ESRS E2 Pollution

Definition

ESRS E2 Pollution is a Topical ESRS Standard that specifies Disclosure Requirements which will enable users of the sustainability statements to understand:

• how the undertaking affects pollution of air, water and soil, in terms of material positive and negative actual or potential impacts;
• any actions taken, and the result of such actions, to prevent or mitigate actual or potential material negative impacts;
• the plans and capacity of the undertaking to adapt its strategy and business model(s) in line with the transition to a sustainable economy concurring with the needs for prevention, control and elimination of pollution. This is to create a toxic-free environment with zero pollution also in support of the EU Action Plan Towards a Zero Pollution for Air, Water and Soil
• the nature, type and extent of the undertaking’s material risks and opportunities related to the undertaking’s pollution-related impacts and dependencies, as well as the prevention, control, elimination or reduction of pollution (including from regulations) and how the undertaking manages this
• the financial effects on the undertaking over the short-, medium- and long-term time horizons of material risks and opportunities arising from the undertaking’s pollution-related impacts and dependencies.

Disclosure Requirements

ESRS E2 formulates 6 distinct disclosure requirements.

See Also

Other ESRS components in the Environment cluster:

• ESRS E1 Climate Change
• ESRS E3 Water and Marine Resources
• ESRS E4 Biodiversity and Ecosystems
• ESRS E5 Resources and Circular Economy

References

• EFRAG, Draft ESRS E2 Pollution, Nov 2022