The EU value-chain ceiling limits what large customers may require from suppliers of up to 1,000 employees. Directive (EU) 2026/470 applies to financial years beginning on or after 1 January 2027.The EU value-chain ceilingSee what applies to you →

European Sustainability Reporting Standards · climate · filed by CoreCanopy

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 2026-09-05

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 six of the fifteen categories, with the method for each named and the remaining nine 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.