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ESRS E1: Climate Change·Disclosure Requirement E1-9

GHG removals and GHG mitigation projects financed through carbon credits

Q: For E1-9, what data points do I need to gather before I start drafting the disclosure?

The page says to prepare removal volume, removal project type, storage permanence and reversal risk, removal accounting method, credits retired, credits planned, credit quality standard, credit project type, and credits and targets. Use that list as your starting checklist before you draft anything.

Q: How do I use the E1-9 step-by-step preparation section in practice?

Use it as a working sequence for collecting the right inputs, checking scope and method, and then turning the information into a draft. The page is designed to help you move from raw data to a disclosure-ready output.

Q: What should I ask the data owner for when preparing E1-9 removal and credit information?

Ask for the specific datapoints listed on the page, plus enough supporting detail to explain how each figure was prepared. The page is aimed at helping a sustainability, HR or data owner provide the right inputs for the disclosure.

Q: How do I decide the scope and methodology for E1-9 using this page?

The page points you to the removal accounting method, storage permanence and reversal risk, and the credit-related fields as the main methodology items to settle. It is intended to help you define the approach before drafting, rather than after the numbers are fixed.

Q: Who should own the E1-9 data collection and sign-off process?

The page is written for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can provide and check the underlying data. Use the page to assign each datapoint to a clear owner and reviewer.

Q: What evidence do I need in the E1-9 assurance pack?

The page includes an evidence pack with five items for assurance readiness, and it also lists six assurance claims to verify with claim, risk and evidence. Use those sections to build a file that shows where each reported figure came from and how it was checked.

Q: What are the six assurance claims for E1-9 and how do I use them?

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, where the main risks sit, and what proof you can show an assurer.

Q: What are the common reporting gaps or mistakes for E1-9?

The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section as a pre-assurance review so you can fix missing data, unclear methods or unsupported statements early.

Q: How can I use the synthetic example disclosure on the E1-9 page without copying it?

The example is there to show how the disclosure can be structured and how the quantitative table might look. Treat it as a formatting and logic guide only, and replace it with your own internally consistent data.

Q: What should the E1-9 draft output include according to the page?

The page suggests draft-output elements such as visualisation ideas, narrative starters and a content-index line. Use those to turn the prepared data into a first-pass disclosure that is easier to review and assurance-check.

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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Veröffentlichter Steckbrief

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Standard

ESRS E1: Climate Change

Disclosure Requirement E1-9 · 2026-5010-final

Gültig ab

2027-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

—

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

9Felder zur Vorbereitung 6zu prüfende Aussagen 5Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

This disclosure asks an organisation to explain any greenhouse gas removals it relies on, and any mitigation projects it has financed using carbon credits. In practice, the report should make clear what was done, what part of the value chain or footprint it relates to, and how the organisation treats those removals or credits in its climate reporting. The focus is on transparency about the role these instruments play in the overall climate picture, rather than presenting them as a substitute for reducing emissions within the business.

