Modification de DR E1-9


L'exigence de publication E1-9 sur les incidences financières des risques et opportunités liés au changement climatique à pour objectif de permettre de comprendre les impacts financiers potentiels des risques climatiques et les opportunités financières liées au changement climatique.

Éléments clés à inclure

# '''Risques physiques'''
#* Valeur et proportion d'actifs exposés (court, moyen, long terme)
#* Ventilation entre risques aigus et chroniques
#* Proportion d'actifs avec actions d'adaptation
#* Localisation des actifs importants exposés
#* Valeur et proportion du produit net exposé
# '''Risques de transition'''
#* Valeur et proportion d'actifs exposés (court, moyen, long terme)
#* Proportion d'actifs avec actions d'atténuation
#* Ventilation des actifs immobiliers par classe d'efficacité énergétique
#* Passifs potentiels à comptabiliser
#* Valeur et proportion du produit net exposé (dont clients fossiles)
# '''Rapprochements avec les états financiers'''
#* Pour les montants significatifs d'actifs, passifs et produits nets exposés
# '''Opportunités potentielles'''
#* Économies de coûts attendues (atténuation et adaptation)
#* Taille de marché potentielle pour produits/services bas-carbone
#* Évolutions attendues du produit net lié aux solutions climatiques

Points d'attention

* Utiliser les résultats de l'analyse de scénarios comme base d'évaluation
* Compléter les KPIs du règlement délégué (UE) 2021/2178
* Aligner avec les exigences du règlement (UE) 2022/2453 pour le secteur bancaire
* La quantification des opportunités n'est pas obligatoire si non conforme aux caractéristiques qualitatives de ESRS 1

