by reference to GHG emission reduction targets (as required by Disclosure Requirement E1-4) and the climate change mitigation actions (as required by Disclosure Requirement E1-3), an …

by reference to the climate change mitigation action plan (ESRS E1 Disclosure Requirement 4), an explanation of the financial resources supporting the implementation of the transition plan;

The CSRD allows companies to omit reporting on certain themes if they are not material – but ESRS E1 holds a special requirement. Unlike other ESRS standards, if a company deems …

2024年6月25日 · The ESRS E1, dedicated to the theme of climate change, includes 9 specific disclosure requirements (DR) that assess the commitment and impact of companies in the …

Under the CSRD’s double materiality principle, ESRS E1 is likely to be material for most companies from both impact and financial perspectives: nearly every business contributes to …

2024年8月21日 · The CSRD requires companies to publish an annual non-financial report on their environmental, social, and governance (ESG) performance. This directive aims to standardize …

2024年11月19日 · Learn about ESRS E1 requirements in the CSRD, covering climate risk assessments, emissions targets, and mitigation strategies for effective compliance.

E1-1: Strategy – Transition plan for climate change mitigation The transition plan for climate change mitigation discloses how a company’s strategy and business model address …

3 天之前 · L'ESRS E1, dédié au thème du changement climatique, comprend 9 exigences de divulgation (DR) spécifiques qui permettent d'évaluer l'engagement et l'impact des entreprises …

2024年7月15日 · ESRS E1 is mandated under the CSRD, aligning with broader EU regulations aimed at standardizing and harmonizing climate-related disclosures. By complying with these …