European Union · CSRD

ESRS E1 — where an efficiency project lands in the CSRD report

Q: What is ESRS E1?

The climate-change standard within the European Sustainability Reporting Standards used for CSRD reports — covering transition plans, climate actions and resources, targets, energy consumption, and gross Scope 1/2/3 emissions.

Q: Is CSRD delayed?

Partially. The first wave reports already (FY2024 reports published 2025). The 2025 Omnibus 'stop-the-clock' directive delayed waves 2 and 3 by two years, and a higher size threshold (~1,000 employees) is under negotiation — check current status before descoping.

Q: Do non-EU companies have to report under CSRD?

Eventually yes if they have large EU operations (the third-country regime, ~2028+ timing under Omnibus revision). Sooner in practice: EU customers in scope will pass E1 data requests down their supply chain.

Q: What evidence do auditors want for E1-3 actions?

A defined measure, a recognised quantification method (e.g. ASTM C680 / ISO 12241 for heat loss), before/after figures or metered verification, the CapEx/OpEx involved, and a link to a disclosed target.

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).

Turn a saving into a report figure →All reporting guides

Who reports, and the 2025 Omnibus reality

Wave 1 (large listed EU companies >500 staff) already reports — first reports published 2025 on FY2024. The February 2025 Omnibus package delayed waves 2–3 by two years ('stop-the-clock', adopted April 2025) and proposes lifting the threshold to ~1,000 employees; the final scope is still in legislative negotiation. Practical read: if you're a large EU industrial, prepare; if you supply one, their E1 data requests reach you regardless of your own size.

The E1 datapoints that need a real project

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.

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Cut the tonnes at the source

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Worked example — an insulation measure as an E1-3 entry

E1-3 disclosure line: "Heat-loss elimination programme: removable modular insulation installed on 120 bare components across the steam and condensate system (survey to ASTM C680). Annual effect: 1.4 GWh fuel reduction, 256 t CO2e Scope 1 (DESNZ factors), CapEx €68k, payback <2 years. Contributes to the 2030 Scope-1 intensity target (E1-4); saving verified against metered gas consumption."

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.

Why efficiency is the easiest E1 win

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 €77.4/t they also cut the ETS bill — the same tonne works three times.

FAQ

Questions on this topic

What is ESRS E1?

The climate-change standard within the European Sustainability Reporting Standards used for CSRD reports — covering transition plans, climate actions and resources, targets, energy consumption, and gross Scope 1/2/3 emissions.

Is CSRD delayed?

Partially. The first wave reports already (FY2024 reports published 2025). The 2025 Omnibus 'stop-the-clock' directive delayed waves 2 and 3 by two years, and a higher size threshold (~1,000 employees) is under negotiation — check current status before descoping.

Do non-EU companies have to report under CSRD?

Eventually yes if they have large EU operations (the third-country regime, ~2028+ timing under Omnibus revision). Sooner in practice: EU customers in scope will pass E1 data requests down their supply chain.

What evidence do auditors want for E1-3 actions?

A defined measure, a recognised quantification method (e.g. ASTM C680 / ISO 12241 for heat loss), before/after figures or metered verification, the CapEx/OpEx involved, and a link to a disclosed target.

How this page is built: framework facts cite the legal text or official guidance named in each section (SECR: Companies (Directors' Report) Regulations 2018; ESOS: Energy Savings Opportunity Scheme Regulations; CBAM: Regulation (EU) 2023/956; CSRD/ESRS: Delegated Regulation (EU) 2023/2772). Savings figures follow ASTM C680 / ISO 12241 — the method behind our public calculators. Published by Inzonex — manufacturer of modular removable insulation (UK Patent GB2508992.1). This is practical guidance, not legal advice. Spotted an error? Tell us.