Transition plan audit

We audited each company’s E1-1 climate transition plan disclosure against 10 elements of E1-1 paragraph 12, in the ESRS published by the European Commission in July 2026. For each criterion we read both E1-1 and the linked DRs (E1-5 actions, E1-6 targets, E1-8 GHG emissions; E1-3, E1-4 and E1-6 in the 2023 numbering the reports use) to verify cross-references.

Companies appear only where we have audited a report for the year shown; E1-material companies with no substantive E1-1 disclosure are excluded.