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ESRS E1: Climate Change·Disclosure Requirement E1-11
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
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.
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Standard
ESRS E1: Climate Change
Disclosure Requirement E1-11 · 2026-5010-final
Zuletzt geprüft
—
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
This disclosure asks an organisation to explain how climate-related risks and opportunities could affect its finances over time. In practice, that means describing the expected impacts on revenue, costs, assets, liabilities, cash flows or access to finance where those effects are material, and showing how the organisation has identified and assessed them. The focus is not just on whether climate matters in principle, but on the likely financial consequences that are reasonably anticipated from material physical risks, transition risks and relevant climate-related opportunities.
The practical emphasis is on coverage across the parts of the business that matter most to the assessment, rather than only highlighting a few flagship sites or isolated examples. An organisation should consider the areas, assets, operations and time horizons that drive the financial effect, and explain the basis for any estimates, assumptions and uncertainties used. The aim is to give users a clear view of where climate could change the organisation’s financial position or performance, and how broad that assessment is across the group or value chain where relevant.
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 |
|---|---|---|---|
| Assets exposed to physical climate risk | The carrying value of assets that sit in locations where physical climate hazards are judged material for the reporting period. | Asset register, location mapping, climate risk assessment, finance close pack. | Finance with Risk and Asset Management |
| Revenue exposed to physical climate risk | The net revenue linked to operations or customers associated with locations where physical climate hazards are judged material for the period. | Management accounts, segment or site revenue analysis, climate risk mapping. | Finance with Commercial/Operations |
| Physical risk action coverage | The number or proportion of relevant assets, sites or activities covered by actions intended to reduce physical climate risk. | Adaptation plan, project tracker, asset/site list, risk treatment register. | Risk with Operations and Asset Management |
| Locations of exposed assets | A plain-language list of where the assets judged materially exposed to physical climate risk are located. | Asset register, property schedule, site portfolio map, risk assessment output. | Asset Management with Risk |
| Assets exposed to transition risk | The carrying value of assets that are materially exposed to climate transition risk for the reporting period. | Asset register, transition risk assessment, impairment or strategy review, finance close pack. | Finance with Risk and Strategy |
| Revenue exposed to transition risk | The net revenue linked to products, services or activities materially exposed to climate transition risk during the period. | Management accounts, product or activity revenue split, transition risk assessment. | Finance with Commercial/Strategy |
| Transition action coverage | The number or proportion of relevant assets, activities or revenue streams covered by actions intended to reduce transition risk. | Transition plan, project tracker, portfolio or product list, risk treatment register. | Risk with Strategy and Operations |
| Collateral energy classes | A breakdown of real estate collateral by energy efficiency class, using the organisation's chosen class labels and the relevant property population. | Valuation files, loan security schedule, EPC or equivalent property records, collateral register. | Credit Risk with Real Estate/Valuations |
| Potential climate liabilities | The estimated monetary amount of possible liabilities linked to climate transition matters that the organisation has identified. | Legal review, provisions or contingent liability papers, scenario analysis, risk register. | Finance with Legal and Risk |
| Financial effects method | A clear description of how the financial effects were estimated, including the approach, data sources, calculation steps and any modelling used. | Methodology paper, working papers, model documentation, finance review notes. | Finance with Risk/Strategy |
| Key assumptions and limits | The main assumptions, simplifications and known limits that affect the financial effect estimates. | Assumptions log, model governance papers, sensitivity analysis, review sign-off. | Finance with Risk and Model Owners |
| Climate opportunity assets | The carrying value of assets that are directly linked to climate-related opportunities identified by the organisation. | Asset register, opportunity assessment, investment case files, finance close pack. | Finance with Strategy and Asset Management |
| Climate opportunity revenue | The revenue generated from products, services or activities that are directly linked to climate-related opportunities. | Management accounts, product or service revenue analysis, opportunity assessment. | Finance with Commercial/Strategy |
＋ Teilelemente von E1-11 anzeigen (LRA-Arbeitscheckliste)
Identify the assets that could be materially affected by physical climate hazards.
State where those physically exposed assets are located.
Show the share of net revenue exposed to material physical climate risk.
Explain how much of the physical-risk response plan is covered by the actions you describe.
Identify the assets that could be materially affected by climate transition risk.
Show the share of net revenue exposed to material transition risk.
Disclose any possible liabilities linked to the climate transition.
Break out real-estate collateral by energy-efficiency band.
Explain how much of the transition-risk response plan is covered by the actions you describe.
