ESRS E1 — Climate change
1.5°C-aligned transition plan, Scope 1-2-3 emissions, climate resilience

ESRS E1 is the most structured CSRD standard: it requires a transition plan compatible with limiting warming to 1.5°C, full Scope 1, 2 and 3 greenhouse-gas accounting, and an analysis of climate resilience covering both physical and transition risks. NORMAXIS supports E1 by connecting construction carbon measurement (Efficarbone), RE2020 thermal studies at building level, and GHG Protocol accounting — aligned with EU Taxonomy mitigation/adaptation and SFDR PAI 1-3.

Scope an ESRS E1 assignment Back to the CSRD hub

What E1 requires

Transition plan, emissions, resilience.

1.5°C transition plan

Decarbonisation levers, targets and investments compatible with the Paris Agreement, with governance and financing disclosed.

Scope 1-2-3 emissions

Full greenhouse-gas accounting (GHG Protocol), including the value chain (Scope 3) — usually the dominant and hardest part.

Climate resilience

Scenario analysis of physical risks (heat, flooding, drought) and transition risks (carbon price, regulation, markets).

FAQ

Frequently asked questions

Scope 3 covers value-chain emissions — upstream materials and downstream use — which are usually the largest share and the hardest to measure. For real estate, the embodied carbon of construction (measurable via LCA / Efficarbone) and in-use energy are the key contributors.
RE2020 thermal studies and building carbon LCA quantify the embodied and operational carbon of assets, feeding the Scope 1-2-3 accounting and the transition plan with auditable, asset-level data.
Yes. The E1 data supports EU Taxonomy climate mitigation/adaptation alignment and SFDR PAI indicators 1-3 — one consistent climate dataset serving several regulatory frameworks.

Scope an ESRS E1 assignment

Transition plan, Scope 1-2-3 accounting and resilience analysis — built on auditable building carbon and energy data.

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