Expert brief
CSRD ESRS E1: mandatory EU climate reporting
Updated 2026-06-06•By Antoine Cazals — Voltarione•Read ~3 min
CSRD (Corporate Sustainability Reporting Directive) mandates the ESRS E1 (climate) standard on 50,000 EU companies from 2025. Scope 1, 2, 3 + 1.5°C transition plan.
PPA impact
PPA is the #1 lever to cut Scope 2 market-based. ESRS E1 requires traceability (bundled GOs).
Sources & references
Data and methodologies based on:
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