Disclosure focus
This disclosure asks an organisation to explain the climate-related targets it has set, what those targets cover, and how they are being used to steer action. In practice, the report should make clear the target areas, the time horizon, the baseline or reference point used where relevant, and whether the target is intended to reduce emissions, improve resilience, or support another climate objective. The emphasis is on showing that the targets are specific enough to be meaningful and that they connect to the organisation’s wider climate approach.
The practical focus is on coverage and credibility: readers should be able to see whether the targets apply to the whole organisation or only to selected activities, sites, regions, or business lines. If some parts of the business are excluded, that should be clear, along with any differences in scope, timing, or ambition between targets. The aim is to help users judge how comprehensive the target-setting is, rather than just seeing a headline commitment for a flagship site or a single initiative.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show E1-6 sub-elements (LRA working checklist)
Set out the target as an absolute amount.
State what share of the relevant activity or portfolio it covers.
Set out the target as an intensity measure.
Specify the direct emissions covered.
Specify the indirect energy-related emissions covered.
Specify the other indirect emissions covered.
State the unit used for the target.
State what share of the inventory is aligned.
Describe the emissions inventory boundary used.
Describe the target boundary used.
State the emissions level used as the starting point.
State the base year used for that starting point.
Set out any interim targets.
Describe the method used to develop the target.
Set out the milestones used to track progress.
State the scenario used to inform the target.
Indicate whether the target is science-based.
How to prepare it
1Start by fixing the reporting perimeter for each emissions area you will disclose: identify the direct emissions set, the purchased-energy set, and the wider value-chain set, then state the share of coverage you are using for the target. Keep the boundary description separate from the inventory boundary so the reader can see what is included in the target and what is included in the emissions inventory.
2Define the target type in business terms before you draft the disclosure: say whether it is framed as a fixed total reduction or as a reduction per unit of output, and name the unit used where relevant. If the target is linked to a science-based approach, note that status clearly and record the method used to reach that conclusion.
3Gather the source records that support the target design: the chosen scenario, the base year, the starting emissions figure, the interim checkpoints, and the end-point milestones. Make sure each item can be traced back to a dated internal source or approved external reference.
4Assemble the figures and narrative in a way that matches the data points one by one. For percentage fields, calculate the coverage or alignment figure from the underlying boundary work; for text fields, write a concise explanation that states the target, the boundary choices, and the basis for the science-based assessment without adding extra claims.
5Document any exclusions, boundary changes, or differences between the target perimeter and the emissions inventory. Explain what was left out, why it was left out, and how that affects the reported alignment or coverage figure, so the reader can understand any gap between the two sets of numbers.
6Before sign-off, check the draft against the official source material and the underlying evidence pack. Confirm that every required item is present, the wording is consistent with the source records, and the reported values, dates, and descriptions match the approved documentation.
Request the data
Request the climate target pack from the climate strategy owner
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What climate targets has the business set, what do they cover, and how are they defined and tracked against the emissions inventory?
Use your organisation’s own names for the team, target types, emissions categories, and tracking tools first; then map them to the reporting fields below. Keep the request in business language that the owner already uses, rather than framework wording.
Weak request
Please provide the ESRS E1-6 target disclosures, including scope coverage, absolute and intensity targets, boundary alignment, science-based methodology, scenario, base year, baseline emissions, interim targets, and milestones.
Why it fails: It uses framework language that many operational owners will not use day to day, so it is harder to action and easier to misread. It also bundles the ask in reporting terms rather than the team’s own target-tracking language, which can slow down retrieval and increase the chance of incomplete evidence.
Better request
Please send the latest approved climate target tracker or board paper for [reporting period], using your own terms for the target, the emissions categories it covers, the unit, the boundary used for the target, the boundary used for the emissions inventory, how closely those boundaries match, whether the target follows a science-aligned approach, the method and scenario used, the base year and baseline emissions, and any interim checkpoints or milestones.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
State how the emissions figures were built, including which emissions sources are included, how the reporting boundary was set, what the coverage percentage refers to, and whether the target is framed as an overall reduction or an intensity-based goal.
