Standards · CSRD

CSRD (Directive (EU) 2022/2464) and ESRS

Quoted as a named reference: The CSRD and ESRS E1, quoted on the supply points in the European Union and the EEA. The register cites 2 of its 22 clauses, behind 1 finding: green tariff with no instrument named, and on the rows of every supply point it reaches.

Requirement text quoted from the standards themselves, published at compliance.theartofservice.com, the same publisher as this register, read against the held text of each standard: our statement of each clause, not the instrument verbatim. Source framework: CSRD (Directive (EU) 2022/2464) and ESRS.

Clauses cited

2 of 22

CSRD E1-CC Climate change (transition plan and targets)

Disclose climate-change mitigation and adaptation, including a transition plan compatible with limiting warming to 1.5 C, climate targets, and the financial effects of climate-related risks and opportunities.

Evidence an auditor accepts: ESRS E1 transition plan and climate targets; Climate scenario analysis and financial-effect disclosures
Common gap: No transition plan where E1 is material
Framework page: CSRD (Directive (EU) 2022/2464) and ESRS

CSRD E1-GHG GHG emissions (Scope 1, 2 and 3)

Disclose gross Scope 1, Scope 2 (location- and market-based) and Scope 3 greenhouse gas emissions, total GHG emissions, and the methodologies and boundaries used, consistent with the GHG Protocol.

Evidence an auditor accepts: Scope 1/2/3 GHG inventory with methodology and boundaries; Independent check or recalculation of the GHG figures
Common gap: Scope 3 omitted where material
Framework page: CSRD (Directive (EU) 2022/2464) and ESRS

See which clauses your list engages

Paste the list and every supply point names the clauses behind it, filtered to the regimes that apply to you. Eight supply points free, no account.

Build my energy register