Set out the key assumptions and limits used in the analysis.
Describe the method used to estimate the financial effects.
Identify the assets that are linked to climate-related opportunities.
Show the revenue linked to climate-related opportunities.
So bereiten Sie es vor
Set the reporting boundary first. Decide which assets, income streams and real-estate collateral fall into the climate-risk and climate-opportunity population for this disclosure, and separate the physical-risk, transition-risk and opportunity views so each figure is built from the right slice of the business.
Define the counting rules before you calculate anything. Agree how you will identify material exposure, how you will treat mitigation coverage, and how you will classify property collateral by energy-efficiency band, so the same logic is used across all datapoints.
Gather the source records and supporting evidence. Pull together asset registers, revenue extracts, location data, collateral schedules, risk assessments, action trackers and any papers that support the figures or the narrative fields, including the method note and the list of key assumptions and limits.
Build the numbers and the written explanations from the evidence. Populate the currency amounts for exposed assets, exposed revenue, possible climate-related liabilities, and climate-opportunity assets and revenue, then draft the text fields for locations, methodology, assumptions and limitations in a way that matches the underlying records.
Record any exclusions, changes in approach or judgement calls. If a data set is incomplete, a classification has changed, or a scope decision affects comparability, note it clearly so the reader can see what was left out, what moved, and why the current period differs from prior reporting.
Check the draft against the official source before sign-off. Reconcile every amount, text entry and classification back to the relevant requirement, confirm the units and labels are correct, and make sure the final submission reflects the source wording in substance without copying it.
Daten anfordern
Request the climate risk and opportunity financials from Finance
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
What amounts, locations, methods and assumptions do we need to support the expected financial impact of climate-related physical risks, transition risks and climate opportunities in our reporting period?
Use your own finance and risk terms first, then map them to the reporting categories. Ask for the figures and supporting notes in the way your team already tracks exposures, sites, revenue lines, assets and scenario work; do not start from the framework labels unless that is how your organisation already works.
Schwache Anfrage
Please provide the ESRS E1:E1-11 data for material physical and transition risks and climate opportunities, including all financial effects, methodology, assumptions and location information.
Warum sie scheitert: It uses framework language first, which makes it harder for the owner to recognise the data in their own records. It also bundles several different asks without saying which internal files, categories or basis should be used, so the response is likely to be incomplete or inconsistent.
Bessere Anfrage
Please send the latest finance pack for climate-related exposures and opportunities for [period]. I need the amounts for assets, revenue and any liabilities your team tracks, plus the site or portfolio location, the source file, the currency basis, the method used, and any assumptions or gaps. Please use your team’s own labels first, then we can map them to the reporting categories.
Vorlage für eine formelle E-Mail
Subject: Request for climate risk and opportunity financial data for [reporting period]\n\nHi [name],\n\nI am pulling together the climate-related financial evidence for [reporting period]. Could you please share the latest figures and supporting notes for the items your team tracks that relate to: \n- assets and revenue exposed to weather or other physical impacts;\n- assets, revenue and any liabilities exposed to policy, market or technology change;\n- any assets or revenue linked to climate-related growth or efficiency opportunities; and\n- the method, assumptions and limitations used to estimate those amounts.\n\nPlease include the source file or system, the reporting boundary, the currency basis, the location detail, and any comments on coverage or gaps. If you already have a summary table, that would be ideal.\n\nPlease adapt this to your organisation’s own terminology and check the official source before sign-off.\n\nMany thanks,\n[Your name]
Kurzfassung für Teams / Slack
Hi [name] — could you send over the latest climate risk/opportunity financial pack for [period]? I need the amounts, locations, method, assumptions and any coverage notes for the assets, revenue and liabilities your team tracks. Please include the source file/system and boundary. Adapt this to your team’s own terms and check the official source before sign-off. Thanks.
Branchenbeispiele
Manufacturing
Kontext. A group with factories, warehouses and product lines exposed to flood, heat and energy-price change.
Angepasste Anfrage. Please share the latest plant and product-line pack for [period]. I need the values for sites and revenue lines affected by flood, heat, supply disruption, energy policy change and any efficiency or low-carbon product opportunities, plus the method, assumptions, site list and source workbook.
Beispielantwort. Prepared table with factory names, country, exposed asset values, exposed revenue by product line, opportunity revenue from efficient products, method note, assumptions, and a separate note on which sites are covered by adaptation or upgrade plans.
