ESRS E1 Climate Change
Complete climate reporting according to ESRS E1 – from governance through strategy and risk assessment to fully automated emissions calculation. At its core is the double materiality assessment for climate: impacts, physical and transition risks and opportunities as IROs with time horizons, probabilities of occurrence and financial magnitude, complemented by the climate risk method. All E1 functional areas systematically covered and audit-ready.
ESRS E1 Climate Change
All E1 Functional Areas Fully Covered
preeco | sustainability enables you to fully fulfill the ESRS E1 reporting obligations for climate change and greenhouse gas emissions. The E1 module supports you in creating your Transition Plan according to E1-1, recording energy data across all locations according to E1-7, and fully automated calculation of your Scope 1, 2 and 3 emissions according to E1-8. With AI-supported features, you save valuable time in data collection, risk assessment and report generation. The system generates audit-ready documentation for all E1 functional areas – fully traceable and verifiable for external assurance.
Double Materiality Assessment (Climate)
Three sub-topic areas – climate change mitigation, climate change adaptation and energy. Impact, risk and opportunity are captured together per matter and assessed on both materiality dimensions, guided by a five-step assistant. Materiality is calculated automatically using a uniform threshold, and any override requires a justification; AI-supported discovery suggests matters based on the company data already captured, without assessing them. Climate-specific: the financial side is categorised into transition, physical and opportunity categories; the documented climate risk method is structured by scope, screening and assessment and covers all 28 climate hazards of the EU climate taxonomy as a reference catalogue, split into chronic and acute, as well as transition events. Materiality matrix with chart export, Draft → Active lifecycle and completeness check are included. The prerequisite is a reporting period and a finalised CSRD reporting boundary.
Transition Plan (E1-1)
Create your Transition Plan in a structured and complete manner. The system guides you through all requirements according to E1-1 and helps you systematically document decarbonisation levers and measures.
Climate Risks & Opportunities (E1-2, E1-3)
Document climate-related risks and opportunities as IROs in the double materiality assessment for climate, classified as physical or transition. Record multiple climate scenarios (physical and transition) with warming assumption and time horizon; a resilience analysis per reporting period summarizes results, strategic implications and adaptive capacity. The system supports you in fully fulfilling the requirements of E1-2 and E1-3.
Scope 1, 2 & 3 Emissions (E1-8)
Fully automated calculation of your greenhouse gas emissions according to GHG Protocol with IPCC AR6 GWP conversions. The system supports all 15 Scope 3 categories with eight calculation methodologies – including activity-based, spend-based, supplier-specific and PCAF – and calculates Scope 2 both location-based and market-based. Integrated emission factor databases, including DEFRA in the 2026 dataset, are available directly; in Scope 3 the factors offered match the chosen category. For each Scope 1 calculation you record the share covered by the EU Emissions Trading System (EU ETS); the climate report combines it into a weighted metric with the prior-year value. Biogenic CO₂ from biomass and biofuels is kept as a separate disclosure outside the scopes – taken from the selected factor or entered yourself.
Climate Targets & SBTi (E1-6)
Define and track your climate targets including a rule-based Science Based Targets (SBTi) compatibility check – with sector classification, ambition level and a criterion-by-criterion result including recommendations and a check of the Scope 3 share against the 40 % rule; the SBTi validation status is tracked separately. From the base-year emission records, the application derives each scope’s share of a combined target, the coverage of the GHG inventory and a 1.5 °C-compatible reference value, and shows on the target page and in the climate report whether your target value lies below it. A target forecast projects achievement year by year with probability of attainment. The system documents your target achievement traceably and audit-ready.
Extended E1 Features
Further E1 Modules in Detail
In addition to the core features, preeco | sustainability offers additional modules that complete your ESRS E1 reporting and secure it for external audit.
FAQ
Frequently asked questions
The module covers the double materiality assessment with the sub-topics climate change mitigation, climate change adaptation and energy, plus climate policies, climate risks and scenarios, energy consumption, greenhouse gas emissions with Scope 3 screening, removals and carbon pricing, climate targets and transition plans. From this the report generator builds the climate report, whose quantitative disclosures come entirely from the data capture modules.
Yes. E1 is the only module in which consolidation may differ from the financial reporting boundary. By default, the E1 reporting boundary mirrors the CSRD reporting boundary. If it should differ, you choose and justify the consolidation approach – equity share, financial control or operational control. Before saving, the software shows how many emission records move and how the total changes.
Scenario analysis is voluntary: the disclosure is complete without scenario data, although the classification of climate risks is still required. If you do run scenarios, you record several per reporting period, split into physical and transition risks, with warming assumption, underlying assumptions, time horizons and a rationale for why the scenario is relevant. A resilience analysis summarizes the results.
Removals and carbon credits are never netted against gross emissions; they are disclosed separately. You record the quantities removed, reversals and how non-permanence risks are managed. If you enter a public neutrality claim, the software requires an explanation that it does not undermine the achievement of your climate targets, together with an assessment of the credibility of the underlying credits.
Yes. For each reporting period you record several pricing schemes with their scope of application – such as investment appraisal, internal charging, procurement or risk assessment – the average price per tonne and an assessment of whether the internal price is consistent with the prices used in the financial statements. The average internal carbon price is passed to the climate report automatically.
As long as climate is material, there is a dedicated section under strategy and business model: one record per reporting period with assets and revenue exposed to physical and transition risks including time horizons, stranded assets, opportunities and methodology. Amounts can be given as a single value or a range. If you have chosen the corresponding phase-in, the software asks only for the reduced scope.
Terms on this page, briefly explained
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