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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 E1-2
Identification of climate-related risks and scenario analysis
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 E1-2 · 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
E1-2 explains how the undertaking identifies and assesses climate-related risks and opportunities for financial materiality. It covers physical and transition risks, opportunities, the assessment process and relevant time horizons.
The resilience of strategy and business model is reported under E1-3. E1-2 supplies inputs to that analysis but does not itself require the resilience conclusion or its strategic consequences.
Climate-related scenario analysis is disclosed when it is used. The standard does not require every undertaking to use a prescribed 1.5°C and high-emissions pair or a fixed scenario set.
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 |
|---|---|---|---|
| Identification process | Describe how climate-related physical and transition risks and opportunities are identified. | Dated source records, governance papers and approval evidence supporting identification process. | Sustainability reporting |
| Assessment methodology | Describe how likelihood, magnitude and duration are assessed for financial materiality. | Dated source records, governance papers and approval evidence supporting assessment methodology. | Sustainability reporting / Finance |
| Physical risks | Describe identified physical risks, including relevant hazards, locations, assets and business dependencies. | Dated source records, governance papers and approval evidence supporting physical risks. | Sustainability reporting / Operations |
| Transition risks | Describe identified transition risks and their drivers. | Dated source records, governance papers and approval evidence supporting transition risks. | Sustainability reporting |
| Climate-related opportunities | Describe identified climate-related opportunities. | Dated source records, governance papers and approval evidence supporting climate-related opportunities. | Sustainability reporting |
| Time horizons | State the short-, medium- and long-term horizons used and how they relate to strategic and financial planning. | Dated source records, governance papers and approval evidence supporting time horizons. | Sustainability reporting / Finance |
| Scenario analysis used | If scenario analysis is used, describe scenarios, assumptions, ranges and time horizons relevant to the assessment. | Dated source records, governance papers and approval evidence supporting scenario analysis used. | Sustainability reporting |
| Scope and coverage | Explain the coverage of own operations, assets and business dependencies and any justified limitations. | Dated source records, governance papers and approval evidence supporting scope and coverage. | Sustainability reporting |
＋ Afficher les sous-éléments de E1-2 (liste de travail LRA)
Describe how climate-related physical and transition risks and opportunities are identified.
Describe how likelihood, magnitude and duration are assessed for financial materiality.
Describe identified physical risks, including relevant hazards, locations, assets and business dependencies.
Describe identified transition risks and their drivers.
Describe identified climate-related opportunities.
State the short-, medium- and long-term horizons used and how they relate to strategic and financial planning.
If scenario analysis is used, describe scenarios, assumptions, ranges and time horizons relevant to the assessment.
Explain the coverage of own operations, assets and business dependencies and any justified limitations.
Comment le préparer
Assess climate-related risks and opportunities for financial materiality across the applicable reporting boundary.
Collect and reconcile the records for: Identification process; Assessment methodology; Physical risks; Transition risks; Climate-related opportunities; Time horizons; Scenario analysis used; Scope and coverage.
Scenario-analysis details are required only if scenario analysis is used; resilience conclusions belong to E1-3.
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 climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Meilleure demande
Provide the climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
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
Test likelihood, magnitude and duration and document how physical locations, assets and business dependencies were considered.
Note de contexte
A location or activity cannot be excluded merely because it was absent from the assessment; explain the applicable boundary or ESRS relief.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E1-2 — 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.
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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 |
|---|---|---|
| Identification process is reported accurately and completely. | The response omits, misclassifies or overstates identification process. | Dated source records, governance papers and approval evidence supporting identification process. |
| Assessment methodology is reported accurately and completely. | The response omits, misclassifies or overstates assessment methodology. | Dated source records, governance papers and approval evidence supporting assessment methodology. |
| Physical risks is reported accurately and completely. | The response omits, misclassifies or overstates physical risks. | Dated source records, governance papers and approval evidence supporting physical risks. |
| Transition risks is reported accurately and completely. | The response omits, misclassifies or overstates transition risks. | Dated source records, governance papers and approval evidence supporting transition risks. |
| Climate-related opportunities is reported accurately and completely. | The response omits, misclassifies or overstates climate-related opportunities. | Dated source records, governance papers and approval evidence supporting climate-related opportunities. |
| Time horizons is reported accurately and completely. | The response omits, misclassifies or overstates time horizons. | Dated source records, governance papers and approval evidence supporting time horizons. |
| Scenario analysis used is reported accurately and completely. | The response omits, misclassifies or overstates scenario analysis used. | Dated source records, governance papers and approval evidence supporting scenario analysis used. |
| Scope and coverage is reported accurately and completely. | The response omits, misclassifies or overstates scope and coverage. | Dated source records, governance papers and approval evidence supporting scope and coverage. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Omitting opportunities or financial materiality.
Reporting E1-3 resilience conclusions as E1-2.
Presenting scenario analysis as universally mandatory.
Using a fixed scenario pair as an ESRS rule.
Treating internal boundary choices as automatic exclusions.
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Comment préparer E1-2 ?
Quelles données dois-je collecter ?
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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
E1-2
au sein de ESRS E1 : Climate Change
Connexes et exploration
Transition plan for climate change mitigation → FicheInternal carbon pricing → FicheAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → 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 · E1-2
Apprenez à préparer cette information de bout en bout
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.
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-e1-2/
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