Did you think that CSRD and the ESRS E1 \u201cClimate Change\u201d standard was mostly about reporting on your GHG emissions?<\/p>\n
The answer is no. Less than 20% of the disclosure points in E1 are about reporting on emissions.<\/p>\n
Strategy, governance, processes, climate change resilience, and climate-related impacts, risks & opportunities are very much in focus.<\/strong><\/p>\n Here are some examples of disclosure points you will have to report on:<\/p>\n \u2b55 Integration of climate-related performance in remuneration<\/strong><\/p>\n \u27a1 Whether (yes or no) and how (describe) climate-related considerations are factored into the remuneration of top-management and supervisory bodies<\/p>\n \u27a1 If their performance has been assessed against the GHG emission reduction targets reported under Disclosure Requirement E1-4 \u201cTargets related to climate change mitigation and adaptation\u201d<\/p>\n \u27a1 An explanation of what the climate considerations factored into the remuneration are<\/p>\n \u27a1 Percentage of the remuneration recognised in the current period that is linked to climate-related considerations<\/p>\n \u2b55 Description of your processes to identify and assess climate-related impacts, risks and opportunities<\/strong>, in relation to:<\/p>\n \u27a1 Impacts on climate change, in particular, your GHG emissions<\/p>\n \u27a1 Climate-related physical risks in your own operations and along the upstream and downstream value chain, in particular:<\/p>\n \u2714 identification of climate-related hazards, considering at least high emission climate scenarios<\/p>\n \u2714 assessment of how your assets and business activities may be exposed and are sensitive to these climate-related hazards<\/p>\n \u27a1 Climate-related transition risks and opportunities, in particular:<\/p>\n \u2714 identification of climate-related transition events, considering at least a climate scenario in line with limiting global warming to 1.5\u00b0C with no or limited overshoot<\/p>\n \u2714 assessment of how your assets and business activities may be exposed to these climate-related transition events, creating gross transition risks or opportunities for your company<\/p>\n \u2b55 Material impacts, risks and opportunities and their interaction with your strategy and business model<\/strong><\/p>\n \u27a1 For each material climate-related risk you identify, whether you consider the risk to be a physical or transition risk<\/p>\n \u27a1 Description of the resilience of your strategy and business model in relation to climate change, including a description of the scope of the resilience analysis<\/p>\n \u27a1 How and when the resilience analysis has been conducted, including the use of climate scenario analysis, as well as the results of this analysis<\/p>\n","protected":false},"excerpt":{"rendered":" Did you think that CSRD and the ESRS E1 \u201cClimate Change\u201d standard was mostly about reporting on your GHG emissions? The answer is no. Less than 20% of the disclosure points in E1 are about reporting on emissions. Strategy, governance, processes, climate change resilience, and climate-related impacts, risks & opportunities are very much in focus. […]<\/p>\n","protected":false},"author":1,"featured_media":269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-268","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-csrd","9":"post-with-thumbnail","10":"post-with-thumbnail-large"},"_links":{"self":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/comments?post=268"}],"version-history":[{"count":2,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/268\/revisions"}],"predecessor-version":[{"id":274,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/posts\/268\/revisions\/274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/media?parent=268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/categories?post=268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cleeritesg.com\/index.php\/wp-json\/wp\/v2\/tags?post=268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}