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

1. 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
2. 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)
3. Rapprochements avec les états financiers
   • Pour les montants significatifs d'actifs, passifs et produits nets exposés
4. 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

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