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ESRS E1

European reporting standard on climate change: carbon requirements under the CSRD (emissions, trajectory, risks).

ESRS E1 (European Sustainability Reporting Standard E1: Climate change) is one of ten thematic reporting standards published by EFRAG under the CSRD. It defines the climate datapoints to disclose: gross GHG emissions per scope, carbon intensity, transition plan, alignment with a 1.5°C pathway, physical and transition risks.

The standard requires reporting of Scopes 1, 2 (location-based and market-based) and 3 (the 15 GHG Protocol categories, including all material ones), together with documentation of the methodology, emission factors, uncertainties and organisational boundary.

Kabaun structures the data in line with ESRS E1: each datapoint receives a normed XBRL identifier, emissions are broken down according to the expected nomenclature, and the report ships with the methodology documentation auditors expect.

Related terms

CSRD
Corporate Sustainability Reporting Directive: EU directive requiring standardised ESG reporting from large European companies.
GHG Protocol
International GHG accounting standard, published by WRI and WBCSD. Foundation of the vast majority of carbon footprints worldwide.
Scope 3
All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.
SBTi
Science Based Targets initiative: international body validating corporate carbon reduction targets aligned with 1.5°C.
Carbon footprint
Comprehensive measurement of an organisation's GHG emissions over a given period, expressed in tCO₂e. Covers Scopes 1, 2 and 3.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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