The “E” for “Environment” stands for environmental protection measures with regard to climate protection and climate change that reduce environmental pollution, prevent greenhouse gas emissions or improve energy efficiency.
The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements od the CSRD. Below you find an overview of the topics included in the Standards for environmental topics.
The respective standards can be found here.
Table of contents
E1 ESRS: Climate Change
General, strategy, governance and materiality assessment
- Disclosure Requirement E1-1 – Transition plan for climate change mitigation
Policies, targets, action plans and resources
- Disclosure Requirement E1-2 – Policies implemented to manage climate change mitigation and adaptation
- Disclosure Requirement E1-3 – Measurable targets for climate change mitigation and adaptation
- Disclosure Requirement E1-4 – Climate change mitigation and adaptation action plans and resources
Performance measurement
- Disclosure Requirement E1-5 – Energy consumption and mix
- Disclosure Requirement E1-6 – Energy intensity per net turnover
- Disclosure Requirement E1-7 – Scope 1 GHG emissions
- Disclosure Requirement E1-8 – Scope 2 GHG emissions
- Disclosure Requirement E1-9 – Scope 3 GHG emissions
- Disclosure Requirement E1-10 – Total GHG emissions
- Disclosure Requirement E1-11 – GHG intensity per net turnover
- Disclosure Requirement E1-12 – GHG removals in own operations and the value chain
- Disclosure Requirement E1-13 – GHG mitigation projects financed through carbon credits
- Optional Disclosure Requirement E1-14 – Avoided GHG emissions from products and services
- Taxonomy Disclosure Requirements – Taxonomy Regulation for climate change mitigation and climate change adaptation
- Disclosure Requirement E1-15 – Potential financial effects from material physical risks
- Disclosure Requirement E1-16 – Potential financial effects from material transition risks
- Disclosure Requirement E1-17 – Potential financial effects from climate-related opportunities
E2 ESRS: Pollution
Policies, targets, action plans and resources
- Disclosure Requirement E2-1 – Policies implemented to prevent and control pollution
- Disclosure Requirement E2-2 – Measurable targets for pollution
- Disclosure Requirement E2-3 – Pollution action plans and resources
Performance measurement
- Disclosure Requirement E2-4 – Pollution of air, water and soil
- Disclosure Requirement E2-5 – Substances of concern and most harmful substances
- Taxonomy Regulation for pollution prevention and control including enabling activities
- Disclosure Requirement E2-6 – Pollution-related incidents and deposit impacts and risks, and financial exposure to the undertaking
- Disclosure Requirement E2-7 – Financial effects from pollution-related impacts, risks and opportunities
E3 ESRS: Water and marine resources
Policies, targets, action plans and resources
- Disclosure Requirement E3-1 – Policies implemented to manage water and marine resources
- Disclosure Requirement E3-2 – Measurable targets for water and marine resources
- Disclosure Requirement E3-3 – Water and marine resources action plans and resources
Performance measurement
- Disclosure Requirement E3-4 – Water management performance
- Optional Disclosure Requirement E3-5 – Water intensity performance
- Disclosure Requirement E3-6 – Marine resources-related performance
- Taxonomy Regulation for water and marine resources
- Disclosure Requirement E3-7 – Financial effects from water and marine resources-related impacts, risks and opportunities
E4 ESRS: Biodiversity and ecosystems
General, Strategy, Governance and Materiality assessment
- Disclosure Requirement E4-1 – Transition plan in line with the targets of no net loss by 2030, net gain from 2030 and full recovery by 2050
Policies, Targets, Action Plans and Resources
- Disclosure Requirement E4-2 – Policies implemented to manage biodiversity and ecosystems
- Disclosure Requirement E4-3 – Measurable targets for biodiversity and ecosystems
- Disclosure Requirement E4-4 – Biodiversity and ecosystems action plans
Performance Measurement
- Disclosure Requirement E4-5 – Pressure metrics
- Disclosure Requirement E4-6 – Impact metrics
- Disclosure Requirement E4-7 – Response metrics
- Optional Disclosure Requirement E4-8 – Biodiversity-friendly consumption and production metrics
- Taxonomy Regulation for biodiversity and ecosystems
- Optional Disclosure Requirement E4-9 – Biodiversity offsets
- Disclosure Requirement E4-10 – Financial effects from biodiversity-related impacts, risks and opportunities
E5 ESRS: Resource use and circular economy
General, Strategy, Governance and Materiality assessment
- Disclosure Requirement E5-1 – Policies implemented to manage resource use and circular economy
- Disclosure Requirement E5-2 – Measurable targets for resource use and circular economy
- Disclosure Requirement E5-3 – Resource use and circular economy action plans
Performance measurement
- Disclosure Requirement E5-4 – Resource inflows
- Disclosure Requirement E5-5 – Resource outflows
- Disclosure Requirement E5-6 – Waste
- Disclosure Requirement E5-7 – Resource use optimisation
- Disclosure Requirement E5-8 – Circularity support
- Taxonomy Regulation for the transition to a circular economy (including enabling activities)
- Disclosure Requirement E5-9 – Financial effects from resource use and circular economy-related impacts, risks and opportunities
Next Steps:
As shown above the reporting standards (ESRS) are a comprehensive regulation that must be prepared in due time. If you want to start the preparation for the CSRD: Contact us, now.
Related Links:
