plan now includes resilience actions that support the business case for those changes. - The main areas where judgement remains open are the pace of policy change, the cost and timing of grid upgrades, and the extent to which extreme weather could disrupt maintenance windows; we judge our ability to cope as strong over the next 12 months, moderate over the next 3–5 years, and dependent on further adaptation measures over the longer horizon.

This synthetic example shows how to explain the outcome of climate scenario work, the knock-on effects for strategy and operating model, the way the transition plan supports resilience, the main uncertainties left open, and a plain-language view of adaptation strength across short, medium and long horizons.

Illustrative (synthetic) example — Food processing and packaging

Our scenario review indicates that water stress, heatwaves and supply interruptions could affect raw material availability and plant throughput, so we have adjusted sourcing, storage and process cooling plans to keep the company viable under those conditions. - In response, we have reworked our product mix, supplier contracts and site investment programme, and the transition plan now helps fund measures that make those changes more robust. - The biggest unknowns are regional water regulation, crop yield volatility and the speed at which suppliers can adapt; we assess our current ability to respond as adequate in the short term, improving in the middle period, and still requiring further upgrades over the long term.

This synthetic example shows how to describe the practical outcome of scenario work, the implications for strategy and the business model, how the transition plan contributes to resilience, where uncertainty remains, and how adaptation capacity can be described over three time horizons without using the standard’s wording.

تقارير الشركات

كيف تُفصح الشركات عن E1-3 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Ferrovial SE
Construction and Engineering · Netherlands · 2024
افتح التقرير ←
Ferrovial SE’s 2024 Integrated Annual Report includes references to its resilience analysis and the impact of climate-related risks and opportunities on its business, strategy, and financial planning, notably on pages 83 and 291. The report mentions climate resilience and mitigation strategies and processes for identifying and assessing material climate-related impacts, risks, and opportunities (p.81, p.291). However, the disclosures are unclear and do not provide a definitive or detailed description of these processes or a clear transition plan, with several datapoints not found or only partially addressed.
Redeia Corporación, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
افتح التقرير ←
Redeia Corporación’s 2025 report provides some evidence related to its ability to adjust to climate-related challenges, as noted on page 43. The report includes references to a transition plan for climate change mitigation and outlines climate change actions and targets, such as a zero emissions goal for 2050 and interim targets for 2030, mentioned on pages 42, 47, 49, and 148-149. However, the report lacks clear, direct disclosures on specific narrative items related to business conduct, quality of supply, innovation, or the linkage between strategy and business model, with only unclear context found on page 18 and no quotable evidence elsewhere.
Pirelli & C. S.p.A.
Automobiles and Components · Italy · 2025
افتح التقرير ←
Pirelli & C. S.p.A.'s 2025 Annual Report includes evidence of analysis conducted using the Group’s Climate strategy and business model to strengthen resilience to climate change, as noted on page 152. The report also references identification of climate-related issues and greenhouse gas emissions management policies on page 118. However, several narrative items relevant to the disclosure are not found or lack quotable evidence elsewhere in the report.

قارن جنبًا إلى جنب ←

✓ 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 E1-3؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A manufacturer has run a climate stress test showing that repeated heatwaves could reduce output at one site and raise cooling costs, while a second site is less exposed. The draft report currently lists the test result but does not explain what it means for the group’s operating model.

سHow should the preparer turn that analysis into a clear narrative for the disclosure?
أظهر الإجابة النموذجية ←

A utility group has used several climate scenarios, but one of them gives very different results depending on assumptions about regulation, technology costs and customer behaviour. The team is unsure whether to mention that uncertainty because the figures are still being refined.

سWhat should the preparer do about the areas where the outcome is still highly uncertain?
أظهر الإجابة النموذجية ←

A food producer has a transition plan covering energy efficiency, electrification and supplier changes. Management believes the plan will also help the business cope with drought and supply disruption, but the draft only describes emissions reductions and omits any link to resilience.

سHow should the preparer handle the relationship between the transition plan and climate resilience?
أظهر الإجابة النموذجية ←

A property group has assessed resilience over the near, middle and longer horizons. The short-term view suggests manageable flood risk, but the longer-term view points to possible asset impairment and relocation costs; the team is tempted to summarise everything in one sentence to save space.

سHow should the preparer present the organisation’s ability to adapt across different time horizons?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

E1-3

ضمن ESRS E1: Climate Change

افتح المصدر الرسمي ←

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 → بطاقةIdentification of climate-related risks and scenario analysis → 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 ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I use the E1-3 page to draft a climate resilience disclosure from scratch?+
What data do I need to collect for ESRS E1-3 climate resilience analysis?+
How should I set the scope and methodology for the E1-3 disclosure?+
Who should own the E1-3 climate resilience disclosure in practice?+
What should go into the evidence pack for E1-3 assurance readiness?+
What are the common mistakes to avoid when preparing an E1-3 disclosure?+
How do I use the Prep & Assurance workbook for E1-3?+
What can I take from the synthetic illustrative example for E1-3?+
How do I turn E1-3 data into a draft disclosure text?+
Where can I find real company examples of climate resilience reporting for E1-3?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

E1-3 climate resilience disclosure checklist for sustainability managersWhat evidence do I need for ESRS E1-3 climate resilience analysis?How to assign ownership for E1-3 climate resilience data collectionE1-3 scenario-based response and transition plan resilience data pointsHow to use the E1-3 Prep & Assurance workbook downloadE1-3 common reporting gaps and mistakes to avoidHow to write a draft climate resilience disclosure for E1-3What should an assurance reviewer check in an E1-3 evidence pack?E1-3 narrative starters and content-index line examplesWhere to find company report examples for E1-3 climate resilienceHow to document key uncertainty areas for E1-3E1-3 near-term mid-term long-term adaptation capacity data

تعمّق أكثر · E1-3

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كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
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