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ESRS E1: Climate Change·Disclosure Requirement E1-4

Policies related to climate change mitigation and adaptation

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.

Опубликованный паспорт

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Стандарт

ESRS E1: Climate Change

Disclosure Requirement E1-4 · 2026-5010-final

Вступает в силу

2027-01-01

Официальный источник: Открыть ↗

Последняя проверка

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Суть раскрытия

This disclosure asks an organisation to explain the climate-related policies it has in place for both mitigation and adaptation. In practice, that means setting out the main policy commitments, what they cover, and how they guide decisions and behaviour across the business. The focus is not just on whether a policy exists, but on whether it is relevant to the organisation’s actual climate impacts, risks and opportunities.

Practically, the reporting should show the scope and reach of those policies: whether they apply across the whole organisation, specific business units, sites or activities, and how consistently they are implemented. It is useful to be clear about any differences in coverage, for example if some policies apply group-wide while others only cover certain operations or locations.

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
Policy title The exact title used for the policy in the organisation’s current approved version, so readers can identify which policy is being described. Approved policy document, policy register, or governance paper showing the current title and version. Policy owner / Sustainability team
Policy purpose A plain statement of what the policy is meant to achieve in practice, in the organisation’s own words. Policy document introduction, purpose statement, or board paper setting out the intended outcome. Policy owner / Sustainability team
Mitigation coverage Which parts of the organisation’s climate-risk reduction approach this policy covers, including the activities, operations or decisions it applies to. Policy scope section, implementation guidance, or control mapping showing the mitigation areas covered. Sustainability team / Risk management
Adaptation coverage Which parts of the organisation’s climate-resilience approach this policy covers, including the activities, operations or decisions it applies to. Policy scope section, adaptation plan, or control mapping showing the resilience areas covered. Sustainability team / Risk management
Policy boundaries What the policy includes and what it leaves out, so the reader can see the limits of application clearly. Policy scope and exclusions section, exception log, or approval paper recording any stated exclusions. Policy owner / Legal / Compliance
Climate links The climate-related impacts, risks and opportunities that the policy is connected to, as used by the organisation. Climate risk assessment, materiality assessment, risk register, or policy cross-reference table. Sustainability team / Risk management
Policy owner The person or function responsible for maintaining and overseeing the policy. Policy approval record, governance chart, or policy register showing the named owner or accountable function. Policy owner / Governance team
+ Показать подпункты E1-4 (рабочий чек-лист LRA)

Как это подготовить

Start by identifying the policy you are reporting on and record its title, who owns it, and what it is meant to achieve. Make sure the wording you use clearly shows the policy is about climate action, not a different topic.
Set the boundaries of the policy before drafting the disclosure. State which parts of the business, activities, locations, or time periods are covered, and make the limits explicit so the reader can see what is in and out.
Check that the policy text or supporting papers show both sides of climate action: how it is intended to reduce or avoid climate harm, and how it is meant to help the business deal with climate-related change. Keep the two areas distinct in your notes.
Gather the source material that supports each statement you plan to report. Use the approved policy document, internal ownership records, and any related evidence that shows the policy’s purpose, coverage, and link to climate-related impacts, risks, and opportunities.
Prepare the final disclosure in a way that matches the required items one by one: policy name, objective, mitigation coverage, adaptation coverage, scope and exclusions, related climate impacts, risks and opportunities, and policy owner. If a point is not fully covered, say so plainly rather than filling gaps.
Before submission, compare your draft against the official source to confirm nothing has been missed, added, or described too loosely. Note any exclusions, changes in wording, or judgement calls so the final record is traceable and easy to review.

Запросить данные

Request the climate policy details from the policy owner

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

What climate-related policy do we have in place, what does it cover, and who owns it?

Use your organisation’s own policy names, team names and risk language first, then map them to the reporting fields. Keep the request in the words people actually use internally, rather than asking in framework terms. Check the source documents and confirm the final wording before sign-off.

