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 change mitigation and adaptation o Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies

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 hazards, considering at least high emission climate scenarios; and 2

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

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 3 emissions is required by E1-6, and also by Regulation …

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 to the share of equity held.

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 changes in the undertaking’s product and service portfolio and the adoption

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-related hazards that can lead to physical climate risks for the undertaking and its adaptation solutions to reduce these risks.

This standard (ESRS 1) describes the architecture of ESRS standards, explains drafting conventions and fundamental concepts, and sets out general requirements for preparing and presenting sustainability-related information. 7.

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 businesses. You'll discover when you need to report on ESRS E1 and what specific information is required to comply with the framework.

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 face of climate change. Below is the detailed list of the 9 DRs of ESRS E1: