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ESRS E1: Climate Change·Disclosure Requirement E1-8
Gross scope 1, 2, 3 GHG emissions
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
Prüfung ausstehend
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In Prüfung
Redaktionelle Prüfung läuft
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Nutzen Sie sie zusammen mit der offiziellen European Commission-Quelle, solange die Prüfung läuft.
Standard
ESRS E1: Climate Change
Disclosure Requirement E1-8 · 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 report its gross greenhouse gas emissions across the full reporting boundary, split into Scope 1, Scope 2 and Scope 3. In practice, the emphasis is on showing the total emissions picture before any offsets or removals are considered, so readers can understand the organisation’s direct emissions, purchased energy emissions and wider value-chain emissions in a consistent way.
The practical focus is breadth and completeness rather than a few selected sites or activities. An organisation should think about whether its reporting covers all relevant operations and entities in the boundary, and whether the Scope 3 picture captures the material upstream and downstream sources that drive its footprint. The aim is to give a clear, comparable view of the organisation’s overall emissions profile, not just its best-performing or most visible locations.
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 |
|---|---|---|---|
| Inventory boundary | The organisational and operational limits used to decide which emissions sources sit inside the inventory, including any exclusions or partial coverage. | Boundary memo, consolidation policy, entity list, operational control or equity share assessment, and inventory workbook mapping. | Sustainability / Environmental reporting |
| Reporting period | The exact start and end dates for the emissions data set being reported, and whether the figures are for a full year or another defined period. | Reporting calendar, close timetable, source-system extract dates, and the period stated in the emissions file. | Sustainability reporting / Finance control |
| Direct emissions by source | A source-by-source split of direct emissions, showing each emission source type and its corresponding amount. | Fuel logs, process records, refrigerant registers, fleet data, and the emissions calculation workbook with source mapping. | Environmental reporting / Operations |
| EU ETS share | The portion of direct emissions that falls within the EU emissions trading scheme coverage, expressed as a share of total direct emissions. | EU ETS installation list, permit or registry records, allocation schedule, and the calculation showing the covered subset against the total. | Environmental compliance / Sustainability reporting |
| Direct emissions total | The total direct greenhouse gas emissions for the reporting period, before any offsets or removals, in tonnes of CO2 equivalent. | Consolidated emissions workbook, source activity data, emission factors, and review sign-off from the reporting owner. | Environmental reporting / Finance control |
| Electricity contract basis | The contractual arrangements used to determine the indirect electricity emissions figure, including the instruments relied on and how they were applied. | Power purchase agreements, supplier contracts, certificates, residual mix evidence, and the market-based calculation file. | Energy procurement / Sustainability reporting |
| Grid-based electricity emissions | The indirect emissions from purchased electricity calculated using the relevant grid-average approach for the reporting period. | Metered electricity consumption, grid emission factor source, calculation workbook, and period-end utility statements. | Sustainability reporting / Energy management |
| Contract-adjusted electricity emissions | The indirect emissions from purchased electricity after applying the chosen contractual approach for the reporting period. | Metered consumption, contractual instrument schedule, residual mix or supplier factor evidence, and the market-based calculation workbook. | Energy procurement / Sustainability reporting |
| Indirect emissions by category | A category-by-category split of indirect emissions, with each included category and its amount shown separately. | Scope 3 category workbook, activity data by category, emission factors, and the consolidation file used to build the total. | Sustainability reporting / Supply chain reporting |
| Included indirect categories | Which indirect emissions categories are included in the reporting set, and which are not, for the period reported. | Scope 3 boundary note, category inclusion matrix, materiality assessment, and reporting checklist. | Sustainability reporting / ESG governance |
| Indirect emissions method | The calculation approach used for indirect emissions, including the main data sources, estimation steps, and any assumptions applied. | Methodology note, calculation model, emission factor library, supplier data hierarchy, and review approvals. | Sustainability reporting / Technical accounting |
| Indirect emissions total | The total indirect greenhouse gas emissions for the reporting period, before any offsets or removals, in tonnes of CO2 equivalent. | Consolidated Scope 3 workbook, category totals, source activity data, and final review sign-off. | Sustainability reporting / Finance control |
＋ Teilelemente von E1-8 anzeigen (LRA-Arbeitscheckliste)
State the dates your greenhouse gas inventory covers.
