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ESRS E1: Climate Change·Disclosure Requirement E1-1

Transition plan for climate change mitigation

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS E1: Climate Change

Disclosure Requirement E1-1 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
9LRA preparation fields 9beweringen te toetsen 9bewijsgebieden

Kern van de disclosure

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.

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Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van E1-1 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

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Notities die gegevens tot een disclosure maken

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Methodenotitie

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

Contextnotitie

A transition plan may be part of a wider plan, but the E1-1 response must make the mitigation content and cross-references clear.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E1-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

E1-1

binnen ESRS E1: Climate Change

Officiële bron openen →

Gerelateerd & verkennen

Internal carbon pricing → KaartAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → KaartIdentification of climate-related risks and scenario analysis → KaartResilience in relation to climate change → KaartPolicies related to climate change mitigation and adaptation → Kaart Alle disclosures bekijken →

Meer in ESRS E1 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · E1-1

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