European Sustainability Reporting Standards (ESRS) Summary: ESRS E2 Pollution
The objective of this standard is to understand: • How the company affects pollution of air, water and soil, living organisms and food resources • The actions taken and the results of such actions to prevent, mitigate and remediate pollution impact • Financial effects on short-, medium- and long-term time horizons of material risks and opportunities • The plans and capacity to adapt strategy, business models and operations in line with the transition to the sustainable economy; the material risks and opportunities related to the company’s pollution -related impacts and dependencies
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Water and marine resources
Biodiversity and ecosystems
Resource use and circular economy
Social Own workforce
Information to be reported | Number of disclosure requirements (DR): 6
Workers in the value chain
Affected communities
1. Impact, risk and opportunity management
• DR related to ESRS 2 IRO-1 — Description of the processes to identify and assess material pollution-related impacts, risks and opportunities • Policies related to pollution • Actions and resources related to pollutions
Consumers and end users
Governance Business conduct
Subtopics
1. Pollution of air 2. Pollution of water 3. Pollution of soil
2. Metrics and targets
• Targets related to pollution • Pollution of air, water and soil • Substances of concern and substances of very high concern • Potential financial effects from pollution-related impacts, risks and opportunities
(and respective loads) 4. Pollution of living organisms and food resources 5. Substances of concern 6. Substances of concern and very high concern (SVHC) 7. Microplastic
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