Skip to the disclosure focus

Disclosure LibraryPractitioner guidance for every reporting disclosure

ESRS E1: Climate Change·Disclosure Requirement E1-1

Transition plan for climate change mitigation

Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official European Commission source.

Open official European Commission source ↗ Share

Published passport

Last reviewed 2026-07-24
RK Reviewed by 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 educational guidance · Not issued or endorsed by European Commission

Standard

ESRS E1: Climate Change

Disclosure Requirement E1-1 · 2026-5010-final

Effective

—

Official source: Open ↗

Last reviewed

2026-07-24

LRA educational guidance · Not issued or endorsed by European Commission

To prepare this disclosure
9LRA preparation fields 9claims to verify 9evidence areas

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
＋ Show E1-1 sub-elements (LRA working checklist)

How to prepare it

Keep E1-1 focused on climate-change mitigation; cross-reference adaptation and resilience information to E1-3.
Collect 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.
Report detailed targets, energy and emissions through the appropriate cross-referenced disclosures rather than recasting them as separate E1-1 datapoints.
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.

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.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

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

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.
✓ LRA AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Study Studio AI Assistant about this disclosure

Get practical answers for your reporting context. Your first two answers are free — join LRA Community for free to continue without a limit.

Try How do I prepare E1-1? What data do I need to collect? What mistakes should I avoid?
2 free answers

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

Open official source →

Related & explore

Internal carbon pricing → CardAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → CardIdentification of climate-related risks and scenario analysis → CardResilience in relation to climate change → CardPolicies related to climate change mitigation and adaptation → Card Browse all disclosures →

More in ESRS E1 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · E1-1

Learn to prepare this disclosure end-to-end

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.

Explore the ESRS / CSRD course →
How this library is built 312 published reports indexed 63,171 pages with page-level citations 272 practitioner-built Disclosure Cards
/en/knowledge-hub/disclosure-cards/esrs-e1-1/