IG3 - ESRS E1 - CLIMATE CHANGE | EFRAG Knowledge Hub

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	DPs to be disclosed in case of phased-in [Appendix C - ESRS 1] Undertaking less than 750 employees	Appendix C - ESRS 1 [DPs subject to phased-in]
E1-9_37	ESRS E1	AR 76. (b)		E1-9	Disclosure of risk factors for net revenue from business activities at material transition risk	narrative		V			1 year
E1-9_38	ESRS E1	AR 76. (b)		E1-9	Disclosure of anticipated financial effects in terms of margin erosion for business activities at material transition risk	narrative/monetary		V			1 year
E1-9_36	ESRS E1	AR 76.		E1-9	Percentage of net revenue from business activities at material transition risk	Table/percent		V			3 years
E1-9_27	ESRS E1	AR 74. (e)		E1-9	Monetised gross Scope 1 and 2 GHG emissions	monetary		V			3 years
E1-9_28	ESRS E1	AR 74. (e)		E1-9	Monetised total GHG emissions	monetary		V			3 years
E1-9_26	ESRS E1	AR 74. (d)		E1-9	Potential future liabilities, based on existing contractual agreements, associated with carbon credits planned to be cancelled in near future	monetary		V			3 years
E1-9_24	ESRS E1	AR 74. (c)		E1-9	Number of Scope 1 GHG emission allowances within regulated emission trading schemes	integer		V			3 years
E1-9_25	ESRS E1	AR 74. (c)		E1-9	Number of emission allowances stored (from previous allowances) at beginning of reporting period	integer		V			3 years
E1-9_22	ESRS E1	AR 73. (b)		E1-9	Total carrying amount of real estate assets for which energy consumption is based on internal estimates	monetary					3 years
E1-9_19	ESRS E1	AR 72. (b)		E1-9	Disclosure of whether and how assessment of assets and business activities considered to be at material transition risk relies on or is part of process to determine material transition risks and to determine scenarios	narrative					1 year
E1-9_21	ESRS E1	AR 73. (a)		E1-9	Percentage of estimated share of potentially stranded assets of total assets at material transition risk	percent					3 years
E1-9_20	ESRS E1	AR 73. (a)		E1-9	Estimated amount of potentially stranded assets	monetary					3 years
E1-9_18	ESRS E1	AR 73. (a)		E1-9	Disclosure of whether and how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed	narrative					1 year
E1-9_18	ESRS E1	AR 72. (a)		E1-9	Disclosure of whether and how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed	narrative					1 year
E1-7_19	ESRS E1	AR 64.		E1-7	Date when carbon credits outside value chain are planned to be cancelled	gYear
E1-9_13	ESRS E1	AR 71. (b)		E1-9	Disclosure of magnitude of anticipated financial effects in terms of margin erosion for business activities at material physical risk	narrative	Conditional	V			1 year
E1-9_12	ESRS E1	AR 71. (b)		E1-9	Disclosure of risk factors for net revenue from business activities at material physical risk	narrative		V			1 year
E1-9_06	ESRS E1	AR 70. (c) i.		E1-9	Disclosure of location of its significant assets at material physical risk (disaggregated by NUTS codes)	Table/narrative			PILLAR 3		1 year
E1-9_11	ESRS E1	AR 69. (b)		E1-9	Disclosure of whether and how assessment of assets and business activities considered to be at material physical risk relies on or is part of process to determine material physical risk and to determine climate scenarios	narrative					1 year
E1-9_10	ESRS E1	AR 69. (a)		E1-9	Disclosure of whether and how anticipated financial effects for assets and business activities at material physical risk have been assessed	narrative					1 year
E1-8_09	ESRS E1	AR 65.		E1-8	Disclosure of whether and how carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements	Table/Narrative	Conditional
E1-7_13	ESRS E1	AR 62. (a)		E1-7	Percentage of reduction projects	percent
E1-7_14	ESRS E1	AR 62. (a)		E1-7	Percentage of removal projects	percent
E1-7_18	ESRS E1	AR 62. (e)		E1-7	Percentage that qualifies as corresponding adjustment	percent
E1-7_17	ESRS E1	AR 62. (d)		E1-7	Percentage issued from projects in European Union	percent
E1-7_16	ESRS E1	AR 62. (c)		E1-7	Percentage for recognised quality standard	percent
E1-7_15	ESRS E1	AR 62. (b)		E1-7	Type of carbon credits from removal projects	semi-narrative
E1-7_07	ESRS E1	AR 60.		E1-7	Reversals	ghgEmissions	Conditional
