ESRS E1 — Targets related to climate change

Q: How do I use the E1-6 page to prepare a climate target disclosure draft?

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.

Q: What data do I need to collect for E1-6 climate targets before I start drafting?

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.

Q: How do I decide the scope and boundary for the E1-6 target information?

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.

Q: Who should own the E1-6 target data and evidence pack in practice?

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.

Q: What should go into the E1-6 evidence pack for assurance readiness?

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.

Q: What are the common mistakes to avoid when drafting E1-6 climate target disclosures?

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.

Q: How do I use the E1-6 workbook download to prepare the disclosure?

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.

Q: How do I turn the E1-6 target data into a draft narrative and table?

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.

Q: What does the synthetic example on the E1-6 page help me check?

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.

Q: How do I use the 'From company reports' table on the E1-6 page?

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.

Disclosure focus

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.

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

Download preparation tools for E1-6 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

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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk An assurer will check whether the method was chosen deliberately, applied consistently, and supported by traceable inputs rather than estimates without basis.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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.
Risk 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.
Evidence to check 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

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

Where drafts go wrong

Mistakes to avoid and where judgement is needed

The left column is what preparers get wrong while collecting; the right column is where you will have to make and explain a judgement.

Mistakes to avoid

Wrong ownerChasing the sustainability team alone can miss the person who actually holds the target file, the emissions inventory, or the board-approved plan.
Using framework labels too earlyAsking for data in disclosure language can confuse colleagues, so they send back the wrong internal report or a partial extract that does not match how the business tracks the target.
No clear boundaryIf the team does not pin down which sites, entities, or activities sit inside the target and the emissions inventory, the numbers can be built on different populations.
Wrong time basisPulling figures from a different reporting period, cut-off date, or update cycle can make the target data out of step with the rest of the climate pack.
Mixed counting basisCombining absolute figures with intensity measures, or mixing units without a clean check, can produce a target record that cannot be compared like-for-like.
Source labels lostCopying values into a new tracker without keeping the original file names, field names, or source tags makes it hard to trace where each target figure came from.
Populations mergedRolling separate target sets together, such as different business lines or target types, can hide important differences that should stay split in the working papers.
Missing evidence trailIf the team saves the number but not the supporting note, version history, or sign-off record, no one can later show how the target data was checked and approved.

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Judgement needed

Choosing which emissions sources sit inside the targetState clearly whether the target covers direct fuel use, purchased energy, and value-chain emissions, and explain any deliberate exclusions so readers can see how the target set matches the emissions inventory used for reporting.
Setting the organisational perimeter after buying or selling businessesIf the group has changed through acquisitions or disposals, explain whether the target base and future tracking have been reset, restated, or left unchanged, and give the reason for the approach taken.
Handling mixed country rules and local operating definitionsWhere sites use different local definitions or calculation conventions, describe the common company-wide basis used for the target and note any country-level exceptions or conversions applied to keep the figures comparable.
Deciding how to treat activities that sit near the boundaryExplain the rule used for borderline operations, joint ventures, leased assets, contractors, or other near-scope activities, and disclose any material judgement about inclusion or exclusion.
Choosing the measurement basis for the target lineIf the target is set on an absolute basis or on an intensity basis, state the metric, the unit, and the denominator or activity driver used, so the reader can understand what is being tracked over time.
Linking the target to a baseline year and starting emissions figureDisclose the year chosen as the starting point, the emissions figure used for that year, and whether that figure is measured, estimated, or restated, especially where later corrections affect comparability.
Explaining the method behind science-aligned targetsWhen the target is described as science-aligned, name the method, scenario, and milestone path used, and explain any assumptions or simplifications that affect how the pathway was built.
Showing how much of the business the target actually coversGive the percentage of the organisation’s emissions or operations included in the target, explain the basis for that coverage figure, and note any parts of the business left out because the data were not available or not reliable enough.
Rounding and aggregation choices for sensitive or fragmented dataUse a consistent rounding rule and, where detailed site or country data cannot be shown for confidentiality or practicality reasons, aggregate the information and explain the level at which it has been combined.

