Transition plan audit

We audited each company’s E1-1 climate transition plan disclosure against the 10 elements specified in the 2025 amended ESRS standard (paragraph 16). For each criterion we read both E1-1 and the linked DRs (E1-3 actions, E1-4 targets, E1-8 GHG emissions) to verify cross-references.

100 companies are assessed (one E1-material company has no substantive E1-1 disclosure and is excluded).