E1-7_12	ESRS E1	AR 61.		E1-7	Disclosure of extent of use and quality criteria used for carbon credits	narrative
E1-7_06	ESRS E1	AR 58. (f)		E1-7	GHG emissions associated with removal activity	Table/ghgEmissions	Conditional
E1-7_09	ESRS E1	AR 58. (e)		E1-7	Removal activity has been converted into carbon credits and sold on to other parties on voluntary market	semi-narrative	Conditional
E1-7_27	ESRS E1	AR 57. (b)	AR 56	E1-7	Description of GHGs concerned for removal and storage activity, technological details about GHG removal, type of storage and transport of removed GHGs, whether activity qualifies as nature-based solution and how risk of non-permanence is managed	narrative
E1-7_26	ESRS E1	AR 57. (a)	AR 56	E1-7	Type of GHGs concerned for removal and storage activity	semi-narrative
E1-6_06	ESRS E1	AR 52.		E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [table]	Table		V		1 year
E1-6_28	ESRS E1	AR 46. (j)		E1-6	Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in value chain not included in Scope 3 GHG emissions	ghgEmissions				1 year
E1-6_26	ESRS E1	AR 46. (i)		E1-6	Disclosure of why Scope 3 GHG emissions category has been excluded	narrative				1 year
E1-6_27	ESRS E1	AR 46. (i)		E1-6	List of Scope 3 GHG emissions categories included in inventory	semi-narrative				1 year
E1-6_25	ESRS E1	AR 46. (g)		E1-6	Percentage of GHG Scope 3 calculated using primary data	Percent				1 year
E1-6_29	ESRS E1	AR 46. (h)		E1-6	Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions	narrative				1 year
E1-6_24	ESRS E1	AR 45. (e)		E1-6	Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions	ghgEmissions
E1-6_21	ESRS E1	AR 45. (d)		E1-6	Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions	percent
E1-6_19	ESRS E1	AR 45. (d)		E1-6	Disclosure of types of contractual instruments, Scope 2 GHG emissions	percent
E1-6_18	ESRS E1	AR 45. (d)		E1-6	Percentage of contractual instruments, Scope 2 GHG emissions	percent
E1-6_23	ESRS E1	AR 45. (d)		E1-6	Disclosure of types of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation or for unbundled energy attribute claims	narrative
E1-6_20	ESRS E1	AR 45. (d)		E1-6	Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments	percent		V
E1-6_22	ESRS E1	AR 45. (d)		E1-6	Percentage of contractual instruments used for sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions	percent
E1-6_17	ESRS E1	AR 43. (c)		E1-6	biogenic emissions of CO2 from the combustion or bio-degradation of biomassnot included in Scope 1 GHG emissions	ghgEmissions
E1-6_16	ESRS E1	AR 42. (c)		E1-6	Disclosure of the effects of significant events and changes in circumstances (relevant to its GHG emissions) that occur between the reporting dates of the entities in its value chain and the date of the undertaking’s general purpose financial statements	narrative	Conditional
E1-6_03	ESRS E1	AR 41.		E1-6	Disaggregation of GHG emissions - by country, operating segments, economic activity, subsidiary, GHG category or source type	Table
E1-6_15	ESRS E1	AR 39. (b)		E1-6	Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions	narrative
E1-6_33	ESRS E1	AR 55.		E1-6	Net revenue	monetary	Conditional
E1-6_35	ESRS E1	AR 55.		E1-6	Net revenue other than used to calculate GHG intensity	monetary	Conditional
E1-6_34	ESRS E1	AR 55.		E1-6	Net revenue used to calculate GHG intensity	monetary	Conditional
E1-5_22	ESRS E1	AR 38. (b)		E1-5	Net revenue from activities in high climate impact sectors	monetary	Conditional	V
E1-5_23	ESRS E1	AR 38. (b)		E1-5	Net revenue from activities other than in high climate impact sectors	monetary	Conditional	V
E1-5_09	ESRS E1	AR 34.		E1-5	Percentage of renewable sources in total energy consumption	percent
E1-5_15	ESRS E1	AR 34.		E1-5	Percentage of fossil sources in total energy consumption	percent	Conditional
E1-5_04	ESRS E1	AR 34.		E1-5	Percentage of energy consumption from nuclear sources in total energy consumption	percent
E1-4_24	ESRS E1	AR 30. (c)		E1-4	Diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers	narrative
E1-4_21	ESRS E1	AR 25. (b)		E1-4	Description of how new baseline value affects new target, its achievement and presentation of progress over time	narrative
