ESRS E1: Climate Change·Disclosure Requirement E1-6
Targets related to climate change
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.
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ESRS E1: Climate Change
Disclosure Requirement E1-6 · 2026-5010-final
Last reviewed
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LRA educational guidance · Not issued or endorsed by European Commission
Disclosure focus
This disclosure asks an organisation to explain the climate-related targets it has set, what those targets cover, and how they are being used to steer action. In practice, the report should make clear the target areas, the time horizon, the baseline or reference point used where relevant, and whether the target is intended to reduce emissions, improve resilience, or support another climate objective. The emphasis is on showing that the targets are specific enough to be meaningful and that they connect to the organisation’s wider climate approach.
The practical focus is on coverage and credibility: readers should be able to see whether the targets apply to the whole organisation or only to selected activities, sites, regions, or business lines. If some parts of the business are excluded, that should be clear, along with any differences in scope, timing, or ambition between targets. The aim is to help users judge how comprehensive the target-setting is, rather than just seeing a headline commitment for a flagship site or a single initiative.
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 |
|---|---|---|---|
| Direct emissions target | State the organisation’s own emissions target covering emissions it directly produces, using plain terms and the agreed target wording. | Evidence required: approved target statement, board paper, or sustainability plan showing the direct-emissions target. | Sustainability / Climate team |
| Purchased energy target | State the target that applies to emissions linked to bought-in electricity, heat, steam or cooling, in the organisation’s own wording. | Evidence required: approved target statement, board paper, or sustainability plan showing the purchased-energy target. | Sustainability / Climate team |
| Value chain target | State the target covering emissions outside the organisation’s direct operations and bought-in energy, using the organisation’s chosen wording. | Evidence required: approved target statement, board paper, or sustainability plan showing the value-chain target. | Sustainability / Climate team |
| Target coverage share | Capture the percentage of the organisation’s emissions footprint that the target is meant to cover, using the same boundary and period as the target itself. | Evidence required: target coverage calculation, inventory mapping, and sign-off from the climate reporting owner. | Sustainability / Climate team |
| Absolute reduction target | Describe the target as a fixed emissions reduction amount, with the unit and time basis used by the organisation. | Evidence required: approved target wording, target schedule, or climate plan showing the absolute reduction measure. | Sustainability / Climate team |
| Emissions intensity target | Describe the target as a reduction relative to business output or activity, and state the measure used for the denominator. | Evidence required: approved target wording, target schedule, or climate plan showing the intensity measure and denominator. | Sustainability / Climate team |
| Target metric unit | Record the unit used to express the target, such as tonnes, percentage, or emissions per unit of output, exactly as set in the target documentation. | Evidence required: target document, KPI schedule, or reporting template showing the unit used for the target. | Sustainability / Climate team |
| Target boundary | Capture the organisational boundary used for the target, including which parts of the business and which emissions sources are in or out. | Evidence required: target methodology, boundary memo, or board-approved climate plan defining the target boundary. | Sustainability / Climate team |
| Inventory boundary | Capture the boundary used for the emissions inventory that supports the target, including the entities and sources counted in the inventory. | Evidence required: emissions inventory methodology, consolidation note, or assurance pack showing the inventory boundary. | Sustainability / Climate team |
| Boundary alignment share | Record the percentage of the target boundary that matches the inventory boundary, using the same consolidation approach on both sides. | Evidence required: boundary comparison schedule, consolidation mapping, and sign-off from the reporting owner. | Sustainability / Climate team |
| Science-based flag | Indicate whether the target has been set using a recognised science-based approach, as confirmed by the organisation. | Evidence required: target approval pack, external validation letter, or internal sign-off confirming the science-based status. | Sustainability / Climate team |
| Target-setting method | Describe the approach used to set the target, including the calculation or framework applied and the main assumptions used. | Evidence required: methodology paper, model output, or target-setting memo showing the approach used. | Sustainability / Climate team |
