ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities o Disclosure Requirement E1-2 – Policies related to climate …

required by Disclosure Requirement ESRS E1-6); (b) climate-related physical risks in own operations and along the value chain, in particular: i. the identification of climate-related …

Specifically, ESRS specify the information that an undertaking shall disclose about its material impacts , risks and opportunities in relation to environmental, social, and governance …

Several of the disclosure requirements in [Draft] ESRS E1 take into account the requirements of related European Union legislation and regulation. For example, disclosure of Scope 1, 2 and …

In principle, the data on GHG emissions of its associates or joint ventures that are part of the undertaking’s upstream and downstream value chain (ESRS 1 Paragraph 67) are not limited …

3) and the climate change mitigation action plan (ESRS E1 Disclosure Requirement 4), an explanation of the decarbonisation levers identified, and key actions planned, including …

Climate change adaptation relates to the undertaking’s process of adjustment to actual and expected climate change. 6. This Standard covers Disclosure Requirements regarding climate …

This standard (ESRS 1) describes the architecture of ESRS standards, explains drafting conventions and fundamental concepts, and sets out general requirements for preparing and …

2024年7月15日 · In this article, you'll learn everything about ESRS E1. It is divided into several key sections, each focusing on different aspects of climate change and its impact on …

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 …