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

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.