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Glossary

ESRS E1

ESRS E1 is the European climate change reporting standard within the CSRD’s ESRS, which includes the disclosure of Scope 1, 2 and 3 emissions.

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It was adopted in Delegated Regulation (EU) 2023/2772. Delegated Regulation (EU) 2026/1563, published on 21 September 2026, replaces it with simplified standards, mandatory for financial years starting from 1 January 2027. For financial year 2026, companies may choose between the previous and the revised version.

Official sources: Reglamento Delegado (UE) 2023/2772 / Delegated Regulation (EU) 2023/2772 (opens in a new tab)

  • CSRD

    The CSRD is Directive (EU) 2022/2464 on corporate sustainability reporting, which requires the companies within its scope to publish information on impacts, risks and opportunities.

  • Scope 1, 2 and 3

    They are the three GHG Protocol categories used to classify an organisation’s emissions: Scope 1 is direct emissions, Scope 2 is purchased energy, and Scope 3 is every other emission in the value chain.

  • Calculating Category 1

    Guide to calculating Scope 3 Category 1, purchased goods and services: the four GHG Protocol methods, the steps and when each one fits best.

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