E1-4_20	ESRS E1	AR 25. (a)		E1-4	Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors	narrative
E1-4_25	ESRS E1	AR 24.		E1-4	GHGs covered by the target	semi-narrative
E1-3_05	ESRS E1	AR 21.		E1-3	Explanation of extent to which ability to implement action depends on availability and allocation of resources	narrative
E1-3_02	ESRS E1	AR 19. (d)		E1-3	Adaptation solution type	semi-narrative		V
E1.IRO-1_16	ESRS E1	AR 15.	AR 13 - AR 14	IRO-1	Explanation of how climate scenarios used are compatible with critical climate-related assumptions made in financial statements	narrative
E1.IRO-1_14	ESRS E1	AR 12. (d)	AR 13 - AR 14	IRO-1	Assets and business activities that are incompatible with or need significant efforts to be compatible with transition to climate-neutral economy have been identified	semi-narrative
E1.IRO-1_13	ESRS E1	AR 12. (c)	AR 13 - AR 14	IRO-1	Identification of transition events and assessment of exposure has been informed by climate-related scenario analysis	semi-narrative
E1.IRO-1_12	ESRS E1	AR 12. (b)	AR 13 - AR 14	IRO-1	Extent to which assets and business activities may be exposed and are sensitive to identified transition events has been assessed	semi-narrative
E1.IRO-1_10	ESRS E1	AR 12. (a)	AR 13 - AR 14	IRO-1	Transition events have been identified over short-, medium- and long-term time horizons	semi-narrative
E1.IRO-1_11	ESRS E1	AR 12. (a)	AR 13 - AR 14	IRO-1	Undertaking has screened whether assets and business activities may be exposed to transition events	semi-narrative
E1.IRO-1_07	ESRS E1	AR 11. (d)	AR 13 - AR 14	IRO-1	Identification of climate-related hazards and assessment of exposure and sensitivity are informed by high emissions climate scenarios	semi-narrative
E1.IRO-1_06	ESRS E1	AR 11. (c)	AR 13 - AR 14	IRO-1	Extent to which assets and business activities may be exposed and are sensitive to identified climate-related hazards has been assessed	semi-narrative
E1.IRO-1_05	ESRS E1	AR 11. (b)	AR 13 - AR 14	IRO-1	Short-, medium- and long-term time horizons have been defined	semi-narrative
E1.IRO-1_04	ESRS E1	AR 11. (a)	AR 13 - AR 14	IRO-1	Undertaking has screened whether assets and business activities may be exposed to climate-related hazards	semi-narrative
E1.IRO-1_03	ESRS E1	AR 11. (a)	AR 13 - AR 14	IRO-1	Climate-related hazards have been identified over short-, medium- and long-term time horizons	semi-narrative
E1.IRO-1_01	ESRS E1	AR 9.	AR 10	IRO-1	Description of process in relation to impacts on climate change	narrative
E1.SBM-3_07	ESRS E1	AR 8. (b)		SBM-3	Description of ability to adjust or adapt strategy and business model to climate change	narrative
E1.SBM-3_05	ESRS E1	AR 7. (b)		SBM-3	Time horizons applied for resilience analysis	semi-narrative
E1-6_13	ESRS E1	52. (b)	AR 47	E1-6	Total GHG emissions market based	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-6_10	ESRS E1	52. (b)	AR 45, AR 47	E1-6	Gross market-based Scope 2 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK
E1-6_12	ESRS E1	52. (a)	AR 47	E1-6	Total GHG emissions location based	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-6_09	ESRS E1	52. (a)	AR 45, AR 47	E1-6	Gross location-based Scope 2 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK
E1-6_11	ESRS E1	51.	AR 46	E1-6	Gross Scope 3 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-6_05	ESRS E1	51.		E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [table]	Table	Alternative			1 year
E1-6_04	ESRS E1	51.		E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [table]	Table	Alternative			1 year
E1-6_02	ESRS E1	50.		E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions - financial and operational control [table]	Table
E1-6_08	ESRS E1	48. (b)	AR 44	E1-6	Percentage of Scope 1 GHG emissions from regulated emission trading schemes	Table/Percent			SFDR+PILLAR 3+ BENCHMARK
E1-6_07	ESRS E1	48. (a)	AR 43	E1-6	Gross Scope 1 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK
E1-6_10	ESRS E1	49. (b)	AR 45, AR 47	E1-6	Gross market-based Scope 2 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK
E1-6_09	ESRS E1	49. (a)	AR 45, AR 47	E1-6	Gross location-based Scope 2 greenhouse gas emissions	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK
E1-6_14	ESRS E1	47.		E1-6	Disclosure of significant changes in definition of what constitutes reporting undertaking and its value chain and explanation of their effect on year-to-year comparability of reported GHG emissions	narrative	Conditional
E1-6_01	ESRS E1	44.	AR 39	E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [table]	Table
E1-6_12	ESRS E1	44.	AR 47	E1-6	Total GHG emissions location based	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-6_13	ESRS E1	44.	AR 47	E1-6	Total GHG emissions market based	Table/GhgEmissions			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-9_43	ESRS E1	69. (b)	AR 81	E1-9	Potential market size of low-carbon products and services or adaptation solutions to which undertaking has or may have access	monetary			BENCHMARK		3 years
E1-9_44	ESRS E1	69. (b)	AR 81	E1-9	Expected changes to net revenue from low-carbon products and services or adaptation solutions to which undertaking has or may have access	monetary			BENCHMARK		3 years
E1-9_41	ESRS E1	69. (a)	AR 80	E1-9	Expected cost savings from climate change mitigation actions	monetary			BENCHMARK		3 years
E1-9_42	ESRS E1	69. (a)	AR 80	E1-9	Expected cost savings from climate change adaptation actions	monetary			BENCHMARK		3 years
E1-9_40	ESRS E1	68. (b)		E1-9	Disclosure of reconciliations with financial statements of significant amounts of assets, liabilities and net revenue at material transition risk	narrative					1 year
E1-9_17	ESRS E1	67. (c)		E1-9	Total carrying amount of real estate assets by energy efficiency classes	Table/monetary			PILLAR 3		3 years
E1-9_39	ESRS E1	68. (a)		E1-9	Disclosure of reconciliations with financial statements of significant amounts of assets and net revenue at material physical risk	narrative					1 year
E1-9_34	ESRS E1	67. (e)		E1-9	Percentage of net revenue from customers operating in oil-related activities	percent	Conditional				3 years
E1-9_31	ESRS E1	67. (e)		E1-9	Net revenue from customers operating in oil-related activities	monetary	Conditional				3 years
E1-9_35	ESRS E1	67. (e)		E1-9	Percentage of net revenue from customers operating in gas-related activities	percent	Conditional				3 years
E1-9_29	ESRS E1	67. (e)		E1-9	Net revenue from business activities at material transition risk	monetary					3 years
E1-9_33	ESRS E1	67. (e)		E1-9	Percentage of net revenue from customers operating in coal-related activities	percent	Conditional				3 years
E1-9_30	ESRS E1	67. (e)		E1-9	Net revenue from customers operating in coal-related activities	monetary	Conditional				3 years
E1-9_32	ESRS E1	67. (e)		E1-9	Net revenue from customers operating in gas-related activities	monetary	Conditional				3 years
E1-9_23	ESRS E1	67. (d)		E1-9	Liabilities from material transition risks that may have to be recognised in financial statements	monetary					3 years
E1-9_08	ESRS E1	66. (d)	AR 71	E1-9	Net revenue from business activities at material physical risk	monetary					3 years
E1-9_09	ESRS E1	66. (d)	AR 71	E1-9	Percentage of net revenue from business activities at material physical risk	percent					3 years
E1-9_16	ESRS E1	67. (b)		E1-9	Percentage of assets at material transition risk addressed by climate change mitigation actions	percent					3 years
E1-9_14	ESRS E1	67. (a)		E1-9	Assets at material transition risk before considering climate mitigation actions	monetary					3 years
E1-9_15	ESRS E1	67. (a)		E1-9	Percentage of assets at material transition risk before considering climate mitigation actions	percent					3 years
E1-9_05	ESRS E1	66. (c)	AR 70	E1-9	Disclosure of location of significant assets at material physical risk	narrative			PILLAR 3		1 year
E1-9_07	ESRS E1	66. (b)		E1-9	Percentage of assets at material physical risk addressed by climate change adaptation actions	percent					3 years
E1-9_03	ESRS E1	66. (a)	AR 70	E1-9	Assets at chronic material physical risk before considering climate change adaptation actions	monetary			PILLAR 3		3 years
E1-9_02	ESRS E1	66. (a)	AR 70	E1-9	Assets at acute material physical risk before considering climate change adaptation actions	monetary			PILLAR 3		3 years
E1-9_01	ESRS E1	66. (a)	AR 70	E1-9	Assets at material physical risk before considering climate change adaptation actions	monetary			PILLAR 3		3 years
