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ESRS E1: Climate Change·Disclosure Requirement E1-6

Targets related to climate change

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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Review in behandeling
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Standaard

ESRS E1: Climate Change

Disclosure Requirement E1-6 · 2026-5010-final

Van kracht

2027-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

—

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

Voor deze disclosure
17velden voor te bereiden 6beweringen te toetsen 5bewijsgebieden 3rapportvoorbeelden

Kern van de disclosure

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.

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
Direct emissions target State the organisation’s own emissions target covering emissions it directly produces, using plain terms and the agreed target wording. Evidence required: approved target statement, board paper, or sustainability plan showing the direct-emissions target. Sustainability / Climate team
Purchased energy target State the target that applies to emissions linked to bought-in electricity, heat, steam or cooling, in the organisation’s own wording. Evidence required: approved target statement, board paper, or sustainability plan showing the purchased-energy target. Sustainability / Climate team
Value chain target State the target covering emissions outside the organisation’s direct operations and bought-in energy, using the organisation’s chosen wording. Evidence required: approved target statement, board paper, or sustainability plan showing the value-chain target. Sustainability / Climate team
Target coverage share Capture the percentage of the organisation’s emissions footprint that the target is meant to cover, using the same boundary and period as the target itself. Evidence required: target coverage calculation, inventory mapping, and sign-off from the climate reporting owner. Sustainability / Climate team
Absolute reduction target Describe the target as a fixed emissions reduction amount, with the unit and time basis used by the organisation. Evidence required: approved target wording, target schedule, or climate plan showing the absolute reduction measure. Sustainability / Climate team
Emissions intensity target Describe the target as a reduction relative to business output or activity, and state the measure used for the denominator. Evidence required: approved target wording, target schedule, or climate plan showing the intensity measure and denominator. Sustainability / Climate team
Target metric unit Record the unit used to express the target, such as tonnes, percentage, or emissions per unit of output, exactly as set in the target documentation. Evidence required: target document, KPI schedule, or reporting template showing the unit used for the target. Sustainability / Climate team
Target boundary Capture the organisational boundary used for the target, including which parts of the business and which emissions sources are in or out. Evidence required: target methodology, boundary memo, or board-approved climate plan defining the target boundary. Sustainability / Climate team
Inventory boundary Capture the boundary used for the emissions inventory that supports the target, including the entities and sources counted in the inventory. Evidence required: emissions inventory methodology, consolidation note, or assurance pack showing the inventory boundary. Sustainability / Climate team
Boundary alignment share Record the percentage of the target boundary that matches the inventory boundary, using the same consolidation approach on both sides. Evidence required: boundary comparison schedule, consolidation mapping, and sign-off from the reporting owner. Sustainability / Climate team
Science-based flag Indicate whether the target has been set using a recognised science-based approach, as confirmed by the organisation. Evidence required: target approval pack, external validation letter, or internal sign-off confirming the science-based status. Sustainability / Climate team
Target-setting method Describe the approach used to set the target, including the calculation or framework applied and the main assumptions used. Evidence required: methodology paper, model output, or target-setting memo showing the approach used. Sustainability / Climate team
Planning scenario State the future-looking scenario used to test or shape the target, using the organisation’s own scenario name and description. Evidence required: scenario analysis pack, climate model, or board paper naming the scenario used. Sustainability / Climate team
Reference year Capture the chosen starting year for the target, exactly as used in the target calculation and reporting timeline. Evidence required: target schedule, baseline memo, or board-approved climate plan showing the reference year. Sustainability / Climate team
Starting emissions level Record the emissions amount used as the starting point for the target, with the same boundary, unit and year as the reference year. Evidence required: baseline inventory, calculation workbook, or assurance file showing the starting emissions figure. Sustainability / Climate team
Interim target path Describe the intermediate target points on the way to the long-term goal, including the years and values set for each step. Evidence required: target roadmap, climate plan, or board paper listing the interim target path. Sustainability / Climate team
Progress checkpoints Capture the milestone points used to track progress against the target, including the dates and expected outcomes for each checkpoint. Evidence required: target tracker, implementation plan, or board reporting pack showing the milestones. Sustainability / Climate team
＋ Subelementen van E1-6 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Start 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.
Define 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.
Gather 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.
Assemble 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.
Document 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.
Before 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.

