ESRS E1 is the climate change standard within the European Sustainability Reporting Standards, and it is the standard that carries the emissions numbers in a CSRD report. It covers the transition plan, climate policies and targets, energy consumption, gross Scope 1, Scope 2 and Scope 3 emissions, carbon credits and internal carbon pricing, and the anticipated financial effects of climate risk. For most reporters it is the longest and most data-heavy standard in the set.
What does ESRS E1 require, disclosure by disclosure?
These are the disclosure requirements in force now, under the 2023 standards, plus climate-specific content that sits in ESRS 2 on governance and business model. The revised standards renumber and extend the set, which is covered further down.
- E1-1 Transition plan for climate change mitigation, including alignment with limiting warming to 1.5 degrees, and how the plan is resourced and governed.
- E1-2 Policies related to climate change mitigation and adaptation.
- E1-3 Actions and resources in relation to those policies.
- E1-4 Targets related to climate change mitigation and adaptation.
- E1-5 Energy consumption and mix.
- E1-6 Gross Scope 1, Scope 2 and Scope 3 emissions, total GHG emissions, and GHG intensity per net revenue.
- E1-7 GHG removals and mitigation projects financed through carbon credits.
- E1-8 Internal carbon pricing.
- E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities.
What does E1-6 ask for on emissions?
E1-6 asks for gross figures, disaggregated: Scope 1 as a total, Scope 2 both location-based and market-based, and Scope 3 broken out by significant category rather than as one number, plus total GHG emissions and intensity per net revenue. Alongside the figures it asks for the methodologies, significant assumptions and emission factors used, and the global warming potential values applied.
E1-6 also asks for the share of Scope 3 emissions calculated using primary data obtained from suppliers or other value chain partners. That converts coverage from an internal quality measure into a disclosed number a reader can compare across companies.
Is there a phase-in for Scope 3?
Not for companies in CSRD scope. The Scope 3 transitional relief in Appendix C of ESRS 1 only ever applied to undertakings with 750 employees or fewer, and Omnibus I raised CSRD scope to more than 1,000 employees, so an in-scope reporter discloses Scope 3 from its first report. The anticipated financial effects in E1-9 carry relief of their own. The same Scope 3 figures are needed for supplier engagement, target setting and any customer or investor request arriving in parallel, so relief rarely removes the underlying work.
What changed in the revised ESRS?
The European Commission adopted delegated acts on the revised ESRS and on a voluntary standard for smaller undertakings on 3 July 2026. The acts go to the Parliament and the Council for a two-month scrutiny period, extendable by two more, before entering into force, expected on 20 November 2026, and apply to financial years beginning on or after 1 January 2027. Four things matter for E1.
- Fewer datapoints. The Commission puts the reduction in mandatory datapoints at around 60%, and the removal of optional datapoints takes the reduction across all datapoints to around 70%.
- E1 restructured. The amended standard reorganises E1 into eleven disclosure requirements, separating climate risk analysis and resilience into standalone disclosures, which renumbers the anticipated financial effects disclosure.
- Climate keeps its special status. A company concluding that climate change is not material still owes a detailed explanation of that conclusion, as it did under the 2023 standards.
- Sector standards dropped. The planned sector-specific ESRS for high-emitting sectors were scrapped.
What did not change is the emissions core. E1-6 still asks for gross Scope 1, Scope 2 and Scope 3 with methods and assumptions attached, and the primary data share is still part of it.
What does an E1 reporter actually need from the value chain?
Per organisation, whether that is a supplier or a portfolio company: a figure, the method behind it, the source it came from, and whether it was assured. In aggregate: enough of the total on primary data to make the disclosed share defensible, and a stable baseline that does not move when an organisation restates.
Where does DitchCarbon fit?
DitchCarbon provides verified emissions data for over 2 million organisations, so procurement, sustainability and finance teams can measure and act on supply chain and portfolio emissions from one source. Each figure carries its source and change history, the assurance level and assurer are extracted from the underlying disclosure, and coverage gaps are shown rather than hidden, so the primary data share can be reported rather than approximated.
The capability that follows is maturity assessment: where each supplier or portfolio company sits on disclosure, targets and assurance, and where the reporting programme itself sits against what E1 asks for. That reads off the same data layer rather than a separate scoring model. See how the Scope 3 calculation works.
Is the data acceptable to an assurance provider?
The verification covers the calculator and the emission factor methodology, not the maturity scoring. Limited assurance under CSRD means someone traces figures back to their origin, so the question is whether the trail holds. What you hand over is audit-ready and verified to ISO 14064-3, limited assurance, by UL Solutions, renewed annually. Every figure carries its source and change history, and the original document is mirrored so the trail survives an organisation moving its report. DitchCarbon is the only specialist Scope 3 tool with third-party assurance of its calculation methodology: the reports are on the trust centre, and the verification benchmark lists every vendor we checked, verified or not.
Related
Being asked for E1 data by the team that buys from you or invests in you? Claim your company profile and answer once, so every request draws on the same figures. Or see your primary data share across your own value chain.
Last reviewed July 2026. The revised ESRS were adopted on 3 July 2026 and are subject to a scrutiny period, so check the date on any guidance you read on this subject.