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
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ESRS E1: Climate Change·Disclosure Requirement E1-2
Identification of climate-related risks and scenario analysis
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 E1-2 · 2026-5010-final
Zuletzt geprüft
2026-07-24
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
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.
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 |
|---|---|---|---|
| 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 |
＋ Teilelemente von E1-2 anzeigen (LRA-Arbeitscheckliste)
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.
So bereiten Sie es vor
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.
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 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.
Bessere Anfrage
Provide the climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
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
Test likelihood, magnitude and duration and document how physical locations, assets and business dependencies were considered.
Kontexthinweis
A location or activity cannot be excluded merely because it was absent from the assessment; explain the applicable boundary or ESRS relief.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für E1-2 — 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 |
|---|---|---|
| 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. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
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.
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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
E1-2
innerhalb von ESRS E1: Climate Change
Verwandtes & Entdecken
Transition plan for climate change mitigation → KarteInternal carbon pricing → KarteAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → 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 · E1-2
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Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
/de/knowledge-hub/disclosure-cards/esrs-e1-2/
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