De gegevens opvragen

Request the climate target pack from the climate strategy owner

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

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.

Zwak verzoek

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.

Waarom dit misgaat: 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.

Beter verzoek

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.

Sjabloon voor een formele e-mail
Subject: Request for climate target evidence for [reporting period]

Hi [name/team],

I’m pulling together the evidence pack for our climate target disclosure and would appreciate your help with the latest approved information.

Please send, for [reporting period], the following in your own working terms where possible:
- the current target set and how it is described internally
- which emissions categories it covers
- the share of emissions covered, if tracked
- whether it is a gross reduction goal, an intensity goal, or another target type
- the unit used
- the boundary used for the target and the boundary used for the emissions inventory
- any note showing how closely the target boundary matches the inventory boundary
- whether the target is based on a science-aligned approach
- the method or memo used to assess that
- the scenario or pathway referenced
- the base year and baseline emissions
- any interim checkpoints and milestone dates

If there is a board paper, approved target tracker, or signed-off memo, please attach it as supporting evidence. A simple table is fine if that is easier.

Please adapt this to your organisation’s language and check the official source before sign-off.

Thanks,
[preparer name]
Korte versie voor Teams / Slack
Hi [name/team] — could you share the latest approved climate target info for [reporting period]? Please use your own internal terms and attach the tracker / board paper / memo if available. I need: target type, emissions categories covered, % coverage, unit, target boundary, inventory boundary, boundary match note, science-alignment note, method, scenario, base year, baseline emissions, and interim checkpoints / milestones. Please adapt to your organisation’s language and check the official source before sign-off. Thanks, [preparer name]

Sectorvoorbeelden

Manufacturing

Context. The business tracks plant energy, process emissions, and product output in separate systems.

Aangepast verzoek. Please share the approved target tracker for [reporting period], including the plant-level reduction goal, the emissions categories it covers, the unit used per tonne of product, the site boundary, the inventory boundary, the boundary match note, the science-alignment memo, the pathway used, the base year, the baseline emissions, and the interim checkpoints.

Voorbeeldantwoord. Attached spreadsheet with site names, target type, coverage, unit, boundary notes, science-alignment memo reference, base year 2020, baseline emissions 980,000 tCO2e, and checkpoints for 2027 and 2030.

Retail

Context. The business manages store energy, logistics, and supplier-related emissions through a central sustainability team.

Aangepast verzoek. Please send the latest approved climate target summary for [reporting period], using our internal terms for store operations, distribution, and value-chain emissions. Include the target type, what it covers, the unit, the boundary used for the target, the inventory boundary, the match between them, the science-alignment assessment, the scenario, the base year, the baseline emissions, and the interim milestones.

Voorbeeldantwoord. Board-approved target note and tracker showing a group-wide gross reduction goal, coverage across stores and logistics plus selected supplier categories, unit in tCO2e per £m revenue, base year 2019, baseline emissions 1,240,000 tCO2e, and milestones for 2026, 2030, and 2035.

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Notities die gegevens tot een disclosure maken

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Methodenotitie

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.

Contextnotitie

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.

Toelichting op schommelingen

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.

Vermelding in de inhoudsindex

E1-6 Targets related to climate change — [location / page] / [notes]