Set out the organisational and operational limits used for Scope 1, Scope 2 and Scope 3.
Show what proportion of Scope 1 falls under EU ETS or a similar trading system.
Break down gross Scope 1 emissions by source type.
List the contractual evidence used to calculate market-based Scope 2, such as power purchase agreements or energy attribute certificates.
Say which Scope 3 categories you included, and which you left out if any.
Break down gross Scope 3 emissions by each material category.
Explain the method, data inputs, assumptions and estimation approach used for Scope 3.
Report gross Scope 1 greenhouse gas emissions.
Report gross Scope 2 greenhouse gas emissions using the location-based approach.
Report gross Scope 2 greenhouse gas emissions using the market-based approach.
Report gross Scope 3 greenhouse gas emissions.
So bereiten Sie es vor
Set the reporting perimeter first. Confirm which entities, operations and activities are included in the greenhouse gas inventory, and make that boundary clear before you start compiling figures.
Fix the reporting window next. Use one consistent period for the emissions data and keep that period aligned across all parts of the disclosure.
Gather the source evidence for each emissions stream. For direct emissions, separate the totals by source and keep the support for the overall amount, the share linked to EU ETS where relevant, and the basis used to calculate it. For purchased energy, retain the contractual-instrument information and the support for both the location-based and market-based totals. For value-chain emissions, collect the category-level breakdown, the list of categories you have included, and the method used to estimate them.
Assemble the reported numbers and narrative in a single working file. Check that each required figure is present, units are shown where needed, and the text explains the approach used for Scope 2 and Scope 3 in a way that matches the evidence on file.
Record any exclusions, changes or judgement calls. If parts of the inventory were left out, or if the boundary, methods or category coverage changed from the prior period, note what changed and why so the final disclosure can be traced back to the working papers.
Review the draft against the official source before sign-off. Confirm that the boundary, period, breakdowns, methods and totals all match the underlying evidence and that nothing required by the disclosure has been missed or described inconsistently.
Daten anfordern
Request the emissions data pack from the operational carbon owner
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
What are our gross greenhouse gas emissions for the reporting period, and what boundary, methods, and source data support the figures for direct emissions, purchased energy emissions, and value-chain emissions?
Use your organisation’s own labels first, then map them to the reporting categories. For example, ask for the carbon file, energy and fuel records, supplier emissions inputs, and the method note in the terms your teams already use. This is a training template only; adapt it to your organisation and check the source disclosure before sign-off.
Schwache Anfrage
Please provide the Scope 1, Scope 2 and Scope 3 data for ESRS E1-8, including the gross emissions, the boundary, the contractual instruments, the location-based and market-based figures, and the category breakdowns.
Warum sie scheitert: It uses framework language that many operational owners will not use day to day, so it is harder to action. It also bundles the ask in reporting terms rather than the team’s own data objects, which makes it easier to miss the source files, method note, and mapping needed to verify the figures.
Bessere Anfrage
Please send the latest carbon file for [reporting period] covering the sites/entities in scope, plus the source files behind it. We need the direct emissions split by source, the electricity figures under both the grid-average and contract-based views, the value-chain split by category, the list of categories included, the method note, and any gaps or estimates. Please use your team’s own labels and add a short mapping note to the reporting pack.
Vorlage für eine formelle E-Mail
Subject: Request for the emissions data pack for [reporting period]\n\nHi [name/team],\n\nPlease could you share the latest emissions data pack for [reporting period] for the operations and activities you cover?\n\nWe need the underlying file(s) and a short note covering:\n- which parts of the business are included\n- the period covered\n- the source system(s) or workbook(s) used\n- the method or calculation basis\n- the direct emissions split by source\n- the electricity emissions figures using both grid-average and contract-based views, where available\n- the value-chain emissions split by category\n- the categories included in the value-chain view\n- the method used to estimate any value-chain items\n- any exclusions, estimates, or data gaps\n- the supporting evidence or links to it\n\nPlease return the data in the attached response form, using your own internal terms where possible and adding a short mapping note so we can align it to the reporting pack. This is a possible LRA training template only; please adapt it to your organisation and check the source disclosure before sign-off.\n\nThanks,\n[preparer name]
Kurzfassung für Teams / Slack
Hi [name/team] — could you send over the latest emissions data pack for [reporting period]? We need the boundary, period, source files, method note, direct emissions split, electricity figures, value-chain category split, categories included, any estimates/gaps, and links to the supporting evidence. Please use your team’s own labels and add a short mapping note. This is a possible LRA training template only; adapt it to your organisation and check the source disclosure before sign-off.
