ESRS E1 & CSRD guide

Your essential resource for understanding the EU’s mandatory climate disclosure standard.

This guide provides institutional investors with a clause-by-clause breakdown of the European Sustainability Reporting Standard for Climate Change (ESRS E1), developed under the Corporate Sustainability Reporting Directive (CSRD). It explains the key reporting requirements, including transition plans, Scope 1, 2, and 3 emissions (with a focus on financed emissions), financial effect disclosures, and assurance expectations.

Whether you're directly subject to CSRD or rely on reported data to inform portfolio strategy, this guide helps you:

• Understand what’s mandatory under ESRS E1
• Navigate double materiality and its investment implications
• Prepare for upcoming assurance and audit readiness
• Translate emissions and climate risks into financial decision-making

The guide also shows how Emmi’s Carbon Diagnostics platform supports reporting-aligned analytics, audit-ready outputs, and seamless integration into stewardship, investment, and risk processes.