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ESRS E1: Climate Change·Disclosure Requirement E1-1

Transition plan for climate change mitigation

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

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Опубликованный паспорт

Последняя проверка 2026-07-24
RK Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено European Commission

Стандарт

ESRS E1: Climate Change

Disclosure Requirement E1-1 · 2026-5010-final

Вступает в силу

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Официальный источник: Открыть ↗

Последняя проверка

2026-07-24

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Чтобы подготовить это раскрытие
9LRA preparation fields 9утверждений для проверки 9областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

Прежде чем начать

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
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
＋ Показать подпункты E1-1 (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

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.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для E1-1 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
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.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

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.
✓ AI-ассистент LRA · С участием человека
Dr Ross Kurinko

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Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

ESRS

E1-1

в составе ESRS E1: Climate Change

Открыть официальный источник →

Связанное и другое

Internal carbon pricing → КарточкаAnticipated financial effects from material physical and transition risks and potential climate-related opportunities → КарточкаIdentification of climate-related risks and scenario analysis → КарточкаResilience in relation to climate change → КарточкаPolicies related to climate change mitigation and adaptation → Карточка Все раскрытия →

Больше в ESRS E1 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · E1-1

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