Climate change mitigation is the process of reducing GHG emissions and holding the increase in the global average temperature to 1.5 °C above pre-industrial levels, in line with the Paris Agreement.
Under the EU Taxonomy, climate change mitigation is one of six environmental objectives. Economic activities that contribute substantially to mitigation — such as renewable energy generation, energy efficiency improvements, or low-carbon transportation — can be classified as taxonomy-aligned, provided they also meet the DNSH criteria for the other five objectives. ESRS E1 requires companies to disclose their climate mitigation strategies, including GHG reduction targets, transition plans, and the actions being taken to align with a 1.5°C pathway.
For companies reporting under CSRD, climate mitigation is typically the most material environmental topic. It requires disclosures on Scope 1, 2, and 3 emissions, energy consumption, carbon intensity metrics, and progress toward reduction targets.
Learn about EU Taxonomy alignment for climate mitigation activities and explore how to measure your carbon footprint across all scopes. Read our guide on ESRS reporting standards for detailed climate disclosure requirements.
See how Coolset helps companies with climate mitigation strategies and carbon reduction →
