ESRS E1, Climate change
1.5°C-aligned transition plan, Scope 1-2-3 emissions, climate resilience

ESRS E1 is the most structured CSRD standard: it requires a transition plan compatible with limiting warming to 1.5°C, full Scope 1, 2 and 3 greenhouse-gas accounting, and an analysis of climate resilience covering both physical and transition risks. NORMAXIS supports E1 by connecting construction carbon measurement (Efficarbone), RE2020 thermal studies at building level, and GHG Protocol accounting, aligned with EU Taxonomy mitigation/adaptation and SFDR PAI 1-3.

Scope an ESRS E1 assignment Back to the CSRD hub

What E1 requires

Transition plan, emissions, resilience.

1.5°C transition plan

Decarbonisation levers, targets and investments compatible with the Paris Agreement, with governance and financing disclosed.

Scope 1-2-3 emissions

Full greenhouse-gas accounting (GHG Protocol), including the value chain (Scope 3), usually the dominant and hardest part.

Climate resilience

Scenario analysis of physical risks (heat, flooding, drought) and transition risks (carbon price, regulation, markets).

FAQ

Frequently asked questions

Scope 3 covers value-chain emissions, upstream materials and downstream use, which are usually the largest share and the hardest to measure. For real estate, the embodied carbon of construction (measurable via LCA / Efficarbone) and in-use energy are the key contributors.
RE2020 thermal studies and building carbon LCA quantify the embodied and operational carbon of assets, feeding the Scope 1-2-3 accounting and the transition plan with auditable, asset-level data.
Yes. The E1 data supports EU Taxonomy climate mitigation/adaptation alignment and SFDR PAI indicators 1-3, one consistent climate dataset serving several regulatory frameworks.

Requirement

Climate disclosure is traceable, or it is contested.

ESRS E1 requires gross emissions across the three scopes, a transition plan compatible with limiting warming to 1.5 degrees, and the financial effects of climate-related risks. The demanding part is scope 3, which for most companies dominates the total and sits largely outside their direct control.

Traceability is what auditors examine. A group figure that cannot be traced back to measurement at site or supplier level is an estimate presented as a result, and the distinction is precisely what assurance is designed to surface.

Practice

Site measurement first, group consolidation second.

For industrial groups, the DDADUE energy audit produces measured site baselines that feed the disclosure directly. Certified management under ISO 50001 embeds the measurement process rather than repeating it every four years.

For property owners, the tertiary decree trajectory and its annual filing generate the same kind of measured series, which is why the two obligations are best run as one data programme rather than two files.

Going further

Related pages.

Climate disclosure draws on measurement produced elsewhere.

Scope an ESRS E1 assignment

Transition plan, Scope 1-2-3 accounting and resilience analysis, built on auditable building carbon and energy data.

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