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Energy consumption from fossil sources (required disclosure for companies operating in high climate impact sectors)

Revised ESRS 2026

Definition according to ESRS

Disclosure Requirement E1-7 – Energy consumption and mix

27. The undertaking with operations in high climate impact sectors shall further disaggregate its total energy consumption from fossil sources by:

  1. fuel consumption from coal and coal products;

  2. fuel consumption from crude oil and petroleum products;

  3. fuel consumption from natural gas;

  4. fuel consumption from other fossil sources; and

  5. consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources.

Important note!
"Total energy consumption" does not mean only the consumption in the high climate impact sectors. It means all fossil consumption of the company.

This is especially relevant for companies that are active in several sectors. The company as a whole has a higher duty of transparency about climate impacts because of its sector membership.

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