E1-9_04	ESRS E1	66. (a)	AR 70	E1-9	Percentage of assets at material physical risk before considering climate change adaptation actions	percent			PILLAR 3		3 years
E1-8_07	ESRS E1	63. (d)		E1-8	Percentage of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme	Table/percent
E1-8_10	ESRS E1	63. (d)	AR 65 - AR 66	E1-8	Volume of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme	Table/volume
E1-8_12	ESRS E1	63. (d)	AR 65 - AR 66	E1-8	Volume of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme	Table/volume	Conditional
E1-8_11	ESRS E1	63. (d)	AR 65 - AR 66	E1-8	Volume of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme	Table/volume
E1-8_06	ESRS E1	63. (d)		E1-8	Percentage of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme	Table/percent
E1-8_08	ESRS E1	63. (d)		E1-8	Percentage of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme	Table/percent	Conditional
E1-8_13	ESRS E1	62.	AR 65 - AR 66	E1-8	Internal carbon pricing schemes are applied	boolean
E1-8_05	ESRS E1	63. (c)		E1-8	Description of critical assumptions made to determine carbon price applied	Table/Narrative
E1-8_04	ESRS E1	63. (c)		E1-8	Carbon price applied for each metric tonne of greenhouse gas emission	Table/monetary
E1-8_03	ESRS E1	63. (b)		E1-8	Description of specific scope of application of carbon pricing scheme	Table/Narrative
E1-8_02	ESRS E1	63. (a)		E1-8	Type of internal carbon pricing scheme	Table/Narrative
E1-8_01	ESRS E1	63. (a)		E1-8	Carbon pricing scheme by type	Table
E1-7_25	ESRS E1	61. (c)		E1-7	Explanation of credibility and integrity of carbon credits used	narrative	Conditional
E1-7_24	ESRS E1	61. (b)		E1-7	Explanation of whether and how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target	narrative	Conditional
E1-7_23	ESRS E1	61. (b)		E1-7	Claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target	semi-narrative	Conditional
E1-7_22	ESRS E1	61. (a)		E1-7	Public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets	semi-narrative	Conditional
E1-7_24	ESRS E1	61. (a)		E1-7	Explanation of whether and how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target	narrative	Conditional
E1-7_21	ESRS E1	61.		E1-7	Public claims of GHG neutrality that involve use of carbon credits have been made	semi-narrative
E1-7_08	ESRS E1	58. (b)		E1-7	Disclosure of calculation assumptions, methodologies and frameworks applied (GHG removals and storage)	narrative	Conditional
E1-7_20	ESRS E1	60.		E1-7	Explanation of scope, methodologies and frameworks applied and how residual GHG emissions are intended to be neutralised	narrative	Conditional
E1-7_11	ESRS E1	59. (b)		E1-7	Total amount of carbon credits outside value chain planned to be cancelled in future	ghgEmissions	Conditional
E1-7_10	ESRS E1	59. (a)		E1-7	Total amount of carbon credits outside value chain that are verified against recognised quality standards and cancelled	ghgEmissions	Conditional
E1-7_04	ESRS E1	58. (a)	AR 59	E1-7	GHG Removals and storage Activity by undertaking scope (breakdown by own operations and value chain) and by removal and storage activity	TABLE	Conditional
E1-7_05	ESRS E1	58. (a)		E1-7	Total GHG removals and storage	Table/ghgEmissions	Conditional
E1-7_03	ESRS E1	58.	AR 56	E1-7	Removals and carbon credits are used	semi-narrative	Conditional
E1-6_32	ESRS E1	55.		E1-6	Disclosure of reconciliation to financial statements of net revenue used for calculation of GHG emissions intensity	narrative			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-7_02	ESRS E1	56. (b)	AR 56	E1-7	Disclosure of GHG emission reductions or removals from climate change mitigation projects outside value chain financed or to be financed through any purchase of carbon credits	narrative			CL
E1-7_01	ESRS E1	56. (a)	AR 56 - AR 57	E1-7	Disclosure of GHG removals and storage resulting from projects developed in own operations or contributed to in upstream and downstream value chain	narrative			CL
E1-6_30	ESRS E1	53.	AR 53	E1-6	GHG emissions intensity, location-based (total GHG emissions per net revenue)	Intensity			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-6_31	ESRS E1	53.	AR 53	E1-6	GHG emissions intensity, market-based (total GHG emissions per net revenue)	Intensity			SFDR+PILLAR 3+ BENCHMARK	1 year