Слабый запрос

Please provide the ESRS E1-4 policy information, including the mitigation and adaptation policy, scope, exclusions, related impacts, risks and opportunities, and policy owner.

Почему он не работает: This uses framework language that many internal owners will not recognise, so it is harder to answer quickly and may lead to incomplete or misread responses. It also does not point the owner to the document, system, version, or boundary they should use.

Более удачный запрос

Please send the current climate policy document or register entry and confirm: the policy name, its purpose, what business activities it covers, what it leaves out, which climate risks or opportunities it relates to, and who is responsible for it. Include the version/date and where the document is stored.

Шаблон официального письма
Subject: Request for climate policy details for reporting

Hi [Name],

We are preparing the climate reporting pack and need the current details for the policy or policies that guide our climate action.

Could you please send, or point us to, the latest version of the relevant document(s) and confirm:
- the policy name(s)
- the main purpose in plain business terms
- what parts of the business or activity the policy covers
- whether any areas are left out
- the climate-related risks, impacts or opportunities it is linked to
- who is accountable for it

Please also include the reporting boundary, version/date, and any approval or review information you have.

A possible LRA training template is attached below for reference only; please adapt this to your organisation’s own language and check the source document before sign-off.

Thanks,
[Your name]
Короткая версия для Teams / Slack
Hi [Name] — could you share the latest climate policy details for the reporting pack? Please include the policy name, what it covers, any exclusions, who owns it, and the latest version/date. If there’s a source document or register entry, that works too. Please adapt this to your organisation’s own language and check the source before sign-off. धन्यवाद / Thanks, [Your name]

Отраслевые примеры

Manufacturing

Контекст. A plant-based group has a decarbonisation policy covering boilers, compressed air, electricity use and fleet, with some leased sites excluded.

Адаптированный запрос. Please share the latest energy and climate policy details for the factory network. We need the document name, what it is meant to achieve, which sites and operations it covers, any leased sites or overseas plants left out, the climate risks it links to, and the named owner. Please include version/date and where it is stored.

Пример ответа. Policy name: Energy and Climate Action Policy; Policy objective: cut fuel and electricity use and improve resilience; Mitigation coverage: factories, warehouses and fleet; Adaptation coverage: flood and heat planning for sites; Scope and exclusions: all owned sites, excluding two leased warehouses; Related climate impacts, risks and opportunities: energy cost exposure, flood risk, customer demand for lower-carbon products; Policy owner: Director of Operations.

Financial services

Контекст. A bank has a climate policy set by risk and sustainability teams, covering lending, investments and operational footprint, with some legacy portfolios excluded.

Адаптированный запрос. Please provide the current climate policy details for our reporting pack. We need the policy title, the business purpose, which parts of the bank it covers, any portfolios or activities excluded, the climate-related risks and opportunities it is tied to, and the accountable owner. Please add the version/date and source location.

Пример ответа. Policy name: Climate Risk and Transition Policy; Policy objective: manage climate exposure and support transition planning; Mitigation coverage: own operations and financed activities; Adaptation coverage: branch resilience and business continuity planning; Scope and exclusions: group-wide, excluding legacy run-off portfolio; Related climate impacts, risks and opportunities: credit risk, physical risk, transition risk, green finance growth; Policy owner: Chief Risk Officer.

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

Describe how the organisation defined each policy, what it treated as covered or excluded, and how it linked the policy to climate-related risks, opportunities, and impacts.

Примечание о контексте

Explain what the policy set is meant to achieve in practice, including how it supports emissions reduction, resilience planning, and the organisation’s response to climate-related issues.

Заявление о колебаниях

If the policy set changed during the period, note whether that was due to a revised scope, a different owner, or a change in the climate issues the policies are meant to address.