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Examples

How it reads on the page

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — manufacturing

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.

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

Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.

Illustrative (synthetic) example — food retail

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.

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

Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.

Quality ladder

Basic
We have a climate target to cut our emissions by 30%.
Better
We have a 30% emissions-cut target covering Scopes 1, 2 and 3 across 80% of our footprint, measured against our 2020 baseline.
Best
We have a science-aligned plan to reduce Scopes 1, 2 and 3 by 30% by 2030 across 80% of our footprint, using a 2020 base year and interim milestones, and the latest update is lower than last year because we sold a high-emitting site.

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.

QHow should you decide what to include so the target description is complete and not misleading?

Reveal model answer →

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.

QWhat is the right way to present the target type and its unit so the disclosure is usable?

Reveal model answer →

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.

QWhat evidence-backed explanation should be prepared before sign-off?

Reveal model answer →

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.

QHow should you handle the boundary mismatch and the alignment percentage?

Reveal model answer →

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Framework references

Relevant ESRS requirements and related disclosures

ESRS

E1-6

within ESRS E1: Climate Change

Open official source →

Related & explore

Transition plan for climate change mitigation → Card Internal carbon pricing → Card Anticipated financial effects from material physical and transition risks and potential climate-related opportunities → Card Identification of climate-related risks and scenario analysis → Card Resilience in relation to climate change → Card Browse all disclosures →

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FAQ

Questions this page answers

How do I use the E1-6 page to prepare a climate target disclosure draft?+

What data do I need to collect for E1-6 climate targets before I start drafting?+

How do I decide the scope and boundary for the E1-6 target information?+

Who should own the E1-6 target data and evidence pack in practice?+

What should go into the E1-6 evidence pack for assurance readiness?+

What are the common mistakes to avoid when drafting E1-6 climate target disclosures?+

How do I use the E1-6 workbook download to prepare the disclosure?+

How do I turn the E1-6 target data into a draft narrative and table?+

What does the synthetic example on the E1-6 page help me check?+

How do I use the 'From company reports' table on the E1-6 page?+

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Targets related to climate change

What to collect before drafting

Direct emissions target

Purchased energy target

Value chain target

Target coverage share

Absolute reduction target

Emissions intensity target

Target metric unit

Target boundary

Inventory boundary

Boundary alignment share

Science-based flag

Target-setting method

Planning scenario

Reference year

Starting emissions level

Interim target path

Progress checkpoints

How to prepare it

Request the climate target pack from the climate strategy owner

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

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.

We prepared the disclosed target on the same boundary basis as the comparison inventory, and any differences between the two are documented.

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.

We based the target on a recent reference year and kept the baseline emissions figure that underpins the comparison.

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.

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.

Mistakes to avoid and where judgement is needed

Mistakes to avoid

Judgement needed

How it reads on the page

Scenarios to work through

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant ESRS requirements and related disclosures

Questions this page answers

Secure your enrolment

Targets related to climate change

What to collect before drafting

Direct emissions target

Purchased energy target

Value chain target

Target coverage share

Absolute reduction target

Emissions intensity target

Target metric unit

Target boundary

Inventory boundary

Boundary alignment share

Science-based flag

Target-setting method

Planning scenario

Reference year

Starting emissions level

Interim target path

Progress checkpoints

How to prepare it

Request the climate target pack from the climate strategy owner

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

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.

We prepared the disclosed target on the same boundary basis as the comparison inventory, and any differences between the two are documented.

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.

We based the target on a recent reference year and kept the baseline emissions figure that underpins the comparison.

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.

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.

Mistakes to avoid and where judgement is needed

Mistakes to avoid

Judgement needed

How it reads on the page

Scenarios to work through

Ask the Knowledge Hub AI Assistant about this disclosure

Check your text

Relevant ESRS requirements and related disclosures

Questions this page answers

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