Skip to the disclosure focus
Courses

London Reporting Academy ESRS E1 · Climate Change · Disclosure Requirement E1-1

Applicable from FY2027

This revised ESRS edition applies from reporting year 2027. For reporting years 2024–2026, use the ESRS 2023 edition.

Transition plan for climate change mitigation

E1-1 · mandatory · metrics + narrative

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.

Start preparing ↓ Official European Commission source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Strategy and business-model compatibility

    Sustainability reporting

    Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050.

    Evidence Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility.

    Watch for The published response for strategy and business-model compatibility is incomplete or does not match the supporting records.

  • Decarbonisation levers and key actions

    Sustainability reporting / Operations

    Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies.

    Evidence Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions.

    Watch for The published response for decarbonisation levers and key actions is incomplete or does not match the supporting records.

  • GHG reduction targets

    Sustainability reporting

    Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6.

    Evidence Dated source records, governance papers and approval evidence supporting ghg reduction targets.

    Watch for The published response for ghg reduction targets is incomplete or does not match the supporting records.

  • Investment and funding

    Sustainability reporting / Finance

    Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required.

    Evidence Dated source records, governance papers and approval evidence supporting investment and funding.

    Watch for The published response for investment and funding is incomplete or does not match the supporting records.

  • Locked-in emissions

    Sustainability reporting

    Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement.

    Evidence Dated source records, governance papers and approval evidence supporting locked-in emissions.

    Watch for The published response for locked-in emissions is incomplete or does not match the supporting records.

  • EU Taxonomy and fossil-fuel activities

    Sustainability reporting

    Provide the required Taxonomy-related and fossil-fuel activity information.

    Evidence Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities.

    Watch for The published response for eu taxonomy and fossil-fuel activities is incomplete or does not match the supporting records.

  • Plan integration and governance

    Sustainability reporting / Finance

    Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements.

    Evidence Dated source records, governance papers and approval evidence supporting plan integration and governance.

    Watch for The published response for plan integration and governance is incomplete or does not match the supporting records.

  • Progress

    Sustainability reporting

    Report progress in implementing the transition plan.

    Evidence Dated source records, governance papers and approval evidence supporting progress.

    Watch for The published response for progress is incomplete or does not match the supporting records.

  • No transition plan

    Sustainability reporting

    If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted.

    Evidence Dated source records, governance papers and approval evidence supporting no transition plan.

    Watch for The published response for no transition plan is incomplete or does not match the supporting records.

Before you start

  • Keep E1-1 focused on climate-change mitigation; cross-reference adaptation and resilience information to E1-3.
  • Report detailed targets, energy and emissions through the appropriate cross-referenced disclosures rather than recasting them as separate E1-1 datapoints.
  • Have the supporting records and the final response been reconciled?
＋ 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

Download preparation tools for E1-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Strategy and business-model compatibility is reported accurately and completely.

    Risk The response omits, misclassifies or overstates strategy and business-model compatibility.

    Evidence to check Dated source records, governance papers and approval evidence supporting strategy and business-model compatibility.

  • Decarbonisation levers and key actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates decarbonisation levers and key actions.

    Evidence to check Dated source records, governance papers and approval evidence supporting decarbonisation levers and key actions.

  • GHG reduction targets is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ghg reduction targets.

    Evidence to check Dated source records, governance papers and approval evidence supporting ghg reduction targets.

  • Investment and funding is reported accurately and completely.

    Risk The response omits, misclassifies or overstates investment and funding.

    Evidence to check Dated source records, governance papers and approval evidence supporting investment and funding.

  • Locked-in emissions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates locked-in emissions.

    Evidence to check Dated source records, governance papers and approval evidence supporting locked-in emissions.

  • EU Taxonomy and fossil-fuel activities is reported accurately and completely.

    Risk The response omits, misclassifies or overstates eu taxonomy and fossil-fuel activities.

    Evidence to check Dated source records, governance papers and approval evidence supporting eu taxonomy and fossil-fuel activities.

  • Plan integration and governance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates plan integration and governance.

    Evidence to check Dated source records, governance papers and approval evidence supporting plan integration and governance.

  • Progress is reported accurately and completely.

    Risk The response omits, misclassifies or overstates progress.

    Evidence to check Dated source records, governance papers and approval evidence supporting progress.

  • No transition plan is reported accurately and completely.

    Risk The response omits, misclassifies or overstates no transition plan.

    Evidence to check 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.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

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

Framework references

Relevant ESRS requirements and related disclosures

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 → CardBrowse all disclosures →

More in ESRS E1 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
/en/knowledge-hub/disclosure-cards/esrs-e1-1/