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This category deals with all disclosure requirements in connection with the company's impact on the environment.

G1 - Business Conduct

If material, companies must disclose information about a company's impact on climate change, its efforts to mitigate climate change, adaptation strategies, measures to address risks/opportunities and financial implications.


If immaterial, they must disclose a detailed explanation of the conclusions on materiality, including an analysis of the conditions that could lead the company to conclude that climate change is material in the future. Compared to the other sub-categories, E1 has the most stringent disclosure requirements if they are immaterial.

1. Climate Change Mitigation and Adaptation

  • E1-1 Transition plan to mitigate climate change

Compatibility of the business model with limiting global warming to 1.5°C.


  • E1-2 Measures to mitigate and adapt to climate change

Adopted strategies for managing the significant impacts, risks and opportunities associated with climate change mitigation and adaptation.


  • E1-3 Actions and resources related to climate change policy

Key actions taken and planned to achieve the policy objectives and targets, and resources allocated to their implementation.


  • E1-4 Targets related to climate change mitigation and adaptation

Disclosure of climate-related targets



2. Energy-related Topics

  • E1-5 Energy consumption and energy mix

  • E1-6 Gross scopes 1, 2, 3 and total GHG emissions

Disclosure in metric tons CO2eq


  • E1-7 GHG removals and GHG mitigation projects financed through carbon credits

e.g. GHG removals and storage in metric tons CO2eq, GHG emission reductions


  • E1-8 Internal carbon pricing



3. Physical Transition Risks

  • E1-9 Expected financial impact of significant physical and transition risks and potential climate-related opportunities

ESRS Catgeories

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This section describes the relationship between CSRD and ESRS as well as the materiality analysis and the necessary steps in the event of the materiality of an asset.

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This category deals with all disclosure requirements in connection with the company's impact on the environment.

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This category deals with all disclosure obligations related to the working conditions of a company's employees.

Taking sustainable paths

Climcycle can be used in the front and back office. We support you during implementation and use with experienced consultants and experts.

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