Practically, the organisation should cover the full scope of relevant activity, not just a few flagship sites or isolated projects, unless it clearly explains the boundary used. It should distinguish between actions that directly reduce or remove emissions and those that are financed through credits, so readers can see where the organisation is acting within its own operations and where it is relying on external projects. The key question is whether the reporting gives a complete and consistent view of how removals and carbon-credit-financed mitigation are used across the organisation.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Have you decided which removals and credit-backed projects belong in this section, and which ones stay out? Have you fixed the period and measurement basis for the tonnage figures, so the numbers line up with the same reporting window? Can every tonnage figure be traced back to a source record or calculation file that someone else could follow? For each removal activity, have you settled the project type, how long the storage is expected to last, and how you are treating any reversal risk? For the credit-backed projects, have you agreed which credits were retired in the period, which are still planned, and what quality standard and project type apply? Have you aligned the way you describe the credits’ role in target delivery with the organisation’s own internal definitions and reporting approach?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Removal volume	The total greenhouse gas removed and reported in carbon dioxide equivalent for the period, using the same basis as the rest of the emissions inventory.	Removal calculation file, project monitoring data, consolidation workbook, and sign-off from the climate reporting lead.	Sustainability / Climate reporting
Removal project type	The kind of activity used to remove greenhouse gases, described in plain business terms so the reader can tell what sort of project it is.	Project documentation, methodology note, supplier or project developer description, and internal classification memo.	Sustainability / Climate reporting
Storage permanence and reversal risk	A plain explanation of how long the removed carbon is expected to stay stored and what could cause it to be released again.	Permanence assessment, risk register, project monitoring reports, and any buffer or reversal analysis.	Sustainability / Climate reporting
Removal accounting method	The approach used to measure, recognise and report the removals, including the basis for any estimates or assumptions.	Accounting policy, calculation methodology, working papers, and review notes from finance or sustainability control owners.	Finance / Sustainability reporting
Credits retired	The amount of carbon credits that were cancelled or retired during the reporting period, stated in carbon dioxide equivalent where that is how the system records them.	Retirement certificates, registry extracts, broker confirmations, and the carbon credit ledger.	Finance / Carbon markets
Credits planned	The amount of carbon credits the organisation expects to cancel or retire in future, stated on the same measurement basis used internally.	Forward purchase contracts, retirement plan, budget or forecast file, and approvals from the carbon programme owner.	Finance / Carbon markets
Credit quality standard	The recognised quality benchmark or certification used to judge the carbon credits, named in the way the market or registry records it.	Registry listing, certification documents, supplier pack, and procurement approval showing the accepted standard.	Finance / Carbon markets
Credit project type	The type of project that generated the carbon credits, described in ordinary terms so the underlying activity is clear.	Project documentation, registry entry, supplier description, and contract schedule.	Finance / Carbon markets
Credits and targets	How the organisation uses carbon credits in relation to its emissions target, including whether they support progress towards that target and in what way.	Target-setting paper, transition plan, carbon strategy, and board or management approval of the role credits play.	Sustainability / Strategy

＋ Teilelemente von E1-9 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Set the reporting boundary first, then decide which activities, projects and time period feed into this disclosure. Make sure the same scope is used for both the removals information and the credit information so the figures and narrative line up.

Define the categories you will use for each item before collecting data: the amount of removals, the type of removal project, the storage life and reversal exposure, the accounting approach, the volume of credits cancelled, the volume of credits intended for future use, the credit quality benchmark, the credit project type, and how credits support target delivery.

Gather source records for every number and statement. For the removals amount and the two credit quantities, collect the underlying calculations or registers that support the tCO2e totals. For the text fields, collect the project descriptions, methodology notes, quality-standard references and any internal papers that explain the role of credits in meeting targets.

Build the disclosure by entering the numeric totals with the unit shown where required, and by writing concise narrative for each text item. Keep the wording specific enough to distinguish the project type, storage characteristics, accounting basis, quality standard, project type for credits, and the way credits are used in target achievement.

Record any exclusions, estimates, restatements or changes in approach that affect the figures or descriptions. If a figure is not directly measured, note how it was derived; if a method changed from the prior period, explain what changed and why the current presentation is the one being used.

Check the completed disclosure back against the official source before sign-off. Confirm that every required item is present, the units are shown where needed, the narrative matches the evidence, and the scope, definitions and calculations are consistent across the whole disclosure.

Daten anfordern

Request the removals and carbon credit evidence pack

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

What removals and carbon-credit activity did we record in the reporting period, and what evidence supports the amounts, project details, quality checks, and how they link to our target progress?

Use your organisation’s own labels first, then map them to the reporting fields. For example, if your team talks about offsets, retirements, retirements/cancellations, removals, or climate projects, keep that internal wording in the request and only translate it into the reporting terms when you prepare the disclosure pack. Check the source text before sign-off.

Schwache Anfrage

Please provide the ESRS E1-9 data for removals and carbon credits, including all required datapoints and evidence.

Warum sie scheitert: It uses framework language only, so the owner may not know which internal records to pull. It also does not say which system, team, period, or internal labels to use, so the response is likely to be incomplete or hard to map.

Bessere Anfrage

Please send the climate-project and carbon-credit records for [reporting period] from [source system/register], using your team’s own labels. We need the booked removals amount, project type, storage/durability note, accounting basis, cancelled and planned credit amounts, quality standard, project type, and the explanation of how these credits support target progress. Include the file extract, date, and reviewer.

Vorlage für eine formelle E-Mail

Subject: Request for removals and carbon-credit evidence pack for [reporting period]

Hi [name/team],

We are preparing the climate reporting pack for [reporting period] and need your help with the records for removals and carbon-credit activity.