Context note
Explain what the numbers mean in practice by linking the three emissions scopes to the organisation’s target, the unit used for the target, and the extent to which the inventory and target boundaries match.
Fluctuation statement
If the figures move materially, explain whether the change came from a shift in the included emissions sources, a change in the boundary, a different base year comparison, or a revised target approach.
Content index entry
E1-6 Targets related to climate change — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for E1-6 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
Chasing the sustainability team alone can miss the person who actually holds the target file, the emissions inventory, or the board-approved plan.
Using framework labels too early
Asking for data in disclosure language can confuse colleagues, so they send back the wrong internal report or a partial extract that does not match how the business tracks the target.
No clear boundary
If the team does not pin down which sites, entities, or activities sit inside the target and the emissions inventory, the numbers can be built on different populations.
Wrong time basis
Pulling figures from a different reporting period, cut-off date, or update cycle can make the target data out of step with the rest of the climate pack.
Mixed counting basis
Combining absolute figures with intensity measures, or mixing units without a clean check, can produce a target record that cannot be compared like-for-like.
Source labels lost
Copying values into a new tracker without keeping the original file names, field names, or source tags makes it hard to trace where each target figure came from.
Populations merged
Rolling separate target sets together, such as different business lines or target types, can hide important differences that should stay split in the working papers.
Missing evidence trail
If the team saves the number but not the supporting note, version history, or sign-off record, no one can later show how the target data was checked and approved.
Where judgement is often needed
Choosing which emissions sources sit inside the target
State clearly whether the target covers direct fuel use, purchased energy, and value-chain emissions, and explain any deliberate exclusions so readers can see how the target set matches the emissions inventory used for reporting.
Setting the organisational perimeter after buying or selling businesses
If the group has changed through acquisitions or disposals, explain whether the target base and future tracking have been reset, restated, or left unchanged, and give the reason for the approach taken.
Handling mixed country rules and local operating definitions
Where sites use different local definitions or calculation conventions, describe the common company-wide basis used for the target and note any country-level exceptions or conversions applied to keep the figures comparable.
Deciding how to treat activities that sit near the boundary
Explain the rule used for borderline operations, joint ventures, leased assets, contractors, or other near-scope activities, and disclose any material judgement about inclusion or exclusion.
Choosing the measurement basis for the target line
If the target is set on an absolute basis or on an intensity basis, state the metric, the unit, and the denominator or activity driver used, so the reader can understand what is being tracked over time.
Linking the target to a baseline year and starting emissions figure
Disclose the year chosen as the starting point, the emissions figure used for that year, and whether that figure is measured, estimated, or restated, especially where later corrections affect comparability.
Explaining the method behind science-aligned targets
When the target is described as science-aligned, name the method, scenario, and milestone path used, and explain any assumptions or simplifications that affect how the pathway was built.
Showing how much of the business the target actually covers
Give the percentage of the organisation’s emissions or operations included in the target, explain the basis for that coverage figure, and note any parts of the business left out because the data were not available or not reliable enough.
Rounding and aggregation choices for sensitive or fragmented data
Use a consistent rounding rule and, where detailed site or country data cannot be shown for confidentiality or practicality reasons, aggregate the information and explain the level at which it has been combined.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — manufacturing
: we set a group-wide emissions pathway from a 2024 base year, with a 2030 absolute cut and an intensity reduction, and we state how much of our footprint sits inside the boundary used for the target and the inventory. We also note whether the pathway is science-based, the method used, and the scenario behind it.
Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.
Illustrative (synthetic) example — food retail
: our 2022 baseline supports a 2030 reduction plan covering direct, purchased-energy, and value-chain emissions, with the same boundary used for both the target and the inventory. We disclose the share covered, the absolute and intensity goals, and whether the pathway follows a science-based approach and scenario.
Illustrative only; figures are internally consistent and intended to show how the datapoints can be presented in practice.
How companies report E1-6 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
Globalvia’s 2025 Sustainability Report provides specific reported values for Scope 1 and Scope 2 greenhouse gas emissions, showing figures for the base year 2019, the most recent year 2024, and target performance for 2025 on page 46. The report also references a commitment to reduce Scope 3 emissions by 40% by 2035 (p.39) and mentions alignment with the Science Based Targets initiative (SBTi) for emissions coverage (p.46). However, the report lacks clear percentage values or detailed narrative on methodology for emissions reductions, and several narrative items related to these disclosures are not found or remain unclear.
Danone S.A.
Food Production — Animal Source · France · 2025
Danone S.A.’s 2025 Universal Registration Document reports achieving 60.5% of its 2030 climate reduction target, up from 46.2% the previous year, with targets validated by the Science-Based Targets initiative and aligned with a 1.5 °C commitment (p.226). The report includes scope 1, 2, and 3 greenhouse gas emissions data and specifies that the target boundary covers land-related emissions and removals from bioenergy feedstocks (pp.207, 226, 334). However, there is no clear narrative on methodology or detailed explanation of the target-setting process, and several expected narrative items and percentage values are not found or remain unclear in the report.
Mowi ASA
Food Production — Animal Source · Norway · 2024
Mowi ASA’s Integrated Annual Report 2024 includes a clear disclosure of its climate targets, stating on page 24 that it has 1.5°C aligned and shown Science Based Targets aiming to reduce absolute Scope 1 and 2 greenhouse gas emissions. The report also references scope 1, 2, and 3 emissions targets, including FLAG emissions, with details on renewable electricity usage and emissions reduction ambitions (pp. 22-24). However, the report lacks specific percentage values or detailed methodology for these targets, and related narrative on climate scenarios is unclear or absent, with only a brief mention of SSP5-8.5 on page 73 that does not constitute a full disclosure.
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Check your understanding
Scenarios to work through
Your group has set a climate target for its own operations and purchased electricity, but the draft note only says the target covers 'operations' and gives one headline percentage. The working papers also show a separate supply-chain target, yet no one has checked whether that is part of the same target set or a different one.
QHow should you decide what to include so the target description is complete and not misleading?
Reveal model answer →Hide answer ↑Start by listing each target separately and linking it to the emissions area it covers: direct emissions, bought energy, and value-chain emissions. Then state the coverage percentage for each target, rather than rolling different scopes into one vague statement. If a target applies only to part of the inventory, make that boundary clear in the narrative and in the data fields so readers can see what is included and what is not.
Why this matters · Describe each climate target by the emissions area it covers and show the share of the inventory it reaches.
The sustainability team has a reduction target expressed as 'cut emissions per unit of output by 30% by 2030'. Finance has also drafted a separate absolute reduction goal for the same period, but the reporting pack currently mentions only the intensity measure.
QWhat is the right way to present the target type and its unit so the disclosure is usable?
Reveal model answer →Hide answer ↑Identify whether the target is an absolute cut, an intensity-based target, or both, and state that plainly. For an intensity target, name the unit that the ratio is based on, such as emissions per tonne of product or per revenue unit, so the reader can understand the denominator. If the organisation uses more than one target type, present each one on its own terms instead of blending them into a single description.
Why this matters · Make the target type and measurement basis explicit so the reader can tell what is being reduced and how.
A company says its climate target is 'science-aligned' because an external adviser reviewed it, but the file does not show the method used, the scenario behind it, or the base year and starting emissions. The team is unsure whether that level of detail matters if the target has board approval.
QWhat evidence-backed explanation should be prepared before sign-off?
Reveal model answer →Hide answer ↑If the target is presented as science-based, explain the method used to reach that conclusion and the scenario on which it rests. Also state the base year and the emissions level used as the starting point, plus any interim checkpoints and milestones that show how progress will be tracked over time. Board approval does not replace the need to explain the basis of the target in a way that a reader can follow.
Why this matters · A science-based claim needs the method, scenario, starting point, and progress markers behind it.
The reporting team has a target that was set for the whole group, but the emissions inventory used in the report excludes a newly acquired subsidiary for part of the year. The draft note says the target is 'group-wide' and gives an alignment percentage of 100%, even though the inventory boundary is narrower than the target boundary.
QHow should you handle the boundary mismatch and the alignment percentage?
Reveal model answer →Hide answer ↑Compare the target boundary with the inventory boundary and explain any difference in plain language. The alignment percentage should reflect how much of the target boundary is actually covered by the inventory used for reporting, so it should not be shown as full coverage if part of the group is missing from the inventory. If the target and inventory are not the same, the disclosure should make that gap visible rather than implying perfect alignment.
Why this matters · When the target boundary and inventory boundary differ, disclose the mismatch and calculate coverage honestly.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
Transition plan for climate change mitigation → Guide ✓Internal carbon pricing → Guide ✓Anticipated financial effects from material physical and transition risks and potential climate-related opportunities → Guide ✓Identification of climate-related risks and scenario analysis → Guide ✓Resilience in relation to climate change → Guide ✓Policies related to climate change mitigation and adaptation → Guide ✓Show all 10 related disclosures →
FAQ
Questions this page answers
How do I use the E1-6 page to prepare a climate target disclosure draft?+−
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints list. The page is designed to help you turn your source data into a draft disclosure, not to replace your own reporting judgement.
What data do I need to collect for E1-6 climate targets before I start drafting?+−
The page lists the datapoints to prepare, including target type, coverage, boundary, method, scenario, reference year, starting emissions level, interim path and checkpoints. Use that list as your collection checklist so you can see what is missing before drafting.
How do I decide the scope and boundary for the E1-6 target information?+−
Use the datapoints on target boundary, inventory boundary and boundary alignment share to define what the target covers and how it lines up with the inventory. The page is meant to help you document the scope clearly rather than guess at it later.
Who should own the E1-6 target data and evidence pack in practice?+−
The page is useful for assigning ownership because it shows which datapoints need input from different teams and which evidence items should sit behind the disclosure. In practice, the ESG lead can coordinate, while data owners provide the underlying target, emissions and methodology evidence.
What should go into the E1-6 evidence pack for assurance readiness?+−
The page includes an evidence pack with five items and also sets out six assurance claims to verify. Use those together to build a file that shows the claim, the risk and the supporting evidence for each key point.
What are the common mistakes to avoid when drafting E1-6 climate target disclosures?+−
The page lists common reporting gaps and mistakes so you can check for missing datapoints, unclear boundaries and weak support for the target narrative. It is intended as a practical quality check before you finalise the draft.
How do I use the E1-6 workbook download to prepare the disclosure?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is there to help you organise the datapoints, evidence and assurance checks. Use it alongside the page content to structure your working papers and draft output.
How do I turn the E1-6 target data into a draft narrative and table?+−
The draft-output section gives visualisation ideas, narrative starters and a content-index line to help you convert the data into report-ready wording. The synthetic example disclosure also shows how the information can be presented in a structured way.
What does the synthetic example on the E1-6 page help me check?+−
It shows how the disclosure can look in practice, including a quantitative table where relevant. Because it is synthetic, you can use it as a formatting and completeness check without treating it as a real company benchmark.
How do I use the 'From company reports' table on the E1-6 page?+−
The table points you to real published reports where the topic is disclosed, so you can see how others have presented similar information. It is a reference aid for drafting and benchmarking, not a one-to-one mapping or official template.
More questions this page can help with
E1-6 climate change target disclosure checklist for ESG managersE1-6 datapoints to collect before drafting climate targetsE1-6 target boundary and inventory boundary how to documentE1-6 assurance evidence pack what to includeE1-6 common reporting gaps and mistakes to avoidE1-6 Prep & Assurance workbook how to useE1-6 printable Library Card PDF what is it forE1-6 synthetic example disclosure table how to read itE1-6 narrative starters for climate target disclosureE1-6 content index line example for report draftingE1-6 from company reports table how to use for benchmarkingE1-6 science-based flag and target-setting method how to capture
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