Запись в указателе содержания

E1-4 Policies related to climate change mitigation and adaptation — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
I have shown what changed in the climate policy set during the year, and I can point to the version history or approval trail for those updates.The reported change may be overstated, incomplete, or not tied to an actual in-year revision.Policy version logs, redline comparisons, approval papers, dated board or management minutes, and the final published wording against the prior version.
I have made clear which groups were meant to be covered by each policy, so the reader can see who the policy was intended to affect.The coverage may be described too broadly or may omit groups that were actually in scope.Policy scope notes, stakeholder mapping, internal guidance on affected groups, and any cross-reference between the policy and the relevant business units or stakeholder categories.
I have summarised the main purpose of each policy and linked it to the material climate issues it was designed to address.The stated purpose may be generic, unsupported, or not aligned to the organisation’s identified climate issues.Policy documents, materiality or risk assessment outputs, strategy papers, and sign-off records showing the link between the policy purpose and the identified climate matters.
I have stated where each policy applies and where it does not, including any limits by business area, supply chain link, or country.The scope may be unclear, selectively narrowed, or inconsistent with how the policy is actually applied.Scope statements, exclusions list, operational coverage maps, geographic applicability notes, and evidence of any stated carve-outs or exceptions.
I have named each policy in a way that matches the internal document or approved label used by the business.The policy may be misnamed, duplicated under a different label, or not traceable to an approved document.Controlled policy register, document control records, approval packs, and the exact titles used in the source documents.
I have identified who owns each policy or which function is responsible for keeping it current and overseeing it.Accountability may be vague, outdated, or assigned to a function that does not actually maintain the policy.RACI charts, role descriptions, committee terms of reference, policy ownership registers, and evidence of named sign-off or stewardship.

Пакет доказательств для подготовки

Типичные пробелы в отчётности

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong owner contactTeams often ask a policy lead or sustainability contact when the real source sits with the business function that actually owns the climate policy.
Framework words, not business termsData requests go out using disclosure labels instead of the organisation’s own policy names and team language, so people cannot match the ask to their records.
No clear boundaryCollectors fail to define which entities, sites, or activities sit inside the policy set, so some in-scope items are missed and some out-of-scope items are pulled in.
+ Показать ещё 6

Где часто требуется профессиональное суждение

Acquisitions and disposals during the yearDecide whether the policy description reflects the group as it stood at year-end or the business mix during the reporting period, and explain any additions or removals from bought or sold operations.
Different country labels for the same climate topicWhere local wording differs across jurisdictions, use one internal label for the policy and explain how it maps to the various country-level terms used in the business.
Units that sit partly inside the policy boundaryFor activities, sites or teams that are only partly covered, state the rule used to include or exclude them and describe any material exceptions.
+ Показать ещё 6

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Manufacturing

Our group has a climate policy called the Climate Transition and Resilience Policy, approved by the board and owned by the chief sustainability officer. It is designed to cut emissions across operations and the value chain, while also strengthening resilience to physical climate stress; it applies to our own sites, logistics, purchased energy, and key suppliers, but excludes activities we do not control and assets held for sale.
- The policy is linked to our main climate exposures: energy-price and carbon-cost pressure, process-efficiency opportunities, supply-chain disruption, and flood and heat risks at selected facilities.
- It covers both emissions reduction and adaptation planning, with 84% of our operating sites and 79% of our priority suppliers within scope; the excluded 16% of sites are leased premises where we lack operational control, and the excluded 21% of suppliers are low-spend, non-critical vendors.

Synthetic example for practitioner training only. Figures are illustrative and internally consistent.

Illustrative (synthetic) example — Retail and distribution

We operate under a Climate Action and Business Continuity Policy, which the board oversees and the finance director owns day to day. Its purpose is to reduce our footprint and prepare the business for climate-related disruption; it applies to stores, warehouses, transport, and selected product categories, while excluding franchised outlets and third-party brands where we have no direct control.
- The policy addresses both lower-emission operations and adaptation measures, and it is tied to our main climate matters: refrigeration and energy-use efficiency, weather-related supply interruptions, and the chance to improve route planning and stock resilience.
- In coverage terms, 92% of our owned and operated locations and 68% of our transport spend are included; the remaining 8% of locations are franchised sites, and the excluded 32% of transport spend relates to outsourced carriers outside the policy boundary.