E1-5_21	ESRS E1	43.	AR 38	E1-5	Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors	narrative	Conditional		SFDR
E1-5_20	ESRS E1	42.		E1-5	High climate impact sectors used to determine energy intensity	semi-narrative	Conditional		SFDR
E1-5_18	ESRS E1	40.	AR 36	E1-5	Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue)	Intensity	Conditional		SFDR
E1-5_17	ESRS E1	39.		E1-5	Renewable energy production	energy	Conditional
E1-5_16	ESRS E1	39.		E1-5	Non-renewable energy production	energy	Conditional
E1-5_14	ESRS E1	38. (e)	AR 33	E1-5	Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources	energy	Conditional		SFDR
E1-5_13	ESRS E1	38. (d)	AR 33	E1-5	Fuel consumption from other fossil sources	energy	Conditional		SFDR
E1-5_12	ESRS E1	38. (c)	AR 33	E1-5	Fuel consumption from natural gas	energy	Conditional		SFDR
E1-5_11	ESRS E1	38. (b)	AR 33	E1-5	Fuel consumption from crude oil and petroleum products	energy	Conditional		SFDR
E1-5_10	ESRS E1	38. (a)	AR 33	E1-5	Fuel consumption from coal and coal products	energy	Conditional		SFDR
E1-5_08	ESRS E1	37. (c) iii.		E1-5	Consumption of self-generated non-fuel renewable energy	energy			SFDR
E1-5_02	ESRS E1	37. (a)	AR 34, AR 32	E1-5	Total energy consumption from fossil sources	energy			SFDR
E1-5_07	ESRS E1	37. (c) ii.		E1-5	Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources	energy			SFDR
E1-5_06	ESRS E1	37. (c) i.		E1-5	Fuel consumption from renewable sources	energy			SFDR
E1-5_05	ESRS E1	37. (c)		E1-5	Total energy consumption from renewable sources	energy			SFDR
E1-5_03	ESRS E1	37. (b)		E1-5	Total energy consumption from nuclear sources	energy			SFDR
E1-5_01	ESRS E1	37.	AR 35	E1-5	Total energy consumption related to own operations	energy			SFDR
E1-4_23	ESRS E1	34. (f)	AR 30	E1-4	Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target	narrative
E1-4_22	ESRS E1	34. (e)	AR 26	E1-4	GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius	semi-narrative
E1-4_19	ESRS E1	34. (c)		E1-4	Disclosure of past progress made in meeting target before current base year	narrative		V
E1-4_08	ESRS E1	34. (b)		E1-4	Intensity value of Scope 1 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_13	ESRS E1	34. (b)		E1-4	Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_05	ESRS E1	34. (b)		E1-4	Intensity value of total Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_11	ESRS E1	34. (b)		E1-4	Intensity value of location-based Scope 2 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_15	ESRS E1	34. (b)		E1-4	Absolute value of Scope 3 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_09	ESRS E1	34. (b)		E1-4	Absolute value of location-based Scope 2 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_06	ESRS E1	34. (b)		E1-4	Absolute value of Scope 1 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_10	ESRS E1	34. (b)		E1-4	Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_14	ESRS E1	34. (b)		E1-4	Intensity value of market-based Scope 2 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_07	ESRS E1	34. (b)		E1-4	Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_03	ESRS E1	34. (b)		E1-4	Absolute value of total Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_04	ESRS E1	34. (b)		E1-4	Percentage of total Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_16	ESRS E1	34. (b)		E1-4	Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_12	ESRS E1	34. (b)		E1-4	Absolute value of market-based Scope 2 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_02	ESRS E1	34. (b)	AR 23 - AR 24, AR 27 - AR 29, AR 31	E1-4	Tables: Multiple Dimensions (baseline year and targets; GHG Types, Scope 3 Categories, Decarbonisation levers, entity-specific denominators for intensity value)	Table	Conditional
E1-4_17	ESRS E1	34. (b)		E1-4	Intensity value of Scope 3 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_18	ESRS E1	34. (b)		E1-4	Explanation of how consistency of GHG emission reduction targets with GHG inventory boundaries has been ensured	narrative