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E1-6 — 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
We limited the coverage figure to the operations and emissions streams we actually included in the calculation, and we can show how any exclusions were decided.An assurer will test whether the reported coverage is overstated, whether exclusions were applied consistently, and whether the stated percentage matches the underlying population used for the figure.Boundary memo; calculation workbook; list of included and excluded sites, entities and emission sources; management sign-off on scope decisions; reconciliation between the coverage figure and the source population.
We prepared the disclosed target on the same boundary basis as the comparison inventory, and any differences between the two are documented.An assurer will probe whether the target boundary and the inventory boundary were aligned, whether any divergence was clearly identified, and whether the comparison is like-for-like.Boundary mapping; target-setting paper; inventory boundary description; reconciliation schedule showing overlaps and differences; evidence of review by the preparer and approver.
We used a defined calculation method for the electricity-related emissions line, and we retained the working papers that show how the method was applied.An assurer will check whether the method was chosen deliberately, applied consistently, and supported by traceable inputs rather than estimates without basis.Methodology note; source data extracts; calculation model; emission factor source records; review notes showing the method was checked before publication.
We based the target on a recent reference year and kept the baseline emissions figure that underpins the comparison.An assurer will test whether the base year is sufficiently representative, whether the baseline value is complete and accurate, and whether later restatements were handled properly.Base-year selection rationale; baseline calculation file; supporting activity and emissions data; restatement log, if any; approval evidence for the chosen reference year.
We set the target as an absolute emissions figure, with the unit shown in the published table, and the numbers tie back to the source model.An assurer will check whether the target is expressed in a clear absolute measure, whether the unit is consistent throughout, and whether the published value agrees with the underlying model.Target schedule; model output; unit convention note; cross-check between draft disclosure and source workbook; sign-off showing the final figure was reviewed.
Where we used an intensity measure, we kept the ratio basis and the related absolute figures for the target years so the reader can see the scale behind the ratio.An assurer will probe whether the ratio is calculated from the stated numerator and denominator, whether the linked absolute figures are complete, and whether the presentation could mislead without the supporting amounts.Intensity calculation sheet; denominator definition; absolute emissions figures for target and interim years; reconciliation between ratio and absolute values; review evidence for the published presentation.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.

Veelvoorkomende hiaten

Fouten om te vermijden bij het verzamelen van gegevens

Wrong ownerChasing 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 earlyAsking 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 boundaryIf 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.
＋ Nog 5 tonen

Waar vaak een professionele afweging nodig is

Choosing which emissions sources sit inside the targetState 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 businessesIf 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 definitionsWhere 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.
＋ Nog 6 tonen

Voorbeelden

Illustratieve voorbeelden

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

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.

Synthetic target summary for a manufacturing group (tCO2e)

MeasureScope 1Scope 2Scope 3
Current emissions12000080000300000
Target emissions7200048000180000
Coverage of footprint100100100
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.

Synthetic target summary for a food retail group (tCO2e)

MeasureScope 1Scope 2Scope 3
Current emissions1500025000110000
Target emissions90001500066000
Coverage of footprint100100100

Bedrijfsrapporten

Hoe bedrijven E1-6 in de praktijk rapporteren

Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.

Echte gepubliceerde rapporten
Globalvia
Ground Transportation — Highways and Railtracks · Spain · 2025
Rapport openen →
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
Rapport openen →
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
Rapport openen →
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.

Naast elkaar vergelijken →

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Toets uw begrip

Scenario’s om door te werken

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.

VHow should you decide what to include so the target description is complete and not misleading?
Modelantwoord tonen →

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.

VWhat is the right way to present the target type and its unit so the disclosure is usable?
Modelantwoord tonen →

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.

VWhat evidence-backed explanation should be prepared before sign-off?
Modelantwoord tonen →

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.

VHow should you handle the boundary mismatch and the alignment percentage?
Modelantwoord tonen →

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

E1-6

binnen ESRS E1: Climate Change

Officiële bron openen →

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 → KaartIdentification of climate-related risks and scenario analysis → KaartResilience in relation to climate change → Kaart Alle disclosures bekijken →

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

FAQ

Vragen die deze pagina beantwoordt

How do I use the E1-6 page to prepare a climate target disclosure draft?+
What data do I need to collect for E1-6 climate targets before I start drafting?+
How do I decide the scope and boundary for the E1-6 target information?+
Who should own the E1-6 target data and evidence pack in practice?+
What should go into the E1-6 evidence pack for assurance readiness?+
What are the common mistakes to avoid when drafting E1-6 climate target disclosures?+
How do I use the E1-6 workbook download to prepare the disclosure?+
How do I turn the E1-6 target data into a draft narrative and table?+
What does the synthetic example on the E1-6 page help me check?+
How do I use the 'From company reports' table on the E1-6 page?+

Meer vragen waarbij deze pagina helpt

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

Verder verdiepen · E1-6

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