Synthetic example for practitioner training only. Figures are illustrative and internally consistent.

Отчёты компаний

Как компании раскрывают E1-4 на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты
Italgas S.p.A.
Gas Utilities · Italy · 2025
Открыть отчёт →
Italgas S.p.A.'s 2025 Integrated Annual Report includes a Climate Change Policy that outlines the Group’s strategic response to climate change, as noted on page 131. The report also references climate change mitigation activities and a Climate Change Transition plan related to sustainability performance (pp. 118, 128). However, no further detailed narrative items or specific disclosures beyond these mentions were found in the report.
Iberdrola, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
Открыть отчёт →
Iberdrola’s 2025 Sustainability Report provides some context on policies related to climate change mitigation and adaptation, noting that the company has policies in place to manage these impacts (p.42). However, the disclosure is unclear and does not present a detailed or explicit description of these policies. There is no quotable evidence found in the report regarding specific targets or comprehensive policy details for climate change mitigation and adaptation.
Raben Group
Ground Transportation — Trucking · Netherlands / Poland · 2025
Открыть отчёт →
Raben Group’s 2025 Sustainability Report partially addresses climate-related disclosures by outlining the scope of its policies and documents related to environmental, social, and governance matters, including climate-related strategies (p.21). The report mentions integrating climate-related physical risks into risk management processes, though this is not clearly disclosed (p.35). However, no clear headline values or comprehensive narrative on specific climate-related disclosures were found, and several expected datapoints are missing or unclear throughout the report.

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Попробуйте Как подготовить E1-4? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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Сценарии для разбора

A group policy on climate matters has been drafted for a manufacturer with two business lines: one is covered by emissions-cutting actions, while the other only has weather-resilience measures. The draft also leaves out a small overseas warehouse network because the team thinks it is immaterial.

ВHow should you decide whether the policy description is complete enough for this disclosure?
Показать образцовый ответ →

A preparer finds two climate documents: one board-approved policy on reducing emissions across operations and supply chain, and a separate adaptation note used by facilities teams for flood planning. The team wonders whether to merge them into one narrative or present them separately.

ВWhat is the best way to handle the policy naming and explanation?
Показать образцовый ответ →

A sustainability team has a climate policy that mentions lower energy use, supplier engagement and site flood protection, but the draft disclosure does not say which climate impacts, risks or opportunities the policy is meant to manage. The policy owner is the head of sustainability, while implementation sits with operations and procurement.

ВWhat should be added so the disclosure gives a complete picture?
Показать образцовый ответ →

A company has a climate policy that applies to all sites, but one acquired subsidiary is still being brought into the group framework. The draft says the policy covers the whole group, without mentioning the subsidiary or the temporary exception.

ВHow should the scope statement be handled in this situation?
Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

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

ESRS

E1-4

в составе ESRS E1: Climate Change

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Связанное и другое

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FAQ

Вопросы, на которые отвечает эта страница

For E1-4, what should I gather before I start drafting the policy disclosure?+
How do I use the E1-4 step-by-step preparation section in practice?+
What does the E1-4 page mean by policy boundaries, and how should I set them for the draft?+
Who should own the E1-4 policy data and sign off the draft?+
What evidence do I need to make an E1-4 disclosure assurance-ready?+
How do I use the six assurance claims on the E1-4 page?+
What are the common mistakes in E1-4 reporting that this page warns about?+
How do I use the E1-4 Prep & Assurance workbook?+
What is the printable Library Card for E1-4 used for?+
How can I turn the E1-4 page into a draft disclosure?+
Are there example E1-4 disclosures I can use as a model?+

Другие вопросы, с которыми поможет эта страница

Углубиться · E1-4

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