E1-4_05	ESRS E1	34. (a)		E1-4	Intensity value of total Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_16	ESRS E1	34. (a)		E1-4	Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_10	ESRS E1	34. (a)		E1-4	Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_06	ESRS E1	34. (a)		E1-4	Absolute value of Scope 1 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_12	ESRS E1	34. (a)		E1-4	Absolute value of market-based Scope 2 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_17	ESRS E1	34. (a)		E1-4	Intensity value of Scope 3 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_09	ESRS E1	34. (a)		E1-4	Absolute value of location-based Scope 2 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_14	ESRS E1	34. (a)		E1-4	Intensity value of market-based Scope 2 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_03	ESRS E1	34. (a)		E1-4	Absolute value of total Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_07	ESRS E1	34. (a)		E1-4	Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_11	ESRS E1	34. (a)		E1-4	Intensity value of location-based Scope 2 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_15	ESRS E1	34. (a)		E1-4	Absolute value of Scope 3 Greenhouse gas emissions reduction	Table/ghgEmissions	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_08	ESRS E1	34. (a)		E1-4	Intensity value of Scope 1 Greenhouse gas emissions reduction	Table/decimal	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_04	ESRS E1	34. (a)		E1-4	Percentage of total Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_02	ESRS E1	34. (a)	AR 23 - AR 24, AR 27 - AR 29, AR 31	E1-4	Tables: Multiple Dimensions (baseline year and targets; GHG Types, Scope 3 Categories, Decarbonisation levers, entity-specific denominators for intensity value)	Table	Conditional
E1-4_13	ESRS E1	34. (a)		E1-4	Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	Table/percent	Conditional/Alternative		SFDR+PILLAR 3+ BENCHMARK
E1-4_01	ESRS E1	33.	AR 27 - AR 29	E1-4	Disclosure of whether and how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities	narrative
E1.MDR-T_01-13	ESRS E1	32.		E1-4	Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ]	MDR-T
E1.SBM-3_06	ESRS E1	19. (c)	AR 8 a, AR 13	SBM-3	Description of results of resilience analysis	narrative
E1.SBM-3_04	ESRS E1	19. (b)	AR 7 a, AR 13	SBM-3	Disclosure of when resilience analysis has been conducted	date
E1.SBM-3_03	ESRS E1	19. (b)	AR 7 a, AR 13	SBM-3	Disclosure of how resilience analysis has been conducted	narrative
E1.SBM-3_02	ESRS E1	19. (a)	AR 6, AR 13	SBM-3	Description of scope of resilience analysis	narrative
E1-3_06	ESRS E1	29. (c) i.	AR 20	E1-3	Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to relevant line items or notes in financial statements	narrative/monetary
E1.SBM-3_01	ESRS E1	18.		SBM-3	Type of climate-related risk	semi-narrative
E1-3_08	ESRS E1	29. (c) iii.	AR 20	E1-3	Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178	narrative	Conditional
E1-3_07	ESRS E1	29. (c) ii.	AR 22	E1-3	Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178	narrative
E1-3_04	ESRS E1	29. (b)		E1-3	Expected GHG emission reductions	ghgEmissions
E1-3_03	ESRS E1	29. (b)		E1-3	Achieved GHG emission reductions	ghgEmissions
E1-3_01	ESRS E1	29. (a)		E1-3	Decarbonisation lever type	semi-narrative
E1.MDR-A_01-12	ESRS E1	28.		E1-3	Actions and Resources related to climate change mitigation and adaptation [see ESRS 2 MDR-A]	MDR-A
E1-2_01	ESRS E1	25.	AR 16 - AR 18	E1-2	Sustainability matters addressed by policy for climate change	semi-narrative
E1.MDR-P_01-06	ESRS E1	24.		E1-2	Policies in place to manage its material impacts, risks and opportunities related to climate change mitigation and adaptation [see ESRS 2 MDR-P]	MDR-P
E1.IRO-1_08	ESRS E1	21.	AR 13 - AR 14	IRO-1	Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term	narrative
E1.IRO-1_15	ESRS E1	21.	AR 13 - AR 14	IRO-1	Explanation of how climate-related scenario analysis has been used to inform identification and assessment of transition risks and opportunities over short, medium and long-term	narrative
E1.IRO-1_20	ESRS E1	20. (c) ii.	AR 11, AR 13 - AR 15	IRO-1	Description of process in relation to assessment of how assets and business activities may be exposed to climate-related transition events, creating gross transition risks or opportunities for undertaking	narrative
