(a) ESRS E1 Climate Change covers, but is not limited to, the seven GHGs: CO2, CH4, N2O, HFCs, PFCs, SF6 and NF3. ESRS E2 Pollution addresses ozone-depleting substances (ODS), nitrogen oxides (NOx) and sulphur oxides (SOx), among other air emissions, that are connected to climate change;

(b) climate change mitigation and climate change adaptation are related to topics addressed in particular in ESRS E3 Water and ESRS E4 Biodiversity and Ecosystems. ESRS E1 Climate Change addresses, among other things, acute and chronic physical risks arising from water and ocean-related hazards. ESRS E1 Climate Change also addresses GHG emissions from the use of natural resources, land-use and land-use change as well as removals of GHGs from the atmosphere, for example through nature-based solutions. Biodiversity loss and ecosystem degradation caused or accelerated by climate change are addressed in ESRS E4 Biodiversity and Ecosystems;

(c) impacts on people that may arise from the transition to a climate-neutral economy are covered under ESRS S1 Own Workforce, ESRS S2 Workers in the Value Chain, ESRS S3 Affected Communities and ESRS S4 Consumers and End-users.