{| class="wikitable"
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or  alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less  than 750 employees
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to all undertakings 
|-
|E1
|E1-9 
|66 a
|AR 70
|Assets at  material physical risk before considering climate change adaptation actions
|monetary
|
|
|PILLAR 3 
|
|3 years
|-
|E1
|E1-9 
|66 a
|AR 70
|Assets at acute  material physical risk before considering climate change adaptation actions
|monetary
|
|
|PILLAR 3 
|
|3 years
|-
|E1
|E1-9 
|66 a
|AR 70
|Assets at  chronic material physical risk before considering climate change adaptation  actions
|monetary
|
|
|PILLAR 3 
|
|3 years
|-
|E1
|E1-9 
|66 a
|AR 70
|Percentage of  assets at material physical risk before considering climate change adaptation  actions
|percent
|
|
|PILLAR 3 
|
|3 years
|-
|E1
|E1-9 
|66 c
|AR 70
|Disclosure of  location of significant assets at material physical risk 
|narrative
|
|
|PILLAR 3 
|
|1 year
|-
|E1
|E1-9 
|AR 70 c i
|
|Disclosure of  location of its significant assets at material physical risk (disaggregated  by NUTS codes)
|Table/narrative
|
|
|PILLAR 3 
|
|1 year
|-
|E1
|E1-9 
|66 b
|
|Percentage of  assets at material physical risk addressed by climate change adaptation  actions
|percent
|
|
|
|
|3 years
|-
|E1
|E1-9 
|66 d
|AR 71
|Net revenue  from business activities at material physical risk
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|66 d
|AR 71
|Percentage of  net revenue from business activities at material physical risk
|percent
|
|
|
|
|3 years
|-
|E1
|E1-9 
|AR 69 a
|
|Disclosure of  whether and how anticipated financial effects for assets and business  activities at material physical risk have been assessed 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|AR 69 b
|
|Disclosure of  whether and how assessment of assets and business activities considered to be  at material physical risk relies on or is part of process to determine  material physical risk and to determine climate scenarios 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|AR 71 b
|
|Disclosure of  risk factors for net revenue from business activities at material physical  risk 
|narrative
|
|V
|
|
|1 year
|-
|E1
|E1-9 
|AR 71 b
|
|Disclosure of  magnitude of anticipated financial effects in terms of margin erosion for  business activities at material physical risk 
|narrative
|Conditional
|V
|
|
|1 year
|-
|E1
|E1-9 
|67 a
|
|Assets at  material transition risk before considering climate mitigation actions
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|67 a
|
|Percentage of  assets at material transition risk before considering climate mitigation  actions
|percent
|
|
|
|
|3 years
|-
|E1
|E1-9 
|67 b
|
|Percentage of  assets at material transition risk addressed by climate change mitigation  actions
|percent
|
|
|
|
|3 years
|-
|E1
|E1-9 
|67 c
|
|Total carrying  amount of real estate assets by energy efficiency classes
|Table/monetary
|
|
|PILLAR 3 
|
|3 years
|-
|E1
|E1-9 
|AR  72 a, AR 73 a
|
|Disclosure of  whether and how potential effects on future financial performance and  position for assets and business activities at material transition risk have  been assessed 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|AR 72 b
|
|Disclosure of  whether and how assessment of assets and business activities considered to be  at material transition risk relies on or is part of process to determine  material transition risks and to determine scenarios 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|AR 73 a
|
|Estimated  amount of potentially stranded assets
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|AR 73 a
|
|Percentage of  estimated share of potentially stranded assets of total assets at material  transition risk
|percent
|
|
|
|
|3 years
|-
|E1
|E1-9 
|AR 73 b
|
|Total carrying  amount of real estate assets for which energy consumption is based on  internal estimates
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|67 d
|
|Liabilities  from material transition risks that may have to be recognised in financial  statements
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|AR 74 c
|
|Number of Scope  1 GHG emission allowances within regulated emission trading schemes
|integer
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|AR 74 c
|
|Number of  emission allowances stored (from previous allowances) at beginning of  reporting period
|integer
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|AR 74 d
|
|Potential  future liabilities, based on existing contractual agreements, associated with  carbon credits planned to be cancelled in near future
|monetary
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|AR 74 e
|
|Monetised gross  Scope 1 and 2 GHG emissions
|monetary
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|AR 74 e
|
|Monetised total  GHG emissions
|monetary
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Net revenue  from business activities at material transition risk
|monetary
|
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Net revenue  from customers operating in coal-related activities
|monetary
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Net revenue  from customers operating in oil-related activities
|monetary
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Net revenue  from customers operating in gas-related activities
|monetary
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Percentage of  net revenue from customers operating in coal-related activities
|percent
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Percentage of  net revenue from customers operating in oil-related activities
|percent
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|67 e
|
|Percentage of  net revenue from customers operating in gas-related activities
|percent
|Conditional
|
|
|
|3 years
|-
|E1
|E1-9 
|AR 76
|
|Percentage of net  revenue from business activities at material transition risk
|Table/percent
|
|V
|
|
|3 years
|-
|E1
|E1-9 
|AR 76 b
|
|Disclosure of  risk factors for net revenue from business activities at material transition  risk 
|narrative
|
|V
|
|
|1 year
|-
|E1
|E1-9 
|AR 76 b
|
|Disclosure of  anticipated financial effects in terms of margin erosion for business  activities at material transition risk 
|narrative/monetary
|
|V
|
|
|1 year
|-
|E1
|E1-9 
|68 a
|
|Disclosure of  reconciliations with financial statements of significant amounts of assets  and net revenue at material physical risk 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|68 b
|
|Disclosure of  reconciliations with financial statements of significant amounts of assets,  liabilities and net revenue at material transition risk 
|narrative
|
|
|
|
|1 year
|-
|E1
|E1-9 
|69 a
|AR 80
|Expected cost  savings from climate change mitigation actions
|monetary
|
|
|BENCHMARK
|
|3 years
|-
|E1
|E1-9 
|69 a
|AR 80
|Expected cost  savings from climate change adaptation actions
|monetary
|
|
|BENCHMARK
|
|3 years
|-
|E1
|E1-9 
|69 b
|AR 81
|Potential  market size of low-carbon products and services or adaptation solutions to  which undertaking has or may have access
|monetary
|
|
|BENCHMARK
|
|3 years
|-
|E1
|E1-9 
|69 b
|AR 81
|Expected  changes to net revenue from low-carbon products and services or adaptation  solutions to which undertaking has or may have access
|monetary
|
|
|BENCHMARK
|
|3 years
|}