Sustainability measurement & disclosure
ESRS E1
Definition
ESRS E1 is the topical European Sustainability Reporting Standard on climate change, adopted under Commission Delegated Regulation (EU) 2023/2772 for reporting under the CSRD. It covers the undertaking's impacts on climate change, the effects of climate change on the undertaking, and its transition toward a climate-neutral economy, across mitigation, adaptation and energy sub-topics.
References
E1 scope, DR list
legal basis, set structure
Overview
What it means
Key disclosure requirements include the transition plan for climate change mitigation (E1-1), policies, actions and targets, energy consumption and mix (E1-5), gross Scope 1, 2, 3 and total GHG emissions (E1-6), removals and carbon credits (E1-7), internal carbon pricing (E1-8) and anticipated financial effects (E1-9).
E1 is the only topical standard effectively mandatory for all CSRD reporters, regardless of materiality conclusions.
How it is used
Applied by CSRD-reporting companies in sustainability statements; aligned structurally with TCFD/ISSB architecture (governance, strategy, risk management, metrics and targets).
Why it matters
E1 sets the EU's mandatory corporate climate-disclosure baseline, including full value-chain emissions.