Draft European Sustainability Reporting Standards ESRS E1 Climate Change

The objective of this [draft] Standard is to specify Disclosure Requirements which will enable users of sustainability statements to understand how the undertaking affects climate change, in terms of material positive and negative actual and potential impacts; the undertaking’s past, current, and future mitigation efforts in line with the Paris Agreement (or an updated international agreement on climate change) and limiting global warming to 1.5°C; the plans and capacity of the undertaking to adapt its strategy business model(s) and in line with the transition to a sustainable economy and to contribute to limiting global warming to 1.5°C; etc.