Real estate / property investment
Kontext. A portfolio team tracking buildings, rental income, retrofit plans and any energy-efficiency-linked collateral information.
Angepasste Anfrage. Please send the latest portfolio pack for [period]. I need the building values, rental income, any transition-related liabilities, the energy-efficiency class of collateral where relevant, and the assumptions used to estimate the figures, with the source schedule and portfolio boundary.
Beispielantwort. Table listing property ID, region, carrying value, rental income, transition exposure, collateral efficiency class, retrofit coverage, methodology, and notes on valuation basis and exclusions.
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
Explain how the amounts were identified, measured and grouped, including the basis used for the financial effects, the main assumptions applied, and the key limits or uncertainties that affect the figures.
Kontexthinweis
Set out what the numbers mean for the business by linking the exposed assets, revenue and collateral to the organisation’s climate-related risk and opportunity profile, and by clarifying whether the figures are absolute amounts, shares, or both.
Erläuterung zu Schwankungen
If the figures moved materially, describe the main drivers in plain terms, such as changes in asset coverage, site mix, revenue mix, mitigation progress, valuation updates, or revised assumptions used in the calculation.
Eintrag im Inhaltsindex
E1-11 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| We used the same calculation rules and presentation approach across the amounts and percentages in the coverage figure, so the figures are comparable and not built on mixed methods. | The assurer will test whether different parts of the table were prepared on different bases, whether percentages were derived consistently, and whether any presentation choice could mislead users about comparability. | Working papers showing the calculation method, mapping of source data to reported figures, spreadsheet formulas, review notes on presentation choices, and sign-off confirming one consistent basis was applied throughout. |
| We split the loan-security balance by energy performance band using the information we could obtain, and where a band could not be populated from source records we prepared an internal estimate for the missing total. | The assurer will probe whether the split is complete, whether the estimate for missing information is supportable, and whether the reported total could be overstated or understated because of gaps in the underlying records. | Collateral register, energy-rating source files, reconciliation of the split to the total balance, methodology for any internal estimate, assumptions log, and evidence of management review over missing-data treatment. |
| We set out how we quantified the expected financial impact from the identified climate exposures, including which parts of the business were in scope and how our risk assessment process fed into the numbers. | The assurer will check whether the quantification method is clear, whether the scope matches the stated exposure set, and whether the risk process actually drove the estimate rather than being added after the fact. | Methodology paper, risk assessment outputs, scope memo, model inputs and outputs, links between risk registers and the reported amounts, and approval evidence from the preparers and reviewers. |
| We documented the key judgements behind the estimate, including the main assumptions, input settings and known constraints that could move the result. | The assurer will look for hidden assumptions, unsupported parameter choices, and limitations that were not disclosed or were not considered in the estimate. | Assumptions register, parameter sheets, sensitivity or scenario analysis, limitation notes, version history, and evidence that the key judgements were reviewed and challenged before publication. |
| We included grouped site locations for assets exposed to significant physical hazards so the reported picture reflects where the exposure sits without exposing unnecessary detail. | The assurer will test whether the location grouping is sufficiently specific to support the reported exposure, whether any sites were omitted, and whether the aggregation masks material concentrations of risk. | Asset location schedule, mapping or geospatial support, aggregation logic, completeness checks against the asset base, and review evidence showing the grouped locations were validated before release. |
| Where the financial statements already mention a possible climate-related liability, we linked the disclosure back to the relevant note or line item so users can trace it easily. | The assurer will check whether the cross-reference is accurate, whether the referenced financial statement item really relates to the same matter, and whether the linkage is clear enough for users to follow. | Financial statement cross-reference table, draft and final note references, tie-out to the relevant accounting disclosure, and review sign-off confirming the linkage is correct. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Figures are stated without the supporting narrative, or narrative without figures.
Scope is inconsistent between the text and the numbers.
The reporting boundary is left undefined.
Material changes since the previous period are not disclosed.
Estimates and measured values are not distinguished.
Source records for the figures are not identified.
Häufige Lücken
Fehler, die Sie bei der Datenerhebung vermeiden sollten
Wrong owner, wrong languageThe request goes to a finance or risk contact using framework terms instead of the team that actually holds the figures, so the reply comes back in the wrong business language and cannot be mapped cleanly.
Boundary left undefinedPeople start collecting numbers before agreeing which entities, sites, contracts, or portfolios sit inside the scope, so different teams report different populations.
Period basis not fixedOne team pulls a year-end balance while another uses an average or a different cut-off date, so the figures cannot be compared on the same timing basis.
