ESRS

The following is the set of disclosure requirements from ESRS relating to climate change that a reporting entity needs to report:

• Disclosure Requirement E1-1 – Transition plan for climate change mitigation
• Disclosure Requirement E1-2 – Policies related to climate change mitigation and adaptation
• Disclosure Requirement E1-3 – Actions and resources about climate change policies
• Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation
• Disclosure Requirement E1-5 – Energy consumption and mix
• Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
• Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits
• Disclosure Requirement E1-8 – Internal carbon pricing
• Disclosure Requirement E1-9 – Potential financial effects from material physical and transition risks and potential climate-related opportunities