Linee Guida sull’applicazione nell’ambito dell’operatività bancaria degli European Sustainability Reporting Standard (ESRS) in materia ambientale - Focus su obblighi di informativa E1-5, E1-6

The document provides guidelines for the application of the European Sustainability Reporting Standards (ESRS) in the banking sector, focusing on reporting obligations related to climate change, specifically E1-5 on energy consumption and E1-6 on greenhouse gas emissions. It includes methodological details on how to calculate energy consumption, GHG emissions, and the reporting requirements necessary to ensure compliance with European regulations. The importance of clear and comparable reporting is emphasized, with references to national and international sustainability standards.