Disclosure Requirement E1-2 – Policies related to climate change mitigation and adaptation

22. The undertaking shall describe its policies adopted to manage its material impacts, risks, and opportunities related to climate change mitigation and adaptation.

23. The objective of this Disclosure Requirement is to enable an understanding of the extent to which the undertaking has policies that address the identification, assessment, management and/or remediation of its material climate change mitigation and adaptation impacts, risks, and opportunities.

24. The disclosure required by paragraph 22 shall contain the information on the policies the undertaking has in place to manage its material impacts, risks, and opportunities related to climate change mitigation and adaptation in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters.

25. The undertaking shall indicate whether and how its policies address the following areas where material:

    • (a) climate change mitigation;

    • (b) climate change adaptation;

    • (c) energy efficiency;

    • (d) renewable energy deployment; and

    • (e) other