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
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Strategy and business-model compatibility | Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050. | Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility. | Sustainability reporting |
| Decarbonisation levers and key actions | Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies. | Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions. | Sustainability reporting / Operations |
| GHG reduction targets | Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6. | Dated source records, governance papers and approval evidence supporting ghg reduction targets. | Sustainability reporting |
| Investment and funding | Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required. | Dated source records, governance papers and approval evidence supporting investment and funding. | Sustainability reporting / Finance |
| Locked-in emissions | Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement. | Dated source records, governance papers and approval evidence supporting locked-in emissions. | Sustainability reporting |
| EU Taxonomy and fossil-fuel activities | Provide the required Taxonomy-related and fossil-fuel activity information. | Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities. | Sustainability reporting |
| Plan integration and governance | Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements. | Dated source records, governance papers and approval evidence supporting plan integration and governance. | Sustainability reporting / Finance |
| Progress | Report progress in implementing the transition plan. | Dated source records, governance papers and approval evidence supporting progress. | Sustainability reporting |
| No transition plan | If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted. | Dated source records, governance papers and approval evidence supporting no transition plan. | Sustainability reporting |
How to prepare it
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 verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Strategy and business-model compatibility is reported accurately and completely. | The response omits, misclassifies or overstates strategy and business-model compatibility. | Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility. |
| Decarbonisation levers and key actions is reported accurately and completely. | The response omits, misclassifies or overstates decarbonisation levers and key actions. | Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions. |
| GHG reduction targets is reported accurately and completely. | The response omits, misclassifies or overstates ghg reduction targets. | Dated source records, governance papers and approval evidence supporting ghg reduction targets. |
| Investment and funding is reported accurately and completely. | The response omits, misclassifies or overstates investment and funding. | Dated source records, governance papers and approval evidence supporting investment and funding. |
| Locked-in emissions is reported accurately and completely. | The response omits, misclassifies or overstates locked-in emissions. | Dated source records, governance papers and approval evidence supporting locked-in emissions. |
| EU Taxonomy and fossil-fuel activities is reported accurately and completely. | The response omits, misclassifies or overstates eu taxonomy and fossil-fuel activities. | Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities. |
| Plan integration and governance is reported accurately and completely. | The response omits, misclassifies or overstates plan integration and governance. | Dated source records, governance papers and approval evidence supporting plan integration and governance. |
| Progress is reported accurately and completely. | The response omits, misclassifies or overstates progress. | Dated source records, governance papers and approval evidence supporting progress. |
| No transition plan is reported accurately and completely. | The response omits, misclassifies or overstates no transition plan. | Dated source records, governance papers and approval evidence supporting no transition plan. |
Evidence pack to prepare
Common reporting gaps
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E1-1
within ESRS E1: Climate Change
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