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

ESRS (revised 2026) E1-5: Actions and resources in relation to climate change mitigation and adaptation

What does E1-5 require?

The undertaking discloses its key mitigation and adaptation actions and the resources allocated under GDR-A, and additionally presents its key mitigation actions by decarbonisation lever (energy efficiency, material efficiency, fuel switching, electrification, renewable energy, product and process changes and others) with the GHG reductions achieved and expected per lever.

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

  • S2-14bc S2.14(b) and (c): Resourcing of the response and progress against prior plans

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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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.