ESRS layer · Environment

E1, Climate change

Transition plan, energy use, greenhouse gas emissions across three scopes, removals, internal carbon pricing and the financial effects of climate risk.

• StandardE1
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• E1-1Transition plan for climate change mitigation

  The plan shows how the business model is compatible with limiting warming to 1.5 degrees and with climate neutrality by 2050.

• E1-2Policies related to climate change mitigation and adaptation

  The policies governing mitigation and adaptation are disclosed, with scope and the level responsible.

• E1-3Actions and resources in relation to climate change policies

  Decided actions are disclosed with expected emission reductions and the operating and capital resources allocated.

• E1-4Targets related to climate change mitigation and adaptation

  Targets are stated in absolute or intensity terms, with a base year and milestones at least every five years to 2050.

• E1-5Energy consumption and mix

  Total energy consumption in megawatt hours is reported split by fossil, nuclear and renewable sources, together with self-generated energy.

• E1-6Gross Scopes 1, 2, 3 and total greenhouse gas emissions

  Emissions are reported in tonnes of CO2 equivalent per scope, with Scope 2 both market based and location based, plus a total.

• E1-7GHG removals and mitigation projects financed through carbon credits

  Removals in own operations and the value chain are reported separately from emissions, as are carbon credits purchased or planned.

• E1-8Internal carbon pricing

  Where internal carbon pricing is applied, the price level, the decisions it affects and the share of emissions covered are disclosed.

• E1-9Anticipated financial effects from material physical and transition risks

  Assets and activities at risk are disclosed, with the amounts that may be affected by physical and transition risks.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.