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Javad Hatami, August 21, 2023

6 minutes

From Consumption to Clarity: Understanding the ERS E1 Requirements for Energy Data Reporting

In the realm of corporate sustainability, the ERS E1 requirements for CSRD (Corporate Sustainability Reporting Directive) disclosure stand as a testament to the increasing emphasis on transparency and accountability. With the global community shifting towards a more environmentally conscious stance, businesses are now expected to be forthright about their energy consumption, production, and overall sustainability practices. This post aims to shed light on the multifaceted nature of the ERS E1 requirements and their implications for energy data disclosure.

1. Introduction to ERS E1 and CSRD

Before diving deep, it’s essential to understand the context. The ERS E1 is a set of guidelines that dictate how companies should disclose their energy-related data under the CSRD. These guidelines are not just about compliance; they represent a broader shift towards sustainable business practices and transparent reporting. EFRAG has been instrumental in welcoming and implementing these guidelines, emphasizing their importance in the European corporate landscape.

Blending Urban Progress with Sustainability: Transparent Energy Reporting for a Brighter Tomorrow. Energy data
Blending Urban Progress with Sustainability: Transparent Energy Reporting for a Brighter Tomorrow

2. The Breadth of Energy Data: More Than Just Numbers

At its core, the ERS E1 requirements recognize that energy data is multifaceted. It’s not just about how much energy a company consumes, but also:

3. Data Quality and Assurance: The Cornerstones of Credibility

Data quality and assurance are pivotal in the ERS E1 requirements. Companies are encouraged to:

4. Granularity: A Detailed View of Energy Consumption

Granularity in data disclosure is a significant emphasis of the ERS E1 requirements. Instead of just presenting overarching figures, companies are encouraged to provide a detailed breakdown:

5. The Role of Renewable Energy and Sustainability Initiatives

The ERS E1 requirements also emphasize the importance of renewable energy:

6. The Broader Implications for Stakeholders

For stakeholders, the ERS E1 requirements offer a transparent view of a company’s energy practices. This transparency can influence investment decisions, partnerships, and even consumer behavior. Companies that adhere to these guidelines and prioritize sustainable energy practices are likely to be viewed more favorably in the market.

7. Challenges and the Way Forward

While the ERS E1 requirements set a robust framework for energy data disclosure, companies may face challenges in data collection, verification, and reporting. However, with the advent of advanced data analytics tools and increasing expertise in the field, these challenges can be overcome. The future looks promising, with more companies likely to adopt transparent and sustainable energy practices.

energy data


The ERS E1 rules for CSRD are a big step towards making companies more open and green. These rules make sure companies share clear and detailed information about their energy use and how much they rely on clean energy sources. This energy information is important because it shows if a company is doing its part to help the environment. As time goes on, being open about energy use will be key for all businesses that want to be seen as eco-friendly.

Vodafone Power Lab, Rua Adriano Correia de Oliveira 4A, 1600-312

Lisbon, Portugal

Vodafone Power Lab, Rua Adriano Correia de Oliveira 4A, 1600-312

Lisbon, Portugal


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