Branchenbeispiele
Manufacturing
Kontext. The plant team holds fuel, process, electricity, and logistics data in separate trackers.
Angepasste Anfrage. Please share the plant carbon pack for [reporting period], including the site boundary, fuel and process emissions by source, electricity figures under both the grid-average and contract-based views, freight and other value-chain categories you track, the method note, and links to meter reads, invoices, and supplier files.
Beispielantwort. Boundary: 4 plants and 1 warehouse. Direct emissions by source: natural gas, diesel, process gases. Electricity: grid-average and contract-based views provided. Value-chain categories included: inbound freight, outbound freight, purchased materials, business travel. Method note: activity data x factors, with supplier estimates for two materials. Evidence links: utility invoices, fuel cards, freight reports, supplier statements.
Retail
Kontext. The estates and logistics teams manage stores, depots, electricity, refrigerants, and transport data.
Angepasste Anfrage. Please send the retail emissions pack for [reporting period], covering stores, depots, and offices in the boundary, with refrigerant and fuel emissions by source, electricity figures under both views, logistics and other value-chain categories, the categories included, the calculation note, and the supporting files.
Beispielantwort. Boundary: all trading stores, 3 depots, head office. Direct emissions by source: gas, fleet fuel, refrigerants. Electricity: grid-average and contract-based views provided. Value-chain categories included: purchased goods, upstream transport, waste, business travel, customer delivery. Method note: meter data and invoices used where available; estimates applied to 2 small sites. Evidence links: utility portal exports, fleet cards, waste contractor reports, delivery logs.
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
State the reporting period, explain which parts of the business were counted, and describe the calculation approach used for the value-chain figures, including any contract-based electricity instruments and the categories that were included.
Kontexthinweis
Explain what the numbers represent by separating direct emissions from electricity-related indirect emissions and wider value-chain emissions, and note whether the direct-emissions total includes any share linked to the EU trading scheme.
Erläuterung zu Schwankungen
If any figure moved materially, point to the operational or methodological driver behind the change, such as a shift in the business boundary, a different mix of sources or categories, or a change in the electricity calculation basis.
Eintrag im Inhaltsindex
E1-8 Gross scope 1, 2, 3 GHG emissions — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für E1-8 — 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.
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧
02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧
03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧
Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| We set the coverage figure using the group and operational lines we applied in the calculation, and we can show why any entities, sites or activities were left out. | Assurer checks whether the boundary was chosen consistently, whether exclusions were justified, and whether the same perimeter was used across the figures. | Boundary memo; consolidation map; list of included and excluded entities/sites; rationale for exclusions; sign-off from the reporting owner. |
| We prepared the emissions figure using the measurement approach described in our reporting notes, and we kept the working papers that show how the method was applied. | Assurer probes whether the method was actually used as described, whether the approach is complete, and whether the narrative matches the calculations. | Methodology paper; calculation model; source data extracts; internal guidance on the chosen method; reviewer comments and approval trail. |
| We tied the reporting period to the same dates used in the published figure, and we can evidence how the cut-off was applied to the underlying data. | Assurer checks whether the period is correct, whether late or early transactions were handled consistently, and whether the disclosed dates match the source records. | Reporting calendar; period-end cut-off instructions; data extraction timestamps; ledger or activity records; reconciliation to the published period. |
| We used the same year-end window for the disclosed emissions total and for the supporting calculations, and we can show the date range used in each dataset. | Assurer probes whether the period is internally consistent across systems and whether any data outside the stated window was included or omitted. | Period definition note; system export dates; inventory workbook; exception log for out-of-period items; management review evidence. |
| We broke down the direct emissions figure by source type, and the split is supported by the underlying activity records and conversion steps. | Assurer checks whether the source split is complete, whether categories are sensible, and whether the totals reconcile back to the headline figure. | Source-category mapping; activity data; emission factor file; calculation workbook; reconciliation from source lines to total. |
| Where we provided extra splits, we used the same underlying total and then allocated it by the relevant business lens we chose for the report. | Assurer probes whether the extra disaggregation is based on a defensible basis, whether allocations are consistent, and whether the subtotals add up. | Disaggregation logic; allocation keys; segment or site reports; subsidiary mapping; subtotal-to-total reconciliation. |
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 chasedThe request goes to the wrong team, so the person who holds the fuel, electricity, or supplier records never sees the data call.
Framework language used too earlyPeople ask for the figures using reporting-framework terms instead of the business names used in day-to-day operations, and the source team cannot map the request to its own records.
Boundary left vagueNo one states which sites, entities, or activities sit inside the collection set, so different teams pull different populations.
Period basis not fixedThe team gathers numbers for the wrong months or uses a different cut-off date from the one used in the rest of the pack.
Counting basis mixed upLocation-based and contract-based electricity figures, or source-level and total-level emissions, are blended together before anyone checks they belong on separate lines.
Source labels stripped outThe original file names, ledger tags, meter IDs, or supplier references are lost during consolidation, making it hard to trace each figure back to its source.
Separate populations mergedData from different business units, countries, or asset groups is rolled into one file even though it should stay split for review and sign-off.
Evidence trail incompleteThe pack contains the numbers but not the supporting metadata, so reviewers cannot see who produced each file, when it was created, or which version was used.
No sign-off recordThe final dataset is circulated without a clear approval trail, so nobody can show who checked the boundary, timing, and source files before submission.
Wo häufig eine Ermessensentscheidung nötig ist
Set the reporting perimeter after a buy-in or saleDecide whether the year includes the acquired or disposed operations from the date control changes, then explain the cut-off used and any restatement approach so the perimeter is clear.
Handle mixed country methods with one group policyWhere local data systems or emission factors differ by country, pick one group-wide approach for combining them or explain any country-specific treatment and why it was needed.
Draw the line for shared or partly controlled activitiesFor joint ventures, leased assets, outsourced services or other borderline activities, state the rule used to decide inclusion or exclusion and describe any material items near the edge of the perimeter.
Choose the period basis and explain any timing mismatchIf operational data, utility bills or supplier information do not align exactly with the reporting year, disclose the basis used for the period and how late or early data were handled.
State when estimates replace direct readingsExplain which figures came from metered or supplier data and which were estimated, including the method used for estimates and the main reasons direct data were not available.
Separate source-level detail from the totalIf the organisation reports a breakdown by emission source or by category, make clear how the parts roll up to the total and how any grouping or simplification was applied.
Explain the treatment of contractual electricity evidenceFor purchased power, disclose the instruments relied on, how they were matched to the consumption period and footprint, and what was done where the evidence did not fully cover the usage.
Be explicit about rounding and aggregationState the rounding rule used for totals and sub-totals, and if privacy or confidentiality means some operational detail is combined, explain the aggregation level and any effect on comparability.
Describe how the organisation handled scope 3 category choicesList the upstream and downstream categories included, note any categories left out because they were not material or data were not available, and explain the basis for those decisions.
Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
Illustrative (synthetic) example — Manufacturing
: we report our greenhouse-gas figures for the 12 months ended 31 December 2025, using a boundary that covers the company and the operations it controls. Our direct emissions are split by source, with a small share linked to EU carbon trading coverage, and our indirect electricity emissions are shown on both a grid-average and a supplier-contract basis; the wider value-chain total is set out by category, with the methods used to estimate each category noted.
Illustrative only; prepared for human review. This example shows how a reporter can describe the reporting boundary, the period covered, the split of direct emissions by source, the share exposed to EU ETS, the two electricity-based indirect measures, and the value-chain categories and methods used.
Illustrative (synthetic) example — Retail
: for the year ended 30 June 2025, we present emissions for the parts of the business we control, together with the indirect electricity figures under two calculation bases. We also list the value-chain categories we included, explain that supplier-specific data were used where available and otherwise spend- or activity-based estimates were applied, and break the totals into the main source groups.
