Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies

26. The undertaking shall disclose its climate change mitigation and adaptation actions and the resources allocated for their implementation.

27. The objective of this Disclosure Requirement is to provide an understanding of the key actions taken and planned to achieve climate-related policy objectives and targets.

28. The description of the actions and resources related to climate change mitigation and adaptation shall follow the principles stated in ESRS 2 MDR-A Actions and resources in relation to material sustainability matters.

29. In addition to ESRS 2 MDR-A, the undertaking shall:

    • (a) when listing key actions taken in the reporting year and planned for the future, present the climate change mitigation actions by decarbonisation lever including the nature-based solutions;

    • (b) when describing the outcome of the actions for climate change mitigation, include the achieved and expected GHG emission reductions; and

    • (c) relate significant monetary amounts of CapEx and OpEx required to implement the actions taken or planned to:

      • i. the relevant line items or notes in the financial statements;

      • ii. the key performance indicators required under article 8 of Regulation (EU) 2020/852 and under Commission Delegated Regulation (EU) 2021/2178; and

      • iii. if applicable, the CapEx plan required by Commission Delegated Regulation (EU) 2021/2178.