Interactions with other ESRS: ESRS E1 Climate change, ESRS E3 Water and marine resources, ESRS E4 Biodiversity and ecosystems, ESRS E5 Resource use and circular economy, ESRS 1 General Requirements
Additional information
Definitions of key terminology 1. Pollution of air : Air pollutants are defined as (ESRS E2, Appendix A) direct emissions of:
• Sulphur dioxides (SO2) • Nitrogen oxides (NOx) • Nonmethane volatile organic compounds (NMVOC), and
• Fine particulate matter (PM2,5) as defined in Article 3, points (5) to (8), of directive (EU) 2016/2284 of the European Parliament and of the Council (15) • Ammonia (NH3) as referred to in that directive and heavy metals (HM) as referred to in Annex I to that directive 2. Pollution of water: This is defined as direct emissions of priority substances, as defined by Annex I to directive 2013/39/EU, that replaces Annex X of the Directive 2000/60/EC of the European Parliament and of the Council, and direct emissions of nitrates, phosphates and pesticides (plant protection products and biocides). 3. Pollution of soil (and respective loads): The introduction of substances, vibrations, heat, or noise into the soil — whether at the production site of a company, outside it, or through the use of the company's products, services, or both — as a result of human activity may be harmful to human health or the environment. This can result in damage to material property or impair and interfere with amenities and other legitimate uses of the environment. Soil pollutants include: inorganic pollutants, persistent organic pollutants (POPs), pesticides, nitrogen and phosphorus compounds, and others. 4. Pollution of living organism and food resources: Pollution of living organisms and food resources refers to the contamination or alteration of plants, animals, and the foods derived from them due to the presence of harmful substances or pollutants. This can result in health risks when these organisms are consumed as food, and it can also disrupt ecosystems and biodiversity. A credible source on this topic is the World Health Organization (WHO).
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