{"id":4921,"date":"2025-01-11T20:39:53","date_gmt":"2025-01-11T18:39:53","guid":{"rendered":"https:\/\/esghub.ro\/?p=4921"},"modified":"2026-08-26T10:49:41","modified_gmt":"2026-08-26T07:49:41","slug":"esrs-standard-e1-climate-change","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-e1-schimbarile-climatice\/","title":{"rendered":"ESRS Standard E1: Climate Change"},"content":{"rendered":"

The purpose of the standard ESRS E1 Climate change<\/strong> is to set out the reporting requirements regarding the material impacts, risks and opportunities associated with climate change.<\/p>\n

The information reported must provide an understanding of how the company contributes to climate change, how it manages its climate-related risks and opportunities, and how its strategy and business model are aligned with the transition to a sustainable economy.<\/p>\n

ESRS E1 applies where climate change is associated with material impacts, risks or opportunities identified by the company.<\/p>\n

Sustainability aspects covered by ESRS E1<\/h2>\n

ESRS E1 covers three sub-topics:<\/p>\n

\u2013 climate change mitigation
\n\u2013 adaptation to climate change
\n\u2013 energy.<\/p>\n

Climate change mitigation refers to the company\u2019s efforts to limit the rise in global average temperature to 1.5\u00b0C above pre-industrial levels, in line with the Paris Agreement and the objectives of the European Climate Law.<\/p>\n

Climate change adaptation refers to the way in which a company adapts to the current and anticipated consequences of climate change and manages the associated physical risks.<\/p>\n

The energy requirements cover all types of energy production and consumption.<\/p>\n

Reporting requirements<\/h2>\n

The ESRS E1 version, revised in 2026, includes the following requirements:<\/p>\n

Strategies<\/strong><\/p>\n

\u2013 E1-1 \u2013 Transition plan for climate change mitigation
\n\u2013 E1-2 \u2013 Identifying climate risks and analysing scenarios
\n\u2013 E1-3 \u2013 Resilience in the face of climate change<\/p>\n

Managing impacts, risks and opportunities<\/strong><\/p>\n

\u2013 E1-4 \u2013 Policies on climate change mitigation and adaptation
\n\u2013 E1-5 \u2013 Actions and resources relating to climate change mitigation and adaptation<\/p>\n

Indicators and targets<\/strong><\/p>\n

\u2013 E1-6 \u2013 Climate change targets
\n\u2013 E1-7 \u2013 Energy consumption and energy mix
\n\u2013 E1-8 \u2013 Gross GHG emissions: Scope 1, Scope 2 and Scope 3
\n\u2013 E1-9 \u2013 GHG removals and mitigation projects funded through carbon credits
\n\u2013 E1-10 \u2013 Domestic carbon price
\n\u2013 E1-11 \u2013 The anticipated financial impacts of material physical and transition risks and material climate opportunities<\/p>\n

ESRS E1-1 Transition Plan for Climate Change Mitigation<\/h2>\n

The company must provide information that enables an understanding of how its strategy and business model are consistent with the transition to a sustainable economy and with limiting global warming to 1.5\u00b0C.<\/p>\n

The plan must include key elements relating to GHG emission reduction targets, decarbonisation measures, actions, the necessary investments and resources, as well as the progress made.<\/p>\n

If the company does not have such a transition plan, it must state this and indicate whether it intends to adopt one.<\/p>\n

ESRS E1-2 Identification of climate risks and scenario analysis<\/h2>\n

The company must explain how it identifies and assesses climate-related risks and opportunities that are relevant to financial materiality.<\/p>\n

Physical risks should be classified as physical risks<\/strong> or transition risks<\/strong>.<\/p>\n

The company sets out the key elements of the methodology used to assess the exposure and sensitivity of its assets and activities, including those within the value chain.<\/p>\n

If climate scenario analysis is used, the main scenarios, assumptions and time horizons employed must be set out.<\/p>\n

ESRS E1-3 Resilience in the context of climate change<\/h2>\n

The company must present the results of the analysis of the resilience of its strategy and business model to material climate risks.<\/p>\n

The information includes the implications of climate-related risks for the company\u2019s strategy, the main uncertainties, and the company\u2019s ability to adapt its strategy and business model in the short, medium and long term.<\/p>\n

ESRS E1-4 Climate Change Policies<\/h2>\n

The company sets out the policies it uses to manage material impacts, risks and opportunities relating to climate change mitigation and adaptation, in accordance with the general requirements ESRS 2 GDR-P<\/strong>.<\/p>\n

ESRS E1-5 Actions and resources<\/h2>\n

The company outlines its main current and planned actions relating to climate change mitigation and adaptation, and the resources allocated to them.<\/p>\n

For mitigation measures, the main ones must be set out decarbonisation measures<\/strong> and the GHG emission reductions achieved or projected.<\/p>\n