Illustrative only; prepared for human review. This example shows a different sectoral profile, while still covering the reporting period, boundary, source split for direct emissions, EU ETS share, both electricity-based indirect measures, the included value-chain categories, and the estimation approach used for those categories.
Unternehmensberichte
Wie Unternehmen E1-8 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 covered data on Scope 1 gross greenhouse gas emissions, with specific values reported on pages 305, 307, 443, and 444. Market-based Scope 2 GHG emissions are also disclosed with a reported value on page 295. However, the report lacks clear or quotable evidence on the GHG inventory boundary, reporting period, Scope 1 breakdown by source, EU ETS share, Scope 2 contractual instruments, and detailed Scope 3 emissions data, with some unclear context on location-based Scope 2 emissions found on page 310.
Italgas S.p.A.
Gas Utilities · Italy · 2025
Italgas S.p.A.'s 2025 Integrated Annual Report provides a clear disclosure of gross Scope 1 greenhouse gas emissions, with specific data presented on page 140. The report also references Scope 1 emissions covered by regulated emissions trading schemes as zero percent on page 139. However, the report lacks clear disclosures on the GHG inventory boundary, reporting period, Scope 1 breakdown by source, and Scope 2 emissions by contractual instruments or location-based methods. Additionally, the Scope 2 market-based emissions and Scope 3 gross emissions are mentioned but not clearly disclosed, with related context found on pages 128 and 139 respectively.
DSV A/S
Ground Transportation — Trucking · Denmark · 2025
DSV A/S’s 2025 Annual Report provides reported values for scope 1 gross GHG emissions on page 61 and scope 2 location-based GHG emissions on page 62. The report also references scope 1, 2, and 3 emissions reporting and includes a full scope 3 GHG emissions inventory on page 52 and emissions data on page 63. However, the report lacks clear disclosures on the GHG inventory boundary, reporting period, scope 1 breakdown by source, scope 2 contractual instruments, scope 2 market-based emissions, and detailed scope 3 breakdowns or estimation methodology.
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 E1-8 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 preparer is compiling the year-end climate data pack for a group with several subsidiaries and one joint operation. The draft totals currently mix the whole group, but the reporting note is meant to cover only the entities and activities that sit inside the chosen reporting boundary for the year.
FHow should the team decide what to include before finalising the emissions figures?
Musterantwort anzeigen →Antwort ausblenden ↑
First, fix the reporting boundary and use that same boundary consistently for the emissions note. The figures should reflect the entities, operations and activities that fall inside the chosen perimeter for the period being reported, rather than a wider group total that includes items outside it.
Warum das wichtig ist · Start with a clear boundary and keep the emissions data aligned to it throughout the reporting period.
A finance manager has the annual electricity and fuel data ready, but the emissions workbook still shows last year’s calendar-year period. The current reporting cycle is a 15-month transition year, so the dates in the note no longer match the underlying activity data.
FWhat should the preparer check before signing off the disclosure?
Musterantwort anzeigen →Antwort ausblenden ↑
The period described in the disclosure should match the actual reporting year used for the underlying calculations. If the organisation is reporting on a 15-month cycle, the emissions note should say so clearly and the totals should be based on that same span, not on a different 12-month window.
Warum das wichtig ist · Make sure the time period stated for emissions matches the period used in the calculations.
A manufacturing business has calculated direct fuel use from boilers and company vehicles, plus purchased electricity under both a location view and a contract-based view. The draft note shows only one electricity number and leaves out the contract information because the team thinks the market-based figure is enough on its own.
FWhat is the right way to present the electricity-related emissions information?
Musterantwort anzeigen →Antwort ausblenden ↑
The disclosure should separate the direct emissions from the purchased-energy emissions and show both ways of looking at electricity where relevant. For purchased electricity, the team should provide the contract-based information used in the calculation and also the location-based total, alongside the direct emissions total and a source split for the direct emissions.
Warum das wichtig ist · Do not collapse different emissions views into one figure when the disclosure needs both the calculation basis and the related totals.
