ESRS E1: Climate Change·Disclosure Requirement E1-10
Internal carbon pricing
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Pasaporte publicado
Revisión pendienteNorma
ESRS E1: Climate Change
Disclosure Requirement E1-10 · 2026-5010-final
Última revisión
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Material formativo de LRA · No emitido ni avalado por European Commission
Foco de la divulgación
This disclosure asks an organisation to explain whether it uses an internal carbon price, and if so, how that price is applied in practice. The report should make clear what type of internal price is used, what decisions it informs, and whether it is used consistently in planning, investment appraisal, or operational decision-making rather than only in isolated cases.
The practical focus is on the real scope and role of the price across the business. Readers should be able to see whether it covers the whole organisation or only selected activities, sites, or projects, and how it influences choices on emissions-related risks and opportunities. The emphasis is on transparency about coverage, purpose, and use, not just the existence of a headline figure.
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 |
|---|---|---|---|
| Carbon price in use | Confirm whether the group uses an internal carbon price in any business decision process during the reporting period, and record a clear yes/no. | Pricing policy, investment appraisal templates, planning papers, or approval memos showing the price is applied. | Finance / Sustainability |
| How price informs choices | Describe the ways the carbon price is built into decisions, such as screening, ranking, budgeting, or project approval, using the actual decision processes used in the period. | Capital allocation papers, project business cases, planning guidance, or committee packs showing the price affecting decisions. | Finance / Strategy |
| Aligned reporting assumptions | State whether the assumptions behind the carbon price are kept in step with the assumptions used in the financial statements, and explain the basis for that alignment. | Accounting policy papers, valuation models, impairment files, budgeting assumptions, and finance sign-off notes. | Finance / Accounting |
| Average carbon price | Capture the average internal carbon price applied in the period, expressed per tonne of CO2e, using the same basis used in the underlying pricing records. | Pricing schedule, model outputs, project files, or finance calculations showing the period average and unit basis. | Finance / Sustainability |
| Pricing scheme coverage | Describe which parts of the business, activities, or decisions are covered by the carbon pricing approach, and note any exclusions or limits in scope. | Carbon pricing policy, scope notes, business unit coverage lists, and implementation guidance. | Sustainability / Finance |
Cómo prepararlo
Solicitar los datos
Request the internal carbon pricing details from Finance
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
How does the business use an internal carbon price in planning, investment and other decisions, and what price level and scope are being applied?
Use your organisation’s own terms first, then map them to the disclosure. For example, if your teams talk about a shadow price, carbon fee, internal levy or planning rate, use that wording in the request and only translate it afterwards for reporting. Keep the ask practical and avoid framework jargon where your business does not use it internally.
Solicitud débil
Please provide the ESRS E1:E1-10 internal carbon pricing disclosure data, including whether internal carbon pricing is used, how it is used in decision-making, consistency with financial statement assumptions, the average carbon price, and the pricing scheme scope.
Por qué falla: It uses framework language that many owners will not recognise, so the request is harder to action. It also does not tell the owner what source file, period, boundary, or approval trail to provide, which makes the response less usable for reporting review.
Solicitud mejor
Please send the finance team’s carbon pricing note or model extract for [reporting period], showing the price used, where it is applied in planning or investment decisions, whether it matches the assumptions used in the financial statements, the average price and unit basis, and the scope covered. Include the source file, version, owner and approver, and use your own internal terms in the response.
Plantilla de correo formal
Subject: Request for internal carbon pricing information for [reporting period] Hi [name/team], We are preparing the sustainability reporting pack and need a short evidence pack on how our organisation uses an internal carbon price. Please send, for [reporting period]: - the type of internal carbon price used in the business; - where it is applied in decision-making, such as planning, investment cases, budgeting or scenario work; - whether it is aligned with the assumptions used in the financial statements, or if it differs; - the average price and the unit basis used; - the scope covered by the pricing approach; - the source file or system, plus the owner and approver. Please use your team’s own terminology in the response, and we will map it to the reporting wording afterwards. If helpful, you can return this as a short table plus the supporting document or model extract. Please also note any exclusions, changes during the period, or points we should check before sign-off. Thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you share the internal carbon pricing details for [reporting period]? Please include the price used, where it is applied, whether it matches the financial assumptions or not, the scope covered, and the source file/model. Use your own team terms and we’ll map them later. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A group uses a planning carbon rate in capex screening and plant upgrade cases.
Solicitud adaptada. Please share the planning rate used in capex and project approvals for [reporting period], including where it is applied, the average rate, the scope covered across plants and product lines, and whether it is aligned with the assumptions used in the financial statements. Attach the model extract or approval note.
Ejemplo de respuesta. The group used a shadow price of EUR 90 per tCO2e in capex screening for major plant projects. It was applied to new equipment cases and decarbonisation options across three manufacturing sites. The rate was used for planning and was not the same as the assumptions in the financial statements. Source: capex model v4, approved by Finance Director.
Real estate
Contexto. A property business applies an internal levy to refurbishment and development appraisals.
Solicitud adaptada. Please provide the internal levy or carbon rate used in refurbishment and development appraisals for [reporting period], including the price, the projects it covers, how it feeds into investment decisions, and whether it is consistent with the financial statement assumptions. Include the policy note and the latest appraisal template.
Ejemplo de respuesta. A carbon levy of GBP 75 per tCO2e was applied to refurbishment appraisals and selected development cases. It influenced option ranking in investment papers. The levy was separate from the assumptions used in the financial statements. Evidence: carbon pricing policy dated March 2025 and appraisal template v2.
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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
Explain how the organisation defines its internal carbon price, which parts of the business it covers, and whether the figure is aligned with the assumptions used in the financial statements.
Nota de contexto
State whether the organisation uses an internal carbon price, how it informs business choices, and what the reported average price and scope tell readers about the breadth and purpose of the approach.
Declaración sobre las variaciones
If the average price or coverage has changed, note whether this reflects a revised pricing method, a wider or narrower scope, or a change in how the price is used in decision-making.
Entrada del índice de contenidos
E1-10 Internal carbon pricing — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We say whether the group uses an internal carbon price at all, and we describe the pricing approach in plain terms. | The assurer will check that the statement is complete and not overstated, and that the reporter has not implied a pricing approach where none is actually used. | Policy papers or internal guidance on carbon pricing; management confirmation of whether any scheme is in place; draft disclosure showing the yes/no statement is consistent with internal records. |
| We explain where the carbon price is used in practice, including the main business choices and operating decisions it informs. | The assurer will probe whether the reported use is real and current, and whether the description matches how the price is actually fed into decisions rather than being a generic statement. | Decision papers, investment appraisals, planning packs, or committee papers showing the price being applied; process notes describing how it is used; sign-off from the relevant business owner. |
| We have checked that the price used for this purpose is aligned with the price assumptions used in impairment work, or we have explained any difference clearly. | The assurer will look for unexplained gaps between the internal price and the assumptions used in financial reporting, especially where the two could affect each other. | Impairment model inputs, finance papers, and reconciliation notes comparing the two price bases; explanations for any differences; review by finance and sustainability teams. |
| For each pricing approach we use, we show the average amount per tonne and make clear which part of the business or which activities that approach covers. | The assurer will test whether the averages are calculated on a sensible basis, whether the coverage is clearly defined, and whether the figures are not mixed across different schemes. | Calculation workings, scheme definitions, scope notes, and source data used to derive each average; mapping of each scheme to the relevant business area, asset set, or activity group; evidence of review of the arithmetic and classification. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Carencias habituales
Errores que evitar al recopilar los datos
Dónde suele hacer falta juicio profesional
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
We use an internal carbon charge in our investment and operating decisions, and we apply it consistently with the assumptions used in our financial statements. For the year, the average charge applied across the relevant business areas was **€85 per tonne of CO₂e**.
- The charge covered **100%** of the projects and procurement decisions in scope for our capital allocation process.
- It was used to compare lower-emission options, test payback periods, and screen major spending proposals before approval.
This example shows how a reporter can explain whether an internal carbon charge is used, how it affects decisions, whether it aligns with financial statement assumptions, and what the average charge was, without naming the organisation.
We do not use an internal carbon charge in our current planning cycle, so it is not built into our investment appraisals or budget setting. Because of that, there is no average charge to report, and our financial statement assumptions are not set on that basis.
- The company has not adopted a carbon price for decision-making across its fleet renewal and warehouse expansion plans.
- The relevant pricing scheme scope is therefore **0%** for this reporting period.
This example shows a reporter that has not adopted an internal carbon charge, explains the effect on decisions and financial statement assumptions, and makes clear that there is no average charge or covered scope to report.
Informes de empresas
Cómo informan las empresas sobre E1-10 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
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Escenarios para trabajar
A group finance team is updating a capital request for a new production line. The project pack includes an internal carbon charge to test whether the investment still works if emissions costs rise, and the same charge is also used in the impairment model.
A preparer finds two different carbon prices in the planning files: one used by the sustainability team for project screening and a lower one used by treasury in long-term forecasts. Management says both are intentional because they serve different purposes.
A manufacturing business uses a shadow price only for major projects above a set threshold, while smaller projects are assessed without it. The sustainability team is unsure whether to report the price as covering the whole business or only part of the investment process.
A preparer is drafting the disclosure and has the average carbon price from the year-end planning model, but the model combines prices from several internal tools and one external benchmark. The team is unsure whether the figure should reflect the blended amount or only the price used in the main approval process.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E1-10
dentro de ESRS E1: Climate Change
Relacionado y explorar
Más en ESRS E1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
Start with the five datapoints listed on the page: carbon price in use, how the price informs choices, aligned reporting assumptions, average carbon price, and pricing scheme coverage. The page also gives a step-by-step preparation section to help you turn those inputs into a draft.
Use it as a working checklist to move from raw inputs to a draft disclosure. It is designed to help you identify the right data, set the scope and assumptions, and organise the information before writing.
The page provides an evidence pack with five items to support assurance readiness. Use it alongside the four assurance claims to verify so you can show the claim, the risk, and the supporting evidence clearly.
The page says there are four assurance claims to verify, each framed around claim, risk, and evidence. Use them to check that the disclosure is supported by traceable documentation before it is finalised.
The page is set up for practitioners to assign ownership across ESG, HR, data owners, and assurance reviewers. Use the preparation steps and evidence pack to agree who collects each input, who checks it, and who signs it off.
It includes a list of common reporting gaps and mistakes to help you spot weak points early. Use that list as a pre-submission check against your draft, evidence pack, and assumptions.
Treat it as a drafting aid, not a real company example. The page includes synthetic illustrative disclosures and a quantitative table to show how the information can be presented consistently in a draft.
The draft-output section gives visualisation ideas, narrative starters, and a content-index line. Use those to turn your prepared data into a clear first draft and to keep the structure consistent.
The workbook is there to help you organise preparation and assurance evidence in one place. Use it to capture the required datapoints, track ownership, and assemble the evidence pack before drafting.
It is a quick-reference download for the disclosure topic. Use it alongside the workbook when you need a concise reminder of the datapoints, preparation steps, and assurance checks.
The page includes a 'From company reports' table that links to real published reports where the topic is disclosed. Use it to see how others have presented the topic, while still drafting your own disclosure from the page guidance.
Más preguntas con las que puede ayudar esta página
Profundizar · E1-10
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