Mixed counting basisAmounts from gross, net, and partially adjusted views are blended together, which makes the final dataset internally inconsistent.
Source labels stripped outThe original file names, account codes, site IDs, or system tags are lost during consolidation, so the team cannot trace each figure back to its source.
Separate populations mergedPhysical-risk items, transition-risk items, and opportunity items are rolled into one extract even though they need to stay distinct for later reporting.
Evidence details not capturedThe team saves the number but not the supporting note, extract date, version, or owner, so the figure cannot be checked later.
No review trailDraft values move through email and spreadsheets without a clear sign-off record, so nobody can show who checked the data or when it was approved.
Wo häufig eine Ermessensentscheidung nötig ist
Group perimeter after a deal closes or a business is soldUse the same cut-off date and group boundary as the rest of the report, then explain any bought-in or sold-out operations that change the asset, turnover or opportunity figures.
Different country labels for the same risk or asset classMap local descriptions into one internal grouping rule, and disclose the mapping where a site, loan book or revenue stream is named differently across jurisdictions.
Borderline items that sit partly inside and partly outside the risk setSet a clear inclusion rule for mixed-use sites, shared facilities or partially exposed portfolios, and state how you treated the edge cases so the totals can be followed.
Choosing the measurement date for forward-looking amountsAnchor the numbers to one reporting date or period basis, explain if you used year-end, average-period or another cut-off, and keep the basis consistent across all related figures.
Modelled estimates versus directly observed amountsIf a figure comes from a model, proxy or scenario rather than a direct record, say so, describe the main assumptions and limits, and separate it from any measured amount where that helps users understand it.
Rounding and small differences across linked tablesApply one rounding rule across the disclosure set, and explain any minor mismatches between subtotals and totals so readers can see they are caused by rounding rather than missing data.
Protecting sensitive site or customer information when listing locationsGroup or generalise location details where naming a site too precisely would expose confidential information, and explain the level of aggregation used and why it still gives a useful picture.
Coverage percentages where the denominator is not straightforwardDefine the population behind each coverage figure, including any excluded assets, revenues or mitigation actions, and disclose the basis used so readers can judge how complete the coverage is.
Real-estate security where energy grades are missing or mixedState the rule used for properties without a clear energy class or with mixed certificates, and explain whether they were left out, grouped separately or assigned by a documented proxy.
Opportunity figures that overlap with risk figuresAvoid double counting by setting one rule for whether an asset or revenue line sits in the risk bucket, the opportunity bucket, or both, and explain that rule in the narrative.
Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
Illustrative (synthetic) example — manufacturing
We have mapped the parts of our operations and sales that sit in areas exposed to climate hazards, and we estimate that 18% of our property, plant and equipment and 12% of annual net sales are linked to those locations; 72% of the identified physical-risk sites already have adaptation measures in place. For slower-burn climate change risks, 27% of our assets and 19% of net sales are exposed, 61% of those sites are covered by response actions, and 14% of the mortgaged property we hold as security sits in lower-efficiency energy bands. We also estimate possible climate-related transition charges of 6 monetary units, using scenario-based cash-flow effects, asset write-downs and cost assumptions; the main limits are that the figures rely on current site data, modelled hazard paths and management estimates. On the upside, 9% of our asset base and 7% of revenue are tied to climate-related opportunities, mainly from efficiency upgrades and lower-carbon product lines.
This is a synthetic, practitioner-style example showing how a company might describe exposure, coverage of response actions, collateral quality, possible transition costs, the method used to estimate effects, key caveats, and the share of assets and revenue linked to climate opportunities.
Illustrative (synthetic) example — retail and logistics
We have reviewed our warehouse network, stores and related sales to identify where climate hazards could affect value: 11% of our assets and 8% of net revenue are in locations with material flood or heat exposure, and 55% of those sites are already covered by mitigation plans. Looking at the shift to a lower-carbon economy, 22% of assets and 16% of net revenue are exposed, 68% of those sites have transition-response actions in place, and 9% of the property we hold as loan security falls into weaker energy-performance bands. Based on scenario analysis, we estimate potential transition-related liabilities of 4 monetary units; the estimate uses site-level data, internal capex plans and management judgement, and it is constrained by incomplete supplier information and uncertainty over future policy timing. We also identify 13% of assets and 10% of revenue as connected to climate opportunities, mainly through electrified transport, energy-saving retrofits and low-emission service offerings.
This is a second synthetic example for a different sector, showing the same disclosure points with different figures and a different business profile.
