Templates and records · Sustainability · Clause ESRS E1
ESRS E1 climate transition plan template
How the company intends to cut its emissions in line with climate goals, with which levers, what investment and over what timeframe.
In one sentence
The climate transition plan sets out emission reduction targets, decarbonisation levers, investment and how it fits the strategy; ESRS E1 does not require a company to have one, but it does require disclosure of the plan or, if there is none, a statement saying so and whether and when one is expected to be adopted (E1-1).
- Where the standard requires it
- Sustainability · Clause ESRS E1 Standards are cited by name: ESRS 1 (general requirements), E1 (climate change), S1 (own workforce), G1 (business conduct). Delegated Regulation (EU) 2026/1563 simplified them for financial years starting on or after 1 January 2027; for 2026 companies may choose the previous version or the new one.
- Type of information
- Good practice Disclosure is mandatory if climate is material (ESRS E1-1); having the plan is not
- Who fills it in
- Senior management with sustainability and finance Approved by the board of directors
- When
- When it is drawn up and in every annual report Updated with the inventory results and investment decisions
- How long it is kept
- At least while the report can be reviewed Neither the directive nor the ESRS set a period for working papers; it is wise to keep them with the management report for the year and those for the comparative year.
What the standard requires
What Sustainability demands and what it leaves to your judgement
Standard E1 asks for disclosure of the transition plan for climate change mitigation and its main features. If the company has no plan with those features, it must say so and indicate whether it intends to adopt one and, if so, when.
The plan relies on data the same standard asks for elsewhere: energy consumption and mix (E1-7) and gross scope 1, 2 and 3 emissions (E1-8). An inventory prepared under ISO 14064-1 or the GHG Protocol is the natural foundation.
It should not be confused with the reduction plan under Spain’s Royal Decree 214/2025: that sets a quantified five-year target for the footprint; the transition plan builds it into strategy, investment and the business model.
Structure
Fields the template should include
- Reduction targets, base year and target years
- Scopes covered
- Decarbonisation levers and the expected reduction from each
- Planned investment and expenditure
- Fit with strategy and the financial plan
- Locked-in emissions from existing assets
- Approval by the board
- Annual progress against the plan
Example
Example: the food group’s plan (fictitious group)
Company, people and figures are fictitious: the example only shows what a properly completed record looks like.
| Field | Content |
|---|---|
| Target | −42 % in scopes 1 and 2 by 2030 compared with 2024 · −25 % in scope 3 from ingredients |
| Lever 1 | Replacing gas boilers with heat pumps at three plants · −9,800 t CO₂e a year |
| Lever 2 | Long-term renewable power purchase agreement · −14,200 t CO₂e a year |
| Lever 3 | Programme with 40 agricultural suppliers to cut nitrogen fertiliser use |
| Investment | €48 M between 2026 and 2030, included in the approved financial plan |
| Approval | Board of directors, 28 April 2026 |
| Progress 2026 | −11 % in scopes 1 and 2 compared with 2024 |
At the audit
Mistakes auditors commonly flag
- A target is presented with no levers, investment or timeline.
- The plan does not rest on a complete emissions inventory.
- Offsets are counted as reductions.
- There is no record of approval by the board.
In Kimobox
How this record is kept in Kimobox
- 1The emissions inventory from Kimobox’s ISO 14064 route is reused.
- 2Reduction targets are tracked year after year on the dashboard.
- 3Reduction actions are recorded with their owner and estimated impact.
Frequently asked questions
What people ask us before getting started
Is a transition plan mandatory?
Standard E1 does not require one. It requires disclosure of the plan if it exists or, if not, a statement saying so and whether and when one is expected to be adopted. In practice, investors and the assurance process itself push for one to exist.
How does it relate to the reduction plan under Royal Decree 214/2025?
The reduction plan can form part of the transition plan. The former meets a Spanish obligation on the carbon footprint; the latter responds to the European reporting standard and is broader.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 to simplify the sustainability reporting standards EUR-Lex · OJ of 21 September 2026; applicable to financial years from 1 January 2027
- Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
- ISO 14064-1:2018 — Quantification and reporting of greenhouse gas emissions and removals at organisation level ISO · 2018 edition
- Royal Decree 214/2025 of 18 March on the carbon footprint register and the obligation to calculate the footprint and draw up reduction plans BOE-A-2025-7439 · 12 April 2025