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ESRS E1: Climate Change·Disclosure Requirement E1-2

Identification of climate-related risks and scenario analysis

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 E1-2 · 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
8LRA preparation fields 8affermazioni da verificare 8aree di evidenza

Focus dell’informativa

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.

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
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
＋ Mostra i sotto-elementi di E1-2 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

Provide the climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.

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

Test likelihood, magnitude and duration and document how physical locations, assets and business dependencies were considered.

Nota di contesto

A location or activity cannot be excluded merely because it was absent from the assessment; explain the applicable boundary or ESRS relief.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E1-2 — 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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ 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

E1-2

all’interno di ESRS E1: Climate Change

Apri la fonte ufficiale →

Correlati ed esplora

Transition plan for climate change mitigation → SchedaInternal carbon pricing → SchedaAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → 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 · E1-2

Impara a preparare questa informativa dall’inizio alla fine

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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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