Climate change, under the European Sustainability Reporting Standards
ESRS E1
E1 is the climate standard inside ESRS. Following the Omnibus most mid-market companies are no longer required to report under it, but some remain in scope and others report voluntarily because a customer, an investor or a lender asks.
Last updated 2026-09-04
What the ledger produces
CoreCanopy maps the datapoints it holds onto the E1 disclosure requirements and prints the ones it does not hold as stated omissions on the face of the report. E1-6 gross Scope 1 and Scope 2 come directly from the ledger. E1-6 Scope 3 comes from four of the fifteen categories, with the method for each named and the remaining eleven listed as omissions.
The methodology disclosure is generated rather than written: factor sources, dataset versions, licences and the GWP basis applied to each figure, taken from the records themselves.
What it does not do
- It does not perform a double materiality assessment.
- It does not draft the narrative disclosures.
- It does not provide assurance, and no filing it produces is an assured report.
We do not lead with CSRD or ESRS in our positioning, because for most of the companies we serve the mandate no longer applies. Where you are still in scope, or reporting voluntarily, the mapper is real and the omissions are printed rather than hidden.