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E1-5 – Actions and resources in relation to climate change mitigation and adaptation

Revised ESRS 2026

ESRS Standard

21. The undertaking shall disclose its key climate change mitigation and the climate change adaptation actions and resources allocated to their implementation, in accordance with the provisions of ESRS 2 GDR-A.

22. In addition to ESRS 2 GDR-A, when disclosing current and planned actions, the undertaking shall disclose:

  • (a) its key climate change mitigation actions by decarbonisation lever; and

  • (b) the achieved and expected GHG emission reduction by decarbonisation lever.


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