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ESRS E1: Climate Change·Disclosure Requirement E1-1

Transition plan for climate change mitigation

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

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Passaporto pubblicato

Ultima revisione il 2026-07-24
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da European Commission

Standard

ESRS E1: Climate Change

Disclosure Requirement E1-1 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa
9LRA preparation fields 9affermazioni da verificare 9aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di E1-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Map each preparation field to E1-1 or an explicit cross-reference and preserve the distinction between direct requirements and optional internal controls.

Nota di contesto

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 download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E1-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

E1-1

all’interno di ESRS E1: Climate Change

Apri la fonte ufficiale →

Correlati ed esplora

Internal carbon pricing → SchedaAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → SchedaIdentification of climate-related risks and scenario analysis → SchedaResilience in relation to climate change → SchedaPolicies related to climate change mitigation and adaptation → Scheda Sfoglia tutte le informative →

Altro in ESRS E1 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · E1-1

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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