| Planning scenario | State the future-looking scenario used to test or shape the target, using the organisation’s own scenario name and description. | Evidence required: scenario analysis pack, climate model, or board paper naming the scenario used. | Sustainability / Climate team |
| Reference year | Capture the chosen starting year for the target, exactly as used in the target calculation and reporting timeline. | Evidence required: target schedule, baseline memo, or board-approved climate plan showing the reference year. | Sustainability / Climate team |
| Starting emissions level | Record the emissions amount used as the starting point for the target, with the same boundary, unit and year as the reference year. | Evidence required: baseline inventory, calculation workbook, or assurance file showing the starting emissions figure. | Sustainability / Climate team |
| Interim target path | Describe the intermediate target points on the way to the long-term goal, including the years and values set for each step. | Evidence required: target roadmap, climate plan, or board paper listing the interim target path. | Sustainability / Climate team |
| Progress checkpoints | Capture the milestone points used to track progress against the target, including the dates and expected outcomes for each checkpoint. | Evidence required: target tracker, implementation plan, or board reporting pack showing the milestones. | Sustainability / Climate team |
How to prepare it
Request the data
Request the climate target pack from the climate strategy owner
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What climate targets has the business set, what do they cover, and how are they defined and tracked against the emissions inventory?
Use your organisation’s own names for the team, target types, emissions categories, and tracking tools first; then map them to the reporting fields below. Keep the request in business language that the owner already uses, rather than framework wording.
Weak request
Please provide the ESRS E1-6 target disclosures, including scope coverage, absolute and intensity targets, boundary alignment, science-based methodology, scenario, base year, baseline emissions, interim targets, and milestones.
Why it fails: It uses framework language that many operational owners will not use day to day, so it is harder to action and easier to misread. It also bundles the ask in reporting terms rather than the team’s own target-tracking language, which can slow down retrieval and increase the chance of incomplete evidence.
Better request
Please send the latest approved climate target tracker or board paper for [reporting period], using your own terms for the target, the emissions categories it covers, the unit, the boundary used for the target, the boundary used for the emissions inventory, how closely those boundaries match, whether the target follows a science-aligned approach, the method and scenario used, the base year and baseline emissions, and any interim checkpoints or milestones.
Formal email template
Subject: Request for climate target evidence for [reporting period] Hi [name/team], I’m pulling together the evidence pack for our climate target disclosure and would appreciate your help with the latest approved information. Please send, for [reporting period], the following in your own working terms where possible: - the current target set and how it is described internally - which emissions categories it covers - the share of emissions covered, if tracked - whether it is a gross reduction goal, an intensity goal, or another target type - the unit used - the boundary used for the target and the boundary used for the emissions inventory - any note showing how closely the target boundary matches the inventory boundary - whether the target is based on a science-aligned approach - the method or memo used to assess that - the scenario or pathway referenced - the base year and baseline emissions - any interim checkpoints and milestone dates If there is a board paper, approved target tracker, or signed-off memo, please attach it as supporting evidence. A simple table is fine if that is easier. Please adapt this to your organisation’s language and check the official source before sign-off. Thanks, [preparer name]
Short Teams / Slack version
Hi [name/team] — could you share the latest approved climate target info for [reporting period]? Please use your own internal terms and attach the tracker / board paper / memo if available. I need: target type, emissions categories covered, % coverage, unit, target boundary, inventory boundary, boundary match note, science-alignment note, method, scenario, base year, baseline emissions, and interim checkpoints / milestones. Please adapt to your organisation’s language and check the official source before sign-off. Thanks, [preparer name]
Industry examples
Manufacturing
Context. The business tracks plant energy, process emissions, and product output in separate systems.
Adapted request. Please share the approved target tracker for [reporting period], including the plant-level reduction goal, the emissions categories it covers, the unit used per tonne of product, the site boundary, the inventory boundary, the boundary match note, the science-alignment memo, the pathway used, the base year, the baseline emissions, and the interim checkpoints.
