Scope 2

ESRS E1 Climate Change Disclosures

Draft and validate ESRS E1 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3, E1-IRO-1 climate scenario analysis, E1-1 transition plan (1.5°C-aligned trajectory, locked-in emissions, CapEx alignment with the EU Taxonomy), E1-2 policies, E1-3 actions and resources, E1-4 targets (with SBTi cross-walk), E1-5 energy consumption and mix, E1-6 gross Scope 1/2/3 and total GHG emissions per the GHG Protocol Corporate Standard (location-based and market-based Scope 2; 15-category Scope 3; intensity per net revenue), E1-7 GHG removals and carbon credits, E1-8 internal carbon pricing, and E1-9 anticipated financial effects from physical and transition risks and climate-related opportunities. Interoperable with IFRS S2 (ISSB) and TCFD. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2 and CapEx-alignment narrative to the EU Taxonomy alignment report.