ESRS E1-6 Climate change objectives<\/h2>\n

The company sets out its climate targets in accordance with ESRS 2 GDR-T.<\/p>\n

For GHG emission reduction targets, the Scope 1, Scope 2 and Scope 3 emissions covered must be specified, and it must be stated whether the targets are science-based and compatible with limiting global warming to 1.5\u00b0C.<\/p>\n

Emissions reduction targets are targets gross<\/strong>: GHG removals, carbon credits and avoided emissions may not be used to meet these targets.<\/p>\n

ESRS E1-7 Energy consumption and energy mix<\/h2>\n

The company must report its total energy consumption from its own operations, expressed in MWh and broken down into:<\/p>\n

\u2013 energy from fossil fuels
\n\u2013 nuclear energy
\n\u2013 energy from renewable sources.<\/p>\n

Companies operating in sectors with a high climate impact must provide an additional breakdown of their fossil fuel consumption.<\/p>\n

If the company generates energy, the production of renewable and non-renewable energy must be reported separately.<\/p>\n

ESRS E1-8 Gross greenhouse gas emissions<\/h2>\n

The company must report its absolute gross GHG emissions, expressed in metric tonnes of CO\u2082 equivalent, for:<\/p>\n

\u2013 Scope 1 \u2013 direct emissions;
\n\u2013 Scope 2 \u2013 indirect emissions associated with energy, both location-based and market-based;
\n\u2013 Scope 3 \u2013 indirect emissions from significant categories in the value chain.<\/p>\n

For Scope 3, the company identifies the material categories and reports them both in total and by category.<\/p>\n

GHG removals and carbon credits are not deducted from reported gross emissions.<\/p>\n

ESRS E1-9 GHG removals and carbon credits<\/h2>\n

If the company implements GHG removal and storage projects, it must provide information on these projects, the quantities of GHG removed and how the risk that removals may not be permanent is managed.<\/p>\n

With regard to carbon credits, the company provides information on the volumes purchased and cancelled, the quality standards applied, and the proportion of credits derived from carbon sink projects.<\/p>\n

If it makes public claims regarding climate neutrality based on carbon credits, it must explain how the use of these credits does not affect the achievement of its own emissions reduction targets.<\/p>\n

ESRS E1-10 Domestic carbon price<\/h2>\n

The company must state whether it uses internal carbon pricing systems and how these are used in the decision-making process.<\/p>\n

The average carbon price for each internal system used must be provided.<\/p>\n

ESRS E1-11 Anticipated financial effects<\/h2>\n

The company must set out how material physical risks, transition risks and climate-related opportunities are expected to affect its financial position and future performance.<\/p>\n

The information includes, where relevant, assets and revenues exposed to physical or transition risks, the effects of adaptation and mitigation measures, and assets or revenues associated with climate-related opportunities.<\/p>\n

This information supplements the requirements regarding the financial effects set out in ESRS 2 SBM-3<\/strong>.<\/p>\n

Scope 1, Scope 2 and Scope 3<\/h2>\n

Scope 1 \u2013 Direct emissions: emissions from sources owned or controlled by the company.<\/p>\n

Scope 2 \u2013 Indirect emissions from energy: emissions associated with electricity, heat, steam or cooling purchased and consumed by the company.<\/p>\n

Scope 3 \u2013 Other indirect emissions: emissions generated in the upstream and downstream value chain that are not included in Scope 1 or Scope 2, such as procurement, transport, business travel, the use of products sold, leased assets or investments.<\/p>\n

Not\u0103 privind statutul juridic<\/strong>: Comisia European\u0103 a adoptat la 3 iulie 2026 Commission Delegated Regulation (EU) of 3 July 2026 amending Delegated Regulation (EU) 2023\/2772 as regards the ESRS simplification, prin care sunt revizuite \u0219i simplificate standardele ESRS https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en<\/p>","protected":false},"excerpt":{"rendered":"

Scopul standardului ESRS E1 Schimb\u0103rile climatice este de a stabili cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de schimb\u0103rile climatice. Informa\u021biile raportate trebuie s\u0103 permit\u0103 \u00een\u021belegerea modului \u00een care compania contribuie la schimb\u0103rile climatice, a modului \u00een care \u00ee\u0219i gestioneaz\u0103 riscurile \u0219i oportunit\u0103\u021bile climatice \u0219i a modului \u00een care strategia \u0219i modelul […]<\/p>\n","protected":false},"author":8,"featured_media":4684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":12,"footnotes":""},"categories":[91],"tags":[118,119],"class_list":["post-4921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-esrs-e1","tag-standardul-esrs-e1"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4921"}],"version-history":[{"count":4,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4921\/revisions"}],"predecessor-version":[{"id":10929,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4921\/revisions\/10929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/4684"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}