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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
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ESRS E1: Climate Change·Disclosure Requirement E1-1
Transition plan for climate change mitigation
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Dernière révision le 2026-07-24
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Norme
ESRS E1: Climate Change
Disclosure Requirement E1-1 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de E1-1 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
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.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.
Note de contexte
A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E1-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧
02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E1-1
au sein de ESRS E1 : Climate Change
Connexes et exploration
Internal carbon pricing → FicheAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → FicheIdentification of climate-related risks and scenario analysis → FicheResilience in relation to climate change → FichePolicies related to climate change mitigation and adaptation → Fiche
Parcourir toutes les informations →
Plus dans ESRS E1 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E1-1
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-e1-1/
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