Zum Kern der Offenlegung springen
RK
Geprüft von
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
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Kostenlos · Community-Mitglieder
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ESRS E1: Climate Change·Disclosure Requirement E1-1
Transition plan for climate change mitigation
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-07-24
Geprüft von
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
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Standard
ESRS E1: Climate Change
Disclosure Requirement E1-1 · 2026-5010-final
Zuletzt geprüft
2026-07-24
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
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.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| 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 |
＋ Teilelemente von E1-1 anzeigen (LRA-Arbeitscheckliste)
Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050.
Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies.
Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6.
Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required.
Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement.
Provide the required Taxonomy-related and fossil-fuel activity information.
Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements.
Report progress in implementing the transition plan.
If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted.
So bereiten Sie es vor
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.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
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.
Bessere Anfrage
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.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.
Kontexthinweis
A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für E1-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| 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. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
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.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.
Ausprobieren
Wie bereite ich E1-1 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
Verweise auf das Rahmenwerk
Einschlägige ESRS-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
ESRS
E1-1
innerhalb von ESRS E1: Climate Change
Verwandtes & Entdecken
Internal carbon pricing → KarteAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → KarteIdentification of climate-related risks and scenario analysis → KarteResilience in relation to climate change → KartePolicies related to climate change mitigation and adaptation → Karte
Alle Offenlegungen durchsuchen →
Mehr in ESRS E1 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · E1-1
Lernen Sie, diese Offenlegung durchgängig zu erstellen
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Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
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