E1

Question 1

What is the focus of E1-4 in ESRS E1?

Answer 1

Disclosure of GHG emission targets, including scope 1, 2 and 3 targets

Question 2

What are scope 1, 2 and 3 emissions?

Answer 2

scope 1: direct emission from owned or controlled source

scope 2: indirect emissions from the generation of purchased energy

scope 3: all other indirect emissions from the value chain

Question 3

What details must be reported in E1-4 regarding GHG emissions?

Answer 3

• Absolute values of GHG emissions
• Intensity values of GHG emissions

Question 4

What are the baseline and target years specified in E1-4?

Answer 4

Current base year and baseline value, target for 2030 (and 2050 if possible), with updates every 5 years from 2030

Question 5

What framework and decarbonisation aspects are included in E1-4?

Answer 5

• Framework or guidance used and whether it is science-based
• Expected decarbonisation levers.

Question 6

What must be disclosed about total energy consumption in E1-5?

Answer 6

1. Total MWh consumption
2. Disaggregation of non-renewable and renewable sources

Question 7

What are the energy production disclosure requirements in E1-5?

Answer 7

Separate MWh figures for renewable an non-renewable energy production

Question 8

What shall the undertaking in E1-5 provide insights on?

Answer 8

The energy intensity associated with activities in high climate impact sectors

Question 9

What metrics are used in GHG emissions reporting for E1-6?

Answer 9

1. Metric tonnes of CO2eq
2. Market-based and location-based (scope 2)
3. Trading schemes percentage (scope 1)

Question 10

What do Scope 1, 2, and 3 emissions include in E1-6?

Question 11

What is GHG emissions intensity in E1-6?

Answer 11

• Emissions per net revenue
• Link with financial statements

Question 12

What needs to be disclosed about GHG removals in E1-7?

Answer 12

Removals and storage from operations and value chain (metric tonnes of CO2eq)

Question 13

What is required for disclosing financed carbon credits in E1-7?

Answer 13

• GHG emission reductions or removals financed outside the value chain
• Total amount in CO2eq

Question 14

What calculation details are required in E1-7?

Answer 14

• Assumptions, methodologies, frameworks
• Scope and method for net zero target

Question 15

What types of carbon pricing schemes are disclosed in E1-8?

Answer 15

• Specific type of internal scheme
• Scope of application

Question 16

What details are required for carbon pricing in E1-8?

Answer 16

• Carbon prices per scheme type
• Critical assumptions for price determination

Question 17

What is the coverage volume for carbon pricing in E1-8?

Answer 17

Metric tonnes of CO2eq for Scope 1, 2, and 3 emissions

Question 18

What financial effects from physical and transition risks must be disclosed in E1-9?

Answer 18

• Monetary amount and proportion of assets at risk
• Short, medium, and long-term horizons

Question 19

What asset-related disclosures are required in E1-9?

Answer 19

• Location of assets at material physical risk
• Breakdown of real estate assets by energy efficiency classes

Question 20

What details about climate-related opportunities are disclosed in E1-9?

Answer 20

• Expected cost-saving
• Potential market size or revenue changes

Question 21

What is required regarding liabilities and financial statements in E1-9?

Answer 21

• Liabilities recognition over different time horizons
• Reconciliation with financial statement items