CSRD reporting runs on the European Sustainability Reporting Standards; E1 (Climate change) is the one every industrial reporter must address. It doesn't just want your emissions — it wants your actions, the money behind them, and the targets they serve (Delegated Regulation (EU) 2023/2772).
The scope was cut hard, and it is now final. The Omnibus I Directive (EU) 2026/47 was published in the Official Journal on 26 Feb 2026 and entered into force on 18 Mar 2026. Mandatory CSRD now applies only to EU companies with more than 1,000 employees AND over €450M net turnover — up from the old 250-employee / €50M test. The Commission estimates this removes ~80% of previously-in-scope companies. Wave-1 companies (first reports published 2025 on FY2024) keep reporting for FY2025 and FY2026, but those now below the new thresholds may take an optional transitional exemption, subject to each Member State's transposition. Practical read: many mid-size industrials are no longer directly in scope — but if you supply a company that still is, their ESRS E1 data requests reach you regardless of your own size.
| Datapoint | Name | What it actually asks for |
|---|---|---|
| E1-1 | Transition plan for climate mitigation | Your decarbonization levers, costed and dated |
| E1-3 | Actions and resources | Concrete measures taken/planned + CapEx/OpEx behind them |
| E1-4 | Targets | GHG reduction targets — and the measures that make them credible |
| E1-5 | Energy consumption & mix | Total energy, intensity per net revenue |
| E1-6 | Gross Scope 1, 2, 3 | The inventory itself |
Auditors (limited assurance now, reasonable assurance planned) test whether E1-3 actions are real, measurable and linked to E1-4 targets.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes Inzonex Modular Insulation — snap-fastened modules engineered per temperature tier, not generic off-the-shelf jackets:
Every tonne you stop emitting is a tonne you don't have to report: cutting heat loss is a measurable, auditable Scope 1 reduction that flows straight into EU ETS, CBAM and your ESG / CSRD disclosures — not an offset, an actual emission cut.
The structure — measure, method, energy, tonnes, money, target link, verification — is exactly what assurance providers ask for. Generate the numbers for your own project with the certificate tool.
Most E1 transition-plan levers are capital programmes with 2030s horizons (fuel switching, electrification, CCS). Efficiency measures are the only entries that are simultaneously: implemented this year (E1-3), measurable against meters (assurance-proof), cash-positive (the CFO signs), and visible in the E1-5 intensity line the following year. At €80.01/t they also cut the ETS bill — the same tonne works three times.
