Renew Europe MEP Asger Christensen has asked the European Commission to ensure that the draft European Sustainability Reporting Standard E1 (ESRS E1) allows companies to include carbon removals in their emission reduction targets, warning that the current draft penalises climate frontrunners and creates administrative burdens, particularly for the forestry, land and agriculture (FLAG) sector.
In a priority written parliamentary question submitted on 1 June 2026 under Rule 144, Christensen notes that the draft ESRS E1, developed by EFRAG under the Corporate Sustainability Reporting Directive (CSRD), does not permit carbon removals in interim or 2030 targets, only in long-term net-zero objectives. This diverges from the Science Based Targets initiative (SBTi), which allows carbon removals within the FLAG sector.
Concrete asks and policy direction
The MEP makes three specific requests: first, that the Commission ensure coherence between the final ESRS and SBTi; second, that the framework does not penalise climate frontrunners by forcing them to deviate from established science-based frameworks; and third, that the Commission assess whether ESRS E1 should be revised to recognise scientifically robust carbon removals in interim and 2030 targets, not just long-term net-zero goals.
Stakeholder impacts
If the Commission follows Christensen's requests, the FLAG sector would benefit from reduced administrative burden and alignment with voluntary standards, while companies already using SBTi would avoid parallel reporting. However, environmental groups may argue that allowing carbon removals in near-term targets could weaken incentives for direct emission cuts. The Commission must balance scientific credibility with regulatory coherence.
Expected follow-up
The Commission is required to reply within approximately six weeks. Its answer will signal whether it intends to revise the draft ESRS E1 or maintain the current restriction on carbon removals in interim targets, shaping the regulatory landscape for corporate climate reporting in the EU.