ESRS E1 Transition Plan Workbook: Targets, Levers, Trajectory, Locked-in Emissions

All Industries, Carbon Capture, Financial Model

Excel, Financial Model, Financial Reporting, Forecast, KPIs (Key Performance Indicators), Scenario Analysis

ESRS E1-1 asks for a transition plan with ten specific elements, E1-4 for gross reduction targets per scope with 2030 and five-year steps, and E1-3 for the actions and money behind them. This workbook holds all three in registers and computes the figures the narrative needs.

Targets (E1-4): base year and baseline per scope, reductions for 2030, 2035, 2040, 2045 and 2050 as a percentage of base with absolute values computed, the share of the combined target by scope, progress to date with a linear on-track test, and a comparison of the 2030 target with a 4.2% per year linear reference pathway (the SBTi absolute contraction floor) for the 1.5C statement in 34(e).
Levers and actions (E1-3, E1-4(f)): one row per action with lever, scope, timing, expected reduction at full effect, achieved reduction, CapEx, OpEx, financial statement line item and taxonomy-aligned CapEx. A lever table, the share of the 2030 reduction covered by identified levers, the unidentified remainder, and the taxonomy-aligned share of action CapEx.
Trajectory: 2019 to 2050, target pathway interpolated between target years, reference pathway, action reductions phased in linearly from start to full-effect year, projected emissions with an optional growth rate, and the gap to target each year.
Locked-in emissions (E1-1 16(d)): key assets with annual emissions and end of life, locked-in totals, and the comparison with the cumulative pathway to 2050.
Transition plan sheet: paragraph 16 elements (a) to (j) and paragraph 17, each with the computed figure, a status and space for the narrative, plus headline figures.

Built from the ESRS text in Delegated Regulation (EU) 2023/2772 and the SBTi’s April 2026 note on the absolute contraction floor. Gross targets throughout: no removals, credits or avoided emissions netted. Pairs with the Bindler GHG Inventory (E1-6), CSRD Double Materiality and EU Taxonomy workbooks. Live formulas, no macros, no locked cells. Excel and Google Sheets.

How to work with this template

Open the workbook in Excel or Google Sheets. Yellow cells are inputs, blue cells are formulas. Start with the Guide sheet, which walks through the sheets in the order they are meant to be used, then enter your own data in place of the example values. Use it if: you report under CSRD and must disclose a climate transition plan with gross targets per scope. Every figure the workbook produces can be traced back through live formulas to the inputs and to the cited source, so an auditor or client can follow the working. Not suited if: you need SBTi validation or assurance; the 4.2% reference is the SBTi floor, not a company pathway.

Why you need this template

Hold E1-1, E1-3 and E1-4 in registers and compute the figures the transition plan narrative needs. Building this from a blank sheet means re-reading the underlying rules, checking every formula against them and testing the arithmetic against a worked example; that work has been done here and is documented inside the workbook. No macros, no locked cells, no hidden sheets. Contents: 1 Excel workbook (.xlsx), sheets: Transition plan, Targets, Levers and actions, Trajectory, Locked-in emissions, Guide, Sources.

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