ESRS E1 Climate Change consolidates the thematic mandatory standards of the Corporate Sustainability Reporting Directive (CSRD). Reporting encompasses nine categories of disclosure requirements, including for example, GHG inventories, climate targets, and reduction measures. The reporting obligation must be individually assessed for each company. As of 2026, the scope of the CSRD will be extended to small and medium-sized enterprises (SMEs).

The current version of ESRS E1 Climate Change in English from 09.06.2023 starts on page 68 in the following download version of Annex 1:​