| UPDATE: February 19, 2024
🕓 Reading time 6 minutes
Table of contents
1. ESRS E1: Location in the EFRAG Standards for CSRD Reporting
2. Interaction with the materiality analysis
3. Overview of the disclosure requirements of the ESRS E1 report
4. ESRS E1 requirements for Scope 3 emissions
5. Exceptions and transitional arrangements for the ESRS E1 report
1. ESRS E1: Location in the EFRAG Standards for CSRD Reporting
The CSRD's thematic standards are led by ESRS E1 Climate Change. The Energy consumption and the Greenhouse gas emissions (Scope 1, 2 and 3) form the core content of the standard. KPIs, measures, goals, and strategies are based on these.
Source of the delegated act
The German final version of the ESRS E1 has now been confirmed since the corresponding delegated act of the EU Commission was published on 31 July 2023. A delegated act is a legal measure taken by the European Commission to complete or supplement certain details or aspects of existing European Union legislation.
Under the section “Adoption by the Commission” in Annex C you will find the ESRS E1 Climate Change in German from 31.07.2023:
2. Interaction with the materiality analysis
It is now clear that the ESRS E1, like all subject-specific standards, Materiality analysis is subject to. This means that it only needs to be reported if it is identified as material for the company.
However, it is expected that the ESRS E1 Climate Change will be applied to almost every company on the main reporting topics since virtually every economic activity involves the emission of greenhouse gases.
If climate change is a problem for a company not essential the conclusions of the materiality assessment with regard to climate change be explained in detail to justify the exclusion. In addition, this analysis must also take a forward-looking approach and clarify under what circumstances this area might be important in the future.
3. Overview of the disclosure requirements of the ESRS E1 report
E1-1 | Transition plan for the Climate protection |
Explanation of the company's climate protection strategy in line with the goal of limiting global warming to 1.5°C |
ESRS 2 SBM-3 | Key impacts, risks and opportunities |
and its interaction with strategy and business model |
E1-2 | Strategies |
in connection with climate protection and adaptation to climate change |
E1-3 | Measures |
Explanation of the measures and resources related to the climate strategies |
E1-4 | Goals |
in connection with climate protection and adaptation to climate change |
E1-5 | Energy consumption and energy mix |
Breakdown of energy sources |
E1-6 | Gross GHG emissions |
Scope 1, 2 and 3 categories and total GHG emissions according to the GHG Protocol |
E1-7 | CO2e reduction projects |
Greenhouse gas reduction and greenhouse gas reduction projects financed through carbon credits |
E1-8 | Internal CO2e pricing |
Internal system for imaginary or actual CO2 pricing to create incentives for savings |
E1-9 | Financial impact of risks and opportunities |
Expected financial impact of significant physical risks and transition risks and potential climate-related opportunities |
4. ESRS E1 requirements for the Scope 3 Emissions
Include the value chain in Scope 3
The sustainability information refers to the entire value chain, not only on the company's own activities. For the ESRS E1, essential data from the value chain are required to indicate the Scope 3 Greenhouse gas emissions required.

In particular, the collection of Scope 3 presents many companies with new challenges. Scope 3 includes upstream and downstream greenhouse gas emissions that are primarily related to the company's activities. This includes, among other things, data on purchased and sold goods, services, waste disposal, travel and commuting of employees. These must be standard-compliant according to the Greenhouse Gas Protocol collected and the specified Scope 3 categories be assigned.
VSME & Omnibus simplifications
Current simplifications and carbon accounting for CSRD or supply chain inquiries
June 18, 10:30-11:15 a.m. | de
5. Exceptions and transitional arrangements for the ESRS E1 report
In several areas for the first reporting years Simplifications and transitional arrangements were granted.
For example, if strategies, measures and objectives are not yet available, they can initially only be specified with an indication of the planned timeframe for implementation, according to ESRS 1 paragraph 33.
Also at Scope 3 there is one relevant exception: The Scope 3 For companies with up to 750 employees, emissions must only be reported from the second reporting year onwards.
The Details on these and other relief measures In the ESRS E1 initial report we teach in our seminars or e-learning course:
E-learning | On-demand video with accompanying material

Introduction to the ESRS E1
Pragmatically implement initial reports as a medium-sized company with sample reports
€580
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6. Preparation of greenhouse gas emissions (Scope 1 to 3)
Especially the survey of Scope 1, Scope 2 and Scope 3 emissions after ESRS E1 Climate Change presents many companies with new challenges. There are data gaps that need to be closed and uncertainties as to which data is actually required for recognized accounting. Procedure regarding the Scope 3 For these reasons, emissions should supported by experts become.
Based on the essence of our practical experience, our team at Green Vision Solutions has developed a clear and TÜV-certified process for the corporate carbon footprint – and has already successfully applied it to over 200 companies. We work with you to collect Scope 1, 2, and 3 – guaranteed to be simple and requiring no prior knowledge on your part:
Video update: Since July 31, 2023, it has been clear that the ESRS E1 is also subject to the materiality analysis.
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