Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Gratis · Miembros de la Community
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ESRS E1: Climate Change·Disclosure Requirement E1-1
Transition plan for climate change mitigation
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Última revisión el 2026-07-24
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Norma
ESRS E1: Climate Change
Disclosure Requirement E1-1 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E1-1 (lista de trabajo de LRA)
Explain how the strategy and business model are compatible with a sustainable economy, the 1.5°C objective and EU climate neutrality by 2050.
Describe the main mitigation levers and key actions planned, including changes in the product and service portfolio and use of new technologies.
Include or cross-reference the applicable absolute GHG emission-reduction targets under E1-6.
Describe and quantify significant operating and capital expenditure supporting implementation, with relevant Taxonomy alignment where required.
Explain potential locked-in GHG emissions from key assets and products and how they may affect target achievement.
Provide the required Taxonomy-related and fossil-fuel activity information.
Explain how the plan is embedded in strategy and financial planning and identify approval and oversight arrangements.
Report progress in implementing the transition plan.
If no mitigation transition plan is in place, state this and indicate whether and when one will be adopted.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.
Nota de contexto
A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E1-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
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Pruebe
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¿Qué datos necesito recopilar?
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Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E1-1
dentro de ESRS E1: Climate Change
Relacionado y explorar
Internal carbon pricing → FichaAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → FichaIdentification of climate-related risks and scenario analysis → FichaResilience in relation to climate change → FichaPolicies related to climate change mitigation and adaptation → Ficha
Ver todas las divulgaciones →
Más en ESRS E1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E1-1
Aprenda a preparar esta divulgación de principio a fin
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.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-e1-1/
Gratis · LRA Community
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