A group has mapped its value chain and identified several upstream and downstream emission sources, but only three categories are material. The draft narrative says the remaining categories were ignored, and the spreadsheet gives one combined total without showing which categories were included or how the estimates were built.
FWhat should the preparer do before the note is approved?
Musterantwort anzeigen →Antwort ausblenden ↑
The team should state which value-chain categories were included in the calculation, explain the approach used to estimate them, and present the emissions by category as well as the overall total. If some categories were left out, the note should make clear that they were not part of the calculation rather than implying they were counted in the total.
Warum das wichtig ist · For value-chain emissions, show the included categories, explain the estimation approach, and keep the category detail consistent with the total.
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
E1-8
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 → KarteIdentification of climate-related risks and scenario analysis → KarteResilience in relation to climate change → 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 prepare the E1-8 disclosure using this page step by step?+−
Use the page’s plain-language explainer, then work through the step-by-step preparation section, the datapoints list, and the draft-output section. The page is designed to help you collect the right inputs, shape a first draft, and build an evidence pack for review.
What data do I need to collect for E1-8 before I start drafting?+−
The page lists the datapoints to prepare, including inventory boundary, reporting period, direct emissions by source, EU ETS share, direct emissions total, electricity contract basis, grid-based electricity emissions, contract-adjusted electricity emissions, indirect emissions by category, included indirect categories, indirect emissions method, and indirect emissions total. Use that list as your collection checklist before drafting.
How should I set the inventory boundary and reporting period for E1-8?+−
Those are two of the datapoints the page tells you to prepare, so they should be fixed early and used consistently across the rest of the disclosure. The page does not add extra rules, so treat them as core setup items for your working draft.
What should I ask the emissions data owner to provide for the direct emissions section of E1-8?+−
Ask for direct emissions by source, the direct emissions total, and any EU ETS share that needs to be shown. The page also points you to the evidence pack and assurance claims, so you can request supporting records at the same time.
How do I handle electricity data for the E1-8 disclosure?+−
The page says to prepare the electricity contract basis, grid-based electricity emissions, and contract-adjusted electricity emissions. That means you should collect the underlying contract information and the emissions figures needed to show both the grid-based and adjusted views in your draft.
What indirect emissions information do I need for E1-8?+−
The page asks you to prepare indirect emissions by category, the included indirect categories, the indirect emissions method, and the indirect emissions total. Use those items to define what is in scope, how it is calculated, and how the total is presented.
What evidence should I keep ready for assurance on E1-8?+−
The page includes six assurance claims to verify and an evidence pack with five items for assurance readiness. Use those sections together to build a file that links each key claim to the supporting records before review.
What are the common mistakes or reporting gaps to avoid in E1-8?+−
The page has a section on common reporting gaps and mistakes, so it is meant to help you spot weak points before sign-off. Use it as a pre-submission check against your draft, your data table, and your evidence pack.
How do I use the E1-8 workbook and printable library card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance work, and the library card as a quick reference while drafting or reviewing.
Can I use the synthetic example disclosures on the E1-8 page as a template for my draft?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative data table, to show how the disclosure can be presented. Treat them as examples only and adapt them to your own data and boundary.
How do I turn E1-8 data into a draft narrative and content index line?+−
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those prompts to turn your collected data into a first-pass narrative and a structured draft for internal review.
Weitere Fragen, bei denen diese Seite hilft
E1-8 ESRS E1 climate change practical checklist for data owners and assurance reviewE1-8 disclosure what evidence pack do I need for assurance readinessE1-8 how to calculate direct emissions by source and total for a draftE1-8 electricity contract basis grid-based emissions contract-adjusted emissions how to prepareE1-8 indirect emissions by category included categories method and total checklistE1-8 common reporting gaps mistakes to check before sign-offE1-8 workbook download how to use the prep and assurance xlsxE1-8 printable library card pdf how to use it in draftingE1-8 synthetic example disclosure how to adapt the table to my own dataE1-8 content index line and narrative starters for a first draftE1-8 inventory boundary and reporting period what should be fixed firstE1-8 EU ETS share where does it fit in the disclosure preparation
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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.
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272 von Praktikern erstellte Disclosure-Karten
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