ESRS (revised 2026)
ESRS E1 Climate Change – ESRS (revised 2026)

ESRS (revised 2026) E1-3: Resilience in relation to climate change

What does E1-3 require?

Beyond SBM-3 the undertaking discloses the results of its climate resilience analysis for its material climate risks, explaining the implications for strategy and business model, how scenario analysis effects (if used) inform its response, and how its transition plan and current and planned mitigation and adaptation actions contribute to resilience; the significant areas of uncertainty in the assessment; and its capacity to adjust or adapt strategy and business model over the short, medium and long term, considering available and flexible financial resources, the ability to redeploy, repurpose, upgrade or decommission assets, the effect of current and planned investments and cross-referring to E1-5 actions. The analysis is as at the reporting date, is updated when the risk assessment is updated, and financial institutions may draw on prudential resilience disclosures.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ISSB Standards · 1 control

  • S2-22 S2.22: Climate resilience and scenario analysis

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 E1 Climate Change – ESRS (revised 2026)

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