Unternehmensberichte
Wie Unternehmen E1-11 in der Praxis berichten
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
Snam S.p.A.
Gas Utilities · Italy · 2025
Snam S.p.A.'s 2025 Annual Report provides a covered datapoint on the monetary value of net revenue from business activities at material physical risk, reported as 6 million euros on page 319. The report also references anticipated financial effects from material physical and transition risks in the context of risk management models on page 478, though these disclosures are unclear in terms of specific monetary values. Notably, there is no clear disclosure of percentage values or detailed narrative explanations related to these financial effects elsewhere in the report.
Acciona, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
Acciona’s 2025 Sustainability Report includes some contextual references to the financial effects of environmental impacts, such as those related to climate change and greenhouse gas emissions (p.406), and mentions risk and opportunity management processes concerning pollution and water-related impacts (p.440). The report also refers to anticipated financial effects from biodiversity and resource use risks (p.32) and discusses risk management in relation to physical risks evaluated for 2030 (p.169). However, there is no clear or explicit disclosure of monetary or percentage values quantifying these financial effects, nor detailed narrative explanations specifically addressing this disclosure.
Covivio
Real Estate · France · 2025
Covivio’s 2025 Sustainability Report provides some contextual information on financial risks related to sustainability, noting a limited financial risk overall but highlighting an increase in waste management costs and associated risks (p.102). The report also references the materiality of building obsolescence risks and climate-related physical risk studies conducted in 2025 (pp.36, 56). However, the report does not clearly disclose specific monetary or percentage values, nor does it provide detailed narrative explanations directly addressing these datapoints.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
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Ausprobieren
Wie bereite ich E1-11 vor?
Welche Daten muss ich erheben?
Wo finde ich ein Beispiel aus einem echten Bericht?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
Prüfen Sie Ihr Verständnis
Szenarien zum Durcharbeiten
A manufacturer has two sites in a flood-prone area. The finance team has estimated that one plant and part of the related sales base could be affected if severe weather becomes more frequent, and operations have already started some protective work.
FShould the preparer include the affected asset value, the related turnover, the share of the protective actions already in place, and the site location in the climate note?
Musterantwort anzeigen →Antwort ausblenden ↑
Yes. If the team has identified a material weather-related exposure, the note should cover the value of the exposed assets, the related revenue, how much of the planned protection is already covered by action, and where those assets are located. The figures should be based on the same risk view so the reader can see what is exposed and how far the response has progressed.
Warum das wichtig ist · When a physical hazard is material, the disclosure should connect the exposed balance-sheet items, the related sales, the response coverage, and the location.
A group owns a warehouse portfolio and a vehicle fleet. Management has concluded that some assets may lose value because of policy changes and market shifts linked to the move to a lower-carbon economy, while a separate set of assets is expected to benefit from demand for low-emission services.
FHow should the preparer separate the downside exposure from the upside opportunity, and what extra items need to be described for the downside side?
Musterantwort anzeigen →Antwort ausblenden ↑
The preparer should report the assets and revenue exposed to the downside risk separately from the assets and revenue linked to the opportunity. For the downside side, the note also needs the share of mitigation already in place, any real-estate security held against loans broken down by energy-efficiency band if that is relevant, and any possible climate-related liabilities that could arise. The opportunity side is reported as the value of assets and revenue connected with that upside, without mixing it into the risk figures.
Warum das wichtig ist · Keep downside exposure, downside response, and upside opportunity distinct so the reader can follow each effect on its own.
A preparer has modelled future cash impacts from heat stress and carbon-pricing changes using internal scenarios, but the estimates rely on broad assumptions about timing, customer behaviour, and asset lives. The team is unsure how much detail to give about the method and its weaknesses.
FWhat should be explained so users can judge the numbers properly?
Musterantwort anzeigen →Antwort ausblenden ↑
The note should explain the approach used to estimate the financial effects and spell out the main assumptions and limits that shape the result. That means being clear about the basis of the calculation, the key judgement calls, and where the estimate is less certain or more sensitive to change. The aim is to let a reader understand how the numbers were built and how much confidence to place in them.
Warum das wichtig ist · A useful estimate is not just a number; it also needs the method and the main caveats behind it.
A retailer has identified a new line of products and services that should benefit from climate-related demand, and the finance team has quantified the assets and sales linked to that opportunity. The team is tempted to present the upside only, because the downside exposures are still being refined.
FCan the preparer disclose the opportunity amounts now and leave the risk side for later?
