The ESRS E1 standard covers climate change reporting, covering greenhouse gas emissions (Scope 1, 2 and 3), evolution scenarios and transition plans. The initial version was adopted in 2023, as part of the ESRS set of standards for the implementation of the CSR Directive. On 31 July 2025, EFRAG published a revised version for public consultation until 29 September 2025.<\/p>\n
The draft retains the thematic structure from 2023, but reorganises the content for closer alignment with ESRS 2 - General Disclosures. The mandatory requirements are separated from the methodological guidance, and illustrative elements are moved into separate guidance documents. This clarification of the status of each requirement aims to minimise ambiguities and overlaps.<\/p>\n
In its 2023 form, the standard required full reporting for all areas, regardless of their relevance. The 2025 draft introduces granular application of the materiality principle: companies will report only on topics considered material, which may substantially reduce the amount of information, especially for Scope 3 emissions.<\/p>\n
The 2023 version required Scope 1, 2 and 3 emissions to be itemised and transition plans to be presented. The 2025 draft retains mandatory reporting for Scope 1 and 2, but provides for a phasing for Scope 3 where data collection poses major difficulties. Transition plans only need to be reported if they have already been developed, avoiding imposing formal reporting for documents that do not yet exist.<\/p>\n
The 2023 standard required the use of specific scenarios, such as 1.5 \u00b0C. The 2025 draft retains this requirement, but provides flexibility in the choice of scenarios, provided that sources and justification are provided. The temporary use of recognised sectoral scenarios is also accepted, where their own are not available.<\/p>\n
In the 2023 version, the assessment of climate risks and opportunities was treated separately from the business strategy. The 2025 proposal explicitly links the climate analysis to the company's strategy and the measures adopted as a result of the assessment, such as adjusting production processes or investing in low-emission technologies. The reporting of these measures needs to be backed up by evidence of their effectiveness.<\/p>\n
The 2023 model was relatively rigid. The 2025 design allows for the presentation format - tables, graphs or narrative analysis - to be adapted, provided that clarity and comparability of data are maintained. The emphasis is on readability and a presentation that makes it easy for users to understand the information.<\/p>","protected":false},"excerpt":{"rendered":"
Compara\u021bie \u00eentre versiunea 2023 \u0219i proiectul EFRAG din iulie 2025 Standardul ESRS E1 reglementeaz\u0103 raportarea privind schimb\u0103rile climatice, acoperind emisii de gaze cu efect de ser\u0103 (Scope 1, 2 \u0219i 3), scenarii de evolu\u021bie \u0219i planuri de tranzi\u021bie. Varianta ini\u021bial\u0103 a fost adoptat\u0103 \u00een 2023, ca parte a setului de standarde ESRS pentru aplicarea directivei […]<\/p>\n","protected":false},"author":4,"featured_media":8361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":56,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8360","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8360"}],"version-history":[{"count":1,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8360\/revisions"}],"predecessor-version":[{"id":8362,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8360\/revisions\/8362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8361"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}