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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
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ESRS E1: Climate Change·Disclosure Requirement E1-2
Identification of climate-related risks and scenario analysis
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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-07-24
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 E1-2 · 2026-5010-final
Laatst beoordeeld
2026-07-24
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission
Voor deze disclosure
Kern van de disclosure
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.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.
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 |
|---|---|---|---|
| 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 |
＋ Subelementen van E1-2 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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.
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 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.
Beter verzoek
Provide the climate risk and opportunity register, financial-materiality methodology, hazard and location analysis, time horizons, scope reconciliation and scenario documentation where used.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
Test likelihood, magnitude and duration and document how physical locations, assets and business dependencies were considered.
Contextnotitie
A location or activity cannot be excluded merely because it was absent from the assessment; explain the applicable boundary or ESRS relief.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor E1-2 — 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.
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 |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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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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
E1-2
binnen ESRS E1: Climate Change
Gerelateerd & verkennen
Transition plan for climate change mitigation → KaartInternal carbon pricing → KaartAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → 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 · E1-2
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Hoe deze bibliotheek is opgebouwd
312 gepubliceerde rapporten geïndexeerd
63.171 pagina’s met verwijzingen op paginaniveau
272 door practitioners gemaakte Disclosurekaarten
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