Please send the following for [reporting boundary]:
- the amount recorded for removals, with the supporting basis and unit
- the project type used for each removal item
- the note on how long the storage is expected to last and any reversal risk considered
- the method used to account for removals
- the amount of credits cancelled/retired
- the amount of credits planned for use
- the quality standard used for each credit batch
- the project type for each credit batch
- the explanation of how these credits support our target progress

Please include the source file or system extract, the date it was produced, and the person who prepared or approved it.

If your team uses different internal terms, please keep those terms in the response and add a short mapping to the reporting fields.

Thanks,
[preparer name]
[role]
[team]

Kurzfassung für Teams / Slack

Hi [name/team] — could you share the removals / carbon-credit evidence pack for [reporting period]?

Please include the amounts, project types, quality standard, storage/reversal note, accounting basis, and how the credits link to target progress. Add the source file/system, date, and owner. Use your team’s own terms if easier, and we’ll map them to the reporting fields.

Thanks, [preparer name]

Branchenbeispiele

Manufacturing

Kontext. The company runs an internal decarbonisation programme and buys credits through treasury.

Angepasste Anfrage. Please share the plant-level removals and carbon-credit pack for [reporting period], including the project register, retirement log, and the note on how each credit batch supports our emissions-reduction plan. Use the plant team’s own labels and include the source extract from the register and finance system.

Beispielantwort. A spreadsheet with columns for site code, internal project name, removals amount in tCO2e, project type, durability note, reversal-risk note, accounting method, credits retired, credits planned, quality standard, and target-progress note, plus links to the registry export and approval email.

Financial services

Kontext. The organisation uses a central sustainability team and a procurement-led carbon credit process.

Angepasste Anfrage. Please provide the central carbon portfolio pack for [reporting period], including any removals booked, credits cancelled, credits planned for future use, the standard used to assess each batch, and the internal note explaining how the credits are being used in the transition plan. Keep your portfolio and procurement terms in the response and map them to the reporting fields.

Beispielantwort. A register extract showing portfolio ID, batch name, amount in tCO2e, project type, quality standard, storage/durability commentary, accounting note, cancelled amount, planned amount, and a short narrative on target contribution, with the contract and approval trail attached.

Offenlegung entwerfen

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Methodenhinweis

Set out the basis used to measure and account for removals and credits, including how project types, storage durability, reversal risk and any quality standard were defined for reporting.

Kontexthinweis

Explain what the figures mean in practice by linking removals and credits to the organisation’s climate target, and by distinguishing what has already been used from what is still expected to be used.

Erläuterung zu Schwankungen

If the numbers move materially, describe the operational or portfolio reasons behind the change, such as a different mix of project types, changes in the amount cancelled, or updates to the expected use of credits.

Eintrag im Inhaltsindex

E1-9 GHG removals and GHG mitigation projects financed through carbon credits — [location / page] / [notes]

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
We excluded any credits that came from projects inside our own sites or elsewhere in our value chain when we prepared the credit totals.	An assurer will test whether the boundary was applied consistently and whether any in-scope credits were left out or wrongly included.	Boundary memo or methodology note; project register showing project location and relationship to the group; credit inventory with inclusion/exclusion flags; reconciliation between source records and reported totals.
For each removal or storage project we included, we kept a short project note and identified the project type before publication.	An assurer will check whether each project is described clearly enough to support the reported figure and whether the project type was classified consistently.	Project summaries; classification matrix for project types; underlying project documentation; review sign-off showing the descriptions were checked against source records.
We documented the method we used to compile the removal and storage information, including the main assumptions and calculation steps.	An assurer will probe whether the method was complete, applied consistently, and matched the underlying evidence.	Methodology paper; calculation workbook; assumption log; version history; internal review notes confirming the method used for the reported period.
We tracked non-permanence, leakage, and any reversals during the period, and we kept records of how those risks were monitored.	An assurer will look for evidence that monitoring was active, that reversals were captured in the right period, and that any risk controls were operating as described.	Monitoring reports; incident or reversal logs; project monitoring plans; correspondence with project owners or verifiers; period-end reconciliation of reversals and adjustments.
Before making any public neutrality statement, we checked that the credits we relied on were credible and met our internal acceptance criteria.	An assurer will test whether the credits used for the claim were screened for quality and whether the basis for calling them credible was documented.	Credit due-diligence file; acceptance criteria; supplier or registry evidence; verification statements; approval record for the public claim.
We reviewed whether the public neutrality claim and any use of credits sat comfortably with our emissions-reduction plan and did not weaken it.	An assurer will probe whether the claim could be seen as distracting from, or conflicting with, the organisation’s reduction pathway.	Net-zero or reduction plan; board or management papers on the claim; internal challenge notes; communications review showing the claim was checked against the reduction strategy.

