Difference between revisions of "ESRS E2 Pollution"
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== Disclosure Requirements == | == Disclosure Requirements == | ||
− | + | ESRS E2 formulates 6 distinct disclosure requirements. | |
== See Also == | == See Also == |
Latest revision as of 10:34, 10 May 2023
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