E1.IRO-1_19	ESRS E1	20. (c) i.	AR 11, AR 13 - AR 15	IRO-1	Description of process in relation to identification of climate-related transition events, considering at least climate scenario in line with limiting global warming to 1.5 °C with no or limited overshoot	narrative
E1.IRO-1_09	ESRS E1	20. (c)	AR 13 - AR 14	IRO-1	Description of process in relation to climate-related transition risks and opportunities in own operations and along value chain	narrative
E1.IRO-1_18	ESRS E1	20. (b) ii.	AR 11, AR 13 - AR 15	IRO-1	Description of process in relation to assessment of how assets and business activities may be exposed and are sensitive to climate-related hazards, creating gross physical risks for undertaking	narrative
E1.IRO-1_17	ESRS E1	20. (b) i.	AR 11, AR 13 - AR 15	IRO-1	Description of process in relation to identification of climate-related hazards, considering at least high emission climate scenarios	narrative
E1.IRO-1_02	ESRS E1	20. (b)	AR 13 - AR 14	IRO-1	Description of process in relation to climate-related physical risks in own operations and along value chain	narrative
E1.IRO-1_01	ESRS E1	20. (a)	AR 10	IRO-1	Description of process in relation to impacts on climate change	narrative
E1-1_16	ESRS E1	17.		E1-1	Date of adoption of transition plan for undertakings not having adopted transition plan yet	gYear	Conditional
E1-1_15	ESRS E1	16. (j)		E1-1	Explanation of progress in implementing transition plan	narrative
E1-1_14	ESRS E1	16. (i)		E1-1	Transition plan is approved by administrative, management and supervisory bodies	semi-narrative
E1-1_13	ESRS E1	16. (h)		E1-1	Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning	narrative
E1-1_12	ESRS E1	16. (g)	AR 5	E1-1	Undertaking is excluded from EU Paris-aligned Benchmarks	semi-narrative			PILLAR 3 + Benchmark
E1-1_11	ESRS E1	16. (f)		E1-1	Significant CapEx for gas-related economic activities	monetary	Conditional
E1-1_10	ESRS E1	16. (f)		E1-1	Significant CapEx for oil-related economic activities	monetary	Conditional
E1-1_09	ESRS E1	16. (f)		E1-1	Significant CapEx for coal-related economic activities	monetary	Conditional
E1-1_08	ESRS E1	16. (e)	AR 4	E1-1	Explanation of any objective or plans (CapEx, CapEx plans, OpEx) for aligning economic activities (revenues, CapEx, OpEx) with criteria established in Commission Delegated Regulation 2021/2139	narrative	Conditional
E1-1_02	ESRS E1	16. (a)	AR 2	E1-1	Explanation of how targets are compatible with limiting of global warming to one and half degrees Celsius in line with Paris Agreement	narrative
E1-4_22	ESRS E1	16. (a)	AR 26	E1-4	GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius	semi-narrative
E1-1_07	ESRS E1	16. (d)	AR 3	E1-1	Explanation of potential locked-in GHG emissions from key assets and products and of how locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and drive transition risk	narrative
E1-1_06	ESRS E1	16. (c)		E1-1	Financial resources allocated to action plan (CapEx)	monetary
E1-1_04	ESRS E1	16. (c)		E1-1	Disclosure of significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan	narrative
E1-1_05	ESRS E1	16. (c)		E1-1	Financial resources allocated to action plan (OpEx)	monetary
E1-3_07	ESRS E1	16. (c)	AR 22	E1-3	Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178	narrative
E1-3_08	ESRS E1	16. (c)	AR 20	E1-3	Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178	narrative	Conditional
E1-4_23	ESRS E1	16. (b)	AR 30	E1-4	Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target	narrative
E1-1_03	ESRS E1	16. (b)		E1-1	Disclosure of decarbonisation levers and key action	narrative
E1-1_01	ESRS E1	14.	AR 1	E1-1	Disclosure of transition plan for climate change mitigation	narrative			CL
E1.GOV-3_03	ESRS E1	13.		GOV-3	Explanation of climate-related considerations that are factored into remuneration of members of administrative, management and supervisory bodies	narrative
E1.GOV-3_01	ESRS E1	13.		GOV-3	Disclosure of whether and how climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies	narrative
E1.GOV-3_02	ESRS E1	13.		GOV-3	Percentage of remuneration recognised that is linked to climate related considerations	percent