Vorzubereitendes Nachweispaket

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

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 ownerThe request goes to the sustainability team alone, even though the figures and descriptions sit with project, finance, procurement, or carbon-credit owners.

Framework language firstPeople ask for answers using disclosure labels instead of the organisation’s own terms, so the source team cannot tell which internal record or process is being requested.

No boundary setThe team starts collecting data without stating which entities, projects, or credit transactions are in scope, so different contributors pull different populations.

＋ 6 weitere anzeigen

Wo häufig eine Ermessensentscheidung nötig ist

Set the cut-off for acquisitions and disposalsDecide whether to include removals and credit activity only from the date control starts or ends, explain the cut-off used, and keep the same approach across the period unless a change is clearly described.

Use one country rulebook for mixed operationsWhere local schemes define project types, quality labels, or storage risk differently, map them to one internal classification, explain the mapping, and note any country-specific differences that affect the figures or labels.

Define who sits inside the reporting perimeterState how you treat joint ventures, leased sites, outsourced operations, and other borderline activities, then explain any exclusions or partial inclusion so readers can see what sits inside the totals.

＋ 5 weitere anzeigen

Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — Manufacturing

We report 120 tCO2e of removals this year, all from 120 tCO2e of biochar applied to soil; we treat the storage as long-lived, with a low but non-zero chance of reversal, and we measure it using a project-level approach that recognises the removals only when they are verified and retained.
- We cancelled 80 carbon credits this period and have 40 more already contracted for cancellation next year; all of them came from verified reforestation projects under a recognised quality label, and we use them only to help close the gap to our near-term target rather than to replace emissions cuts.

Synthetic example for training only. It shows how a reporter might describe removals and carbon credit use in plain language while keeping the figures internally consistent.

Illustrative (synthetic) example — Food and beverage

Our group records 45 tCO2e of removals, all from 45 tCO2e of direct air capture with geological storage; we treat the storage as very durable, with reversal risk assessed as very low, and we account for the removals on a gross basis once the storage is confirmed.
- We retired 30 carbon credits this year and expect to retire 20 more under signed purchase agreements; these credits are from mangrove restoration projects certified to a high-integrity standard, and we use them as a supplementary measure after our own reduction actions when tracking progress towards our long-term goal.

Synthetic example for training only. It demonstrates a different sector and a different mix of removals and credits, while keeping the narrative concise and numerically consistent.

Unternehmensberichte

Wie Unternehmen E1-9 in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte

Schneider Electric S.E.

Electrical Equipment and Machinery · France · 2025

Bericht öffnen →

Schneider Electric's 2025 Universal Registration Document references greenhouse gas (GHG) emissions and related topics such as carbon credits and removals, with mentions on pages 268, 270, 331, and 511 indicating discussion of Scope 1, 2, and 3 emissions and related risks (p.268, p.270, p.331, p.511). The report includes a target to reduce value chain emissions by 25% by 2030 and to be "Net-Zero ready" (p.332). However, the report does not provide clear quantitative disclosures of emissions values (tCO2e), and the methodology or narrative details for emissions reporting remain unclear or absent.

EDP, S.A.

Electric Utilities / IPP / Energy Traders · Portugal · 2025

Bericht öffnen →

EDP, S.A.'s 2025 Integrated Annual Report provides a specific emissions value for total greenhouse gas removals and storage, reporting zero ktCO2e for both 2024 and 2025 (p.88). The report references governance and oversight mechanisms related to GHG inventory and intensity targets (p.81), and mentions standards and guidelines followed, including sustainability commitments (p.571). However, the report lacks detailed narrative explanations or methodology regarding emissions data, and no additional emissions values beyond removals and storage are provided, leaving some aspects unclear or not found.

Ferrovial SE

Construction and Engineering · Netherlands · 2024

Bericht öffnen →

Ferrovial SE’s Integrated Annual Report 2024 includes some references to greenhouse gas (GHG) emissions and related metrics, such as GHG emissions per revenue and Scope 1 and 2 absolute emissions targets, with specific figures mentioned on pages 55 and 90. The report also references energy consumption and water footprint objectives on page 109. However, the report lacks explicit headline values for total emissions in tCO2e, and no clear, quotable emissions values are provided, with only partial narrative context found on page 288.

Nebeneinander vergleichen →

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Ausprobieren Wie bereite ich E1-9 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?

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Szenarien zum Durcharbeiten

A group has bought 12,000 tCO2e of credits and retired 9,500 tCO2e by year-end. The sustainability team also has a small woodland project that is expected to store carbon for a long period, but it has a known fire exposure.

FWhat should the preparer decide to capture for the removals and the credit-backed project, and how should the risk be described?

Musterantwort anzeigen →

A manufacturer has used credits from a cookstove programme to support its climate plan, but the finance team is unsure whether to list the credits as already used or only as planned purchases. The same team also has a note that the credits came from a standard it considers high quality.

FHow should the preparer decide what to report about the credits, their source, and their role in the target story?

Musterantwort anzeigen →

An energy company has booked 4,200 tCO2e of removals from a soil-carbon project, but the accounting team has treated the figure as if it were the same as avoided emissions. The project note also says the storage period is uncertain because the land is under a short lease.

FWhat judgement should the preparer make about the accounting approach and the project description?

Musterantwort anzeigen →

A retailer has 18,000 tCO2e of credits in its climate plan, but only 6,000 tCO2e have been cancelled so far. The remaining 12,000 tCO2e are expected to be retired next year, and the team wants to present the full 18,000 tCO2e as if it already supported the current-year target.

FWhat should the preparer do when deciding how to present the current-year position and the future intention?

Musterantwort anzeigen →

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

E1-9

innerhalb von ESRS E1: Climate Change

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Transition plan for climate change mitigation → Karte Internal carbon pricing → Karte Anticipated financial effects from material physical and transition risks and potential climate-related opportunities → Karte Identification of climate-related risks and scenario analysis → Karte Resilience 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

For E1-9, what data points do I need to gather before I start drafting the disclosure?+

How do I use the E1-9 step-by-step preparation section in practice?+

What should I ask the data owner for when preparing E1-9 removal and credit information?+

How do I decide the scope and methodology for E1-9 using this page?+

Who should own the E1-9 data collection and sign-off process?+

What evidence do I need in the E1-9 assurance pack?+

What are the six assurance claims for E1-9 and how do I use them?+

What are the common reporting gaps or mistakes for E1-9?+

How can I use the synthetic example disclosure on the E1-9 page without copying it?+

What should the E1-9 draft output include according to the page?+

How do I use the E1-9 workbook and printable library card?+

Weitere Fragen, bei denen diese Seite hilft

E1-9 removal volume and credits planned: what should I collect before drafting?E1-9 storage permanence and reversal risk: how do I document this for assurance?E1-9 removal accounting method: how do I explain the method in plain language?E1-9 credit quality standard: what evidence should I keep?E1-9 credits retired versus credits planned: how do I separate these in the data pack?E1-9 removal project type and credit project type: how should I classify them?E1-9 evidence pack: what files should go into the assurance folder?E1-9 common mistakes: what are the usual gaps reviewers look for?E1-9 draft output: how do I turn the workbook into a disclosure narrative?E1-9 synthetic example: how do I use the example table to check my own numbers?E1-9 from company reports: how do I use the linked published reports as references?E1-9 content index line: what should I include so the disclosure is easy to navigate?

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GHG removals and GHG mitigation projects financed through carbon credits

Veröffentlichter Steckbrief

Bevor Sie beginnen

Wichtige vorzubereitende Angaben

So bereiten Sie es vor

Request the removals and carbon credit evidence pack

Notizen, die aus Daten eine Offenlegung machen

Werkzeuge & Formulare zur Vorbereitung

Prüfen Sie zu jeder Aussage die Nachweise

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wo häufig eine Ermessensentscheidung nötig ist

Veranschaulichende Beispiele

Wie Unternehmen E1-9 in der Praxis berichten

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Szenarien zum Durcharbeiten

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Fragen, die diese Seite beantwortet

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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