Disclosure focus
E1-1 explains the undertaking's past, current and future climate-change mitigation efforts and how its strategy and business model are compatible with the transition to a sustainable economy, limiting global warming to 1.5°C and the EU objective of climate neutrality by 2050.
The transition plan addresses mitigation. Climate resilience is reported under E1-3; where a wider plan also covers adaptation, use a clear cross-reference rather than presenting resilience as an E1-1 requirement.
Detailed GHG target, energy and emissions information may be incorporated by cross-reference to E1-5, E1-6 or ESRS 2. The preparation fields below distinguish the direct E1-1 requirements from those supporting cross-references.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
＋ Show E1-1 sub-elements (LRA working checklist)
Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050.
Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies.
Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6.
Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required.
Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement.
Provide the required Taxonomy-related and fossil-fuel activity information.
Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements.
Report progress in implementing the transition plan.
If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted.
How to prepare it
1Keep E1-1 focused on climate-change mitigation; cross-reference adaptation and resilience information to E1-3.
2Collect and reconcile the records for: Strategy and business-model compatibility; Decarbonisation levers and key actions; GHG reduction targets; Investment and funding; Locked-in emissions; EU Taxonomy and fossil-fuel activities; Plan integration and governance; Progress; No transition plan.
3Report detailed targets, energy and emissions through the appropriate cross-referenced disclosures rather than recasting them as separate E1-1 datapoints.
4Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
5Review the final wording against every requirement and the supporting governance or data records before sign-off.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the approved mitigation transition plan, strategy and financial-planning evidence, decarbonisation actions, target cross-references, locked-in emissions assessment, Taxonomy information, governance approval and progress records.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Better request
Provide the approved mitigation transition plan, strategy and financial-planning evidence, decarbonisation actions, target cross-references, locked-in emissions assessment, Taxonomy information, governance approval and progress records.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.
Context note
A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.
Download Centre
Preparation tools & forms
Professional preparation tools for E1-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Including climate resilience as an E1-1 requirement.Omitting strategy and business-model compatibility.Treating intensity targets as an alternative to required absolute targets.Inventing a general acquisitions requirement.Assessing pre-2026 reports as direct evidence of full revised-ESRS compliance.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
Primary
Related & explore
Internal carbon pricing → Guide ✓Anticipated financial effects from material physical and transition risks and potential climate-related opportunities → Guide ✓Identification of climate-related risks and scenario analysis → Guide ✓Resilience in relation to climate change → Guide ✓Policies related to climate change mitigation and adaptation → Guide ✓Browse all disclosures →
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272 practitioner guides
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