Musterantwort anzeigen →Antwort ausblenden ↑
No. The opportunity figures can be disclosed, but they should not be used as a substitute for the risk side where material physical or transition exposures have already been identified. The preparer should make sure the note presents the relevant downside and upside effects in a way that reflects the current state of assessment, rather than waiting for a perfect model.
Warum das wichtig ist · Do not let a positive climate story crowd out material downside exposures that are already known.
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
E1-11
innerhalb von ESRS E1: Climate Change
Verwandtes & Entdecken
Transition plan for climate change mitigation → KarteInternal carbon pricing → 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 →
FAQ
Fragen, die diese Seite beantwortet
How do I use the E1-11 page to prepare the disclosure from scratch?+−
Start with the plain-language explainer, then work through the step-by-step ‘how to prepare’ section and the datapoints list. The page is designed to help you move from scoping and data collection to a draft output, rather than to act as an official source.
What data do I need to collect for E1-11 physical climate risk and transition risk?+−
The page lists the datapoints to prepare, including assets and revenue exposed to physical and transition climate risk, the related action coverage, and the locations of exposed assets. It also points to collateral energy classes, potential climate liabilities, financial effects method, key assumptions and limits, and climate opportunity assets and revenue.
How should I scope the E1-11 data so the numbers are internally consistent?+−
Use the page’s datapoint list and the synthetic illustrative example disclosures to check that each subset sits within the relevant total and that your scope is clear. The page also flags common reporting gaps and mistakes, which is useful for spotting inconsistent boundaries or incomplete coverage.
Who should own the E1-11 inputs in practice, and how do I assign responsibilities?+−
The page is set up for use by a sustainability or ESG manager, HR or data owner, and assurance reviewer, so ownership should sit with the people closest to the underlying data and controls. Use the step-by-step preparation section and the evidence pack to decide who gathers, checks, and signs off each input.
What should go into the E1-11 evidence pack for assurance readiness?+−
The page includes an evidence pack with five items specifically for assurance readiness. Use it alongside the six assurance claims to verify so you can show the claim, the risk it addresses, and the supporting evidence in a way an assurance reviewer can follow.
What are the six assurance claims I need to verify for E1-11?+−
The page says there are six assurance claims to verify, each framed around claim, risk, and evidence. Use them as a checklist to test whether the disclosure is supported, complete, and ready for review before you draft the final wording.
What are the most common mistakes on E1-11 disclosures, and how do I avoid them?+−
The page lists common reporting gaps and mistakes, so it is meant to help you spot issues before you finalise the disclosure. A practical way to use it is to compare your draft against the datapoints, evidence pack, and illustrative example to catch missing scope, weak support, or unclear methodology.
How do I turn the E1-11 data into a draft disclosure?+−
Use the draft-output section, which includes visualisation ideas, narrative starters, and a content-index line. That gives you a practical route from raw data and evidence to a first draft that can then be checked against the page’s assurance and gap guidance.
How do I use the E1-11 workbook download to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance steps. Use it together with the printable Library Card PDF if you want a quick reference while collecting data or reviewing the draft.
Where can I find an example of what an E1-11 disclosure might look like?+−
The page includes synthetic illustrative example disclosures, including a quantitative data table. These are there to show how the disclosure can be structured in practice, not to provide a template you should copy without adapting to your own data and scope.
Can I use the ‘From company reports’ table to see how real organisations disclose E1-11 topics?+−
Yes. The page includes a ‘From company reports’ table that links to real published reports at the pages where the topic is disclosed, which can help you see how the subject is handled in practice.
Weitere Fragen, bei denen diese Seite hilft
E1-11 climate change disclosure checklist for physical risk, transition risk and climate opportunitiesWhat evidence do I need for E1-11 assets exposed to physical climate risk?How do I document locations of exposed assets for E1-11?How do I show physical risk action coverage in an E1-11 draft?How do I calculate revenue exposed to transition risk for E1-11?What should I include in key assumptions and limits for E1-11?How do I evidence potential climate liabilities in E1-11?How do I use the E1-11 narrative starters and content-index line?What are the common E1-11 reporting gaps to check before assurance?How do I use the synthetic example table to sanity-check my E1-11 numbers?What is in the E1-11 Prep & Assurance workbook download?Where does the E1-11 page link to real company report examples?
Tiefer einsteigen · E1-11
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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.
Wie diese Bibliothek entsteht
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272 von Praktikern erstellte Disclosure-Karten
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Kostenlos · LRA Community
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