CSRD
ESRS Environmental Standards (E1-E5)

CSRD CSRD-E1-GHG: GHG emissions (Scope 1, 2 and 3)

Disclose gross Scope 1, Scope 2 (location- and market-based) and Scope 3 greenhouse gas emissions, total GHG emissions, and the methodologies and boundaries used, consistent with the GHG Protocol.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

What else in your programme already covers this

This control maps to 7 controls across 4 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

GHG Protocol · 3 controls

  • GHG-Scope1-Direct Scope 1 Direct Emissions - Stationary + Mobile Combustion + Process + Fugitive
  • GHG-Scope2-Dual-Reporting Scope 2 Indirect Energy Emissions - Location-Based + Market-Based Dual Reporting (2015 Guidance)
  • GHG-Scope3-Value-Chain-15Categories Scope 3 Value Chain Emissions - 15 Categories (8 Upstream + 7 Downstream)

EU Carbon Border Adjustment Mechanism (CBAM) · 2 controls

  • CBAM-Art.6 Annual CBAM declaration (Article 6)
  • CBAM-Art.7 Calculation of embedded emissions (Article 7)

Equator Principles (EP4, 2020) · 1 control

GRI Standards · 1 control

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS Environmental Standards (E1-E5)

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The graph holds this control, the 7 it maps to, and the evidence behind each claim, over MCP and REST.

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