Example response. Attached spreadsheet with site names, target type, coverage, unit, boundary notes, science-alignment memo reference, base year 2020, baseline emissions 980,000 tCO2e, and checkpoints for 2027 and 2030.
Retail
Context. The business manages store energy, logistics, and supplier-related emissions through a central sustainability team.
Adapted request. Please send the latest approved climate target summary for [reporting period], using our internal terms for store operations, distribution, and value-chain emissions. Include the target type, what it covers, the unit, the boundary used for the target, the inventory boundary, the match between them, the science-alignment assessment, the scenario, the base year, the baseline emissions, and the interim milestones.
Example response. Board-approved target note and tracker showing a group-wide gross reduction goal, coverage across stores and logistics plus selected supplier categories, unit in tCO2e per £m revenue, base year 2019, baseline emissions 1,240,000 tCO2e, and milestones for 2026, 2030, and 2035.
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
State how the emissions figures were built, including which emissions sources are included, how the reporting boundary was set, what the coverage percentage refers to, and whether the target is framed as an overall reduction or an intensity-based goal.
Context note
Explain what the numbers mean in practice by linking the three emissions scopes to the organisation’s target, the unit used for the target, and the extent to which the inventory and target boundaries match.
Fluctuation statement
If the figures move materially, explain whether the change came from a shift in the included emissions sources, a change in the boundary, a different base year comparison, or a revised target approach.
Content index entry
E1-6 Targets related to climate change — [location / page] / [notes]Download Centre
Preparation tools & forms
Professional preparation tools for E1-6 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| We limited the coverage figure to the operations and emissions streams we actually included in the calculation, and we can show how any exclusions were decided. | An assurer will test whether the reported coverage is overstated, whether exclusions were applied consistently, and whether the stated percentage matches the underlying population used for the figure. | Boundary memo; calculation workbook; list of included and excluded sites, entities and emission sources; management sign-off on scope decisions; reconciliation between the coverage figure and the source population. |
| We prepared the disclosed target on the same boundary basis as the comparison inventory, and any differences between the two are documented. | An assurer will probe whether the target boundary and the inventory boundary were aligned, whether any divergence was clearly identified, and whether the comparison is like-for-like. | Boundary mapping; target-setting paper; inventory boundary description; reconciliation schedule showing overlaps and differences; evidence of review by the preparer and approver. |
| We used a defined calculation method for the electricity-related emissions line, and we retained the working papers that show how the method was applied. | An assurer will check whether the method was chosen deliberately, applied consistently, and supported by traceable inputs rather than estimates without basis. | Methodology note; source data extracts; calculation model; emission factor source records; review notes showing the method was checked before publication. |
| We based the target on a recent reference year and kept the baseline emissions figure that underpins the comparison. | An assurer will test whether the base year is sufficiently representative, whether the baseline value is complete and accurate, and whether later restatements were handled properly. | Base-year selection rationale; baseline calculation file; supporting activity and emissions data; restatement log, if any; approval evidence for the chosen reference year. |
| We set the target as an absolute emissions figure, with the unit shown in the published table, and the numbers tie back to the source model. | An assurer will check whether the target is expressed in a clear absolute measure, whether the unit is consistent throughout, and whether the published value agrees with the underlying model. | Target schedule; model output; unit convention note; cross-check between draft disclosure and source workbook; sign-off showing the final figure was reviewed. |
| Where we used an intensity measure, we kept the ratio basis and the related absolute figures for the target years so the reader can see the scale behind the ratio. | An assurer will probe whether the ratio is calculated from the stated numerator and denominator, whether the linked absolute figures are complete, and whether the presentation could mislead without the supporting amounts. | Intensity calculation sheet; denominator definition; absolute emissions figures for target and interim years; reconciliation between ratio and absolute values; review evidence for the published presentation. |
Evidence pack to prepare
Common reporting gaps
Common gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
: we set a group-wide emissions pathway from a 2024 base year, with a 2030 absolute cut and an intensity reduction, and we state how much of our footprint sits inside the boundary used for the target and the inventory. We also note whether the pathway is science-based, the method used, and the scenario behind it.
Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.
Synthetic target summary for a manufacturing group (tCO2e)
| Measure | Scope 1 | Scope 2 | Scope 3 |
|---|---|---|---|
| Current emissions | 120000 | 80000 | 300000 |
| Target emissions | 72000 | 48000 | 180000 |
| Coverage of footprint | 100 | 100 | 100 |
: our 2022 baseline supports a 2030 reduction plan covering direct, purchased-energy, and value-chain emissions, with the same boundary used for both the target and the inventory. We disclose the share covered, the absolute and intensity goals, and whether the pathway follows a science-based approach and scenario.
Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.
Synthetic target summary for a food retail group (tCO2e)
| Measure | Scope 1 | Scope 2 | Scope 3 |
|---|---|---|---|
| Current emissions | 15000 | 25000 | 110000 |
| Target emissions | 9000 | 15000 | 66000 |
| Coverage of footprint | 100 | 100 | 100 |
Company reports
How companies report E1-6 in practice
Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.
Ask the Study Studio AI Assistant about this disclosure
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Check your understanding
Scenarios to work through
Your group has set a climate target for its own operations and purchased electricity, but the draft note only says the target covers 'operations' and gives one headline percentage. The working papers also show a separate supply-chain target, yet no one has checked whether that is part of the same target set or a different one.
The sustainability team has a reduction target expressed as 'cut emissions per unit of output by 30% by 2030'. Finance has also drafted a separate absolute reduction goal for the same period, but the reporting pack currently mentions only the intensity measure.
A company says its climate target is 'science-aligned' because an external adviser reviewed it, but the file does not show the method used, the scenario behind it, or the base year and starting emissions. The team is unsure whether that level of detail matters if the target has board approval.
The reporting team has a target that was set for the whole group, but the emissions inventory used in the report excludes a newly acquired subsidiary for part of the year. The draft note says the target is 'group-wide' and gives an alignment percentage of 100%, even though the inventory boundary is narrower than the target boundary.
Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E1-6
within ESRS E1: Climate Change
Related & explore
More in ESRS E1 → Browse full catalogue → Disclosure Library home → Search all disclosures →
FAQ
Questions this page answers
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints list. The page is designed to help you turn your source data into a draft disclosure, not to replace your own reporting judgement.
The page lists the datapoints to prepare, including target type, coverage, boundary, method, scenario, reference year, starting emissions level, interim path and checkpoints. Use that list as your collection checklist so you can see what is missing before drafting.
Use the datapoints on target boundary, inventory boundary and boundary alignment share to define what the target covers and how it lines up with the inventory. The page is meant to help you document the scope clearly rather than guess at it later.
The page is useful for assigning ownership because it shows which datapoints need input from different teams and which evidence items should sit behind the disclosure. In practice, the ESG lead can coordinate, while data owners provide the underlying target, emissions and methodology evidence.
The page includes an evidence pack with five items and also sets out six assurance claims to verify. Use those together to build a file that shows the claim, the risk and the supporting evidence for each key point.
The page lists common reporting gaps and mistakes so you can check for missing datapoints, unclear boundaries and weak support for the target narrative. It is intended as a practical quality check before you finalise the draft.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is there to help you organise the datapoints, evidence and assurance checks. Use it alongside the page content to structure your working papers and draft output.
The draft-output section gives visualisation ideas, narrative starters and a content-index line to help you convert the data into report-ready wording. The synthetic example disclosure also shows how the information can be presented in a structured way.
It shows how the disclosure can look in practice, including a quantitative table where relevant. Because it is synthetic, you can use it as a formatting and completeness check without treating it as a real company benchmark.
The table points you to real published reports where the topic is disclosed, so you can see how others have presented similar information. It is a reference aid for drafting and benchmarking, not a one-to-one mapping or official template.
More questions this page can help with
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