EUESMAESRS E1 (Climate change)StandardIn force

European Sustainability Reporting Standard E1 — Climate change

Mandatory CSRD disclosure standard on transition plans, GHG emissions Scope 1/2/3, internal carbon pricing, and physical/transition risks.

Last changed 9 months ago.

Lifecycle

  1. Effective
  2. Last change

Establishes mandatory disclosure requirements on climate change mitigation, adaptation, and energy under the CSRD.

Source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772

Canonical document at the regulator. Always cite this URL — not the RegWatch detail page — in compliance evidence.

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