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policy instrument
European Sustainability Reporting Standards (ESRS)
Jurisdiction countryEU
Instrument typecertification-protocol
Authoritygovernment
Scopecarbon removal and point-source capture
Statusconsultation
DetailESRS are being developed as a delegated act to the Corporate Sustainability Reporting Directive (CSRD). The environmental standard E1 Climate Change includes specific requirements for greenhouse gas emissions, net-zero targets, net-zero claims and carbon removals. Key requirements include: mandatory separate disclosure of emissions and carbon credits without aggregation; differentiation of carbon
Stated statusconsultation
Pathway scopeall-cdr
Pathway noteapplies general disclosure categories (biogenic, land-use change, technological, hybrid) across all removal types without singling out specific pathways
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