{"id":4501,"date":"2025-01-05T11:24:37","date_gmt":"2025-01-05T09:24:37","guid":{"rendered":"https:\/\/esghub.ro\/?p=4501"},"modified":"2026-08-26T10:51:15","modified_gmt":"2026-08-26T07:51:15","slug":"esrs-e2-pollution","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-e2-poluare\/","title":{"rendered":"ESRS E2 Standard: Pollution"},"content":{"rendered":"<p>Standard <strong>ESRS E2 Pollution<\/strong> sets out the reporting requirements regarding the material impacts, risks and opportunities associated with pollution.<\/p>\n<p>The standard applies when, following a materiality assessment, pollution is associated with material impacts, risks or opportunities for the company.<\/p>\n<h2>Sustainability aspects covered by ESRS E2<\/h2>\n<p>ESRS E2 covers the following sub-topics:<\/p>\n<ul>\n<li>air pollution<\/li>\n<li>water pollution<\/li>\n<li>soil pollution<\/li>\n<li>microplastics<\/li>\n<li>substances of concern \u2013 <strong>Substances of Concern (SoC)<\/strong>, including substances of very high concern \u2013 <strong>Substances of Very High Concern (SVHC)<\/strong>.<\/li>\n<\/ul>\n<p>Air, water and soil pollution encompasses the company\u2019s emissions into these environments, as well as the prevention, control and reduction of such emissions. Emissions into water include both fresh water and marine water.<\/p>\n<h2>Reporting requirements<\/h2>\n<p>The revised ESRS E2 comprises five presentation requirements:<\/p>\n<p><strong>Managing impacts, risks and opportunities<\/strong><\/p>\n<p>&#8211; E2-1 &#8211; Politici legate de poluare<br \/>\n&#8211; E2-2 &#8211; Ac\u021biuni \u0219i resurse legate de poluare<\/p>\n<p><strong>Indicators and targets<\/strong><\/p>\n<p>&#8211; E2-3 &#8211; Obiective legate de poluare<br \/>\n&#8211; E2-4 &#8211; Poluarea aerului, apei \u0219i solului<br \/>\n&#8211; E2-5 &#8211; Substan\u021be care prezint\u0103 motive de \u00eengrijorare \u0219i substan\u021be care prezint\u0103 motive de \u00eengrijorare deosebit\u0103<\/p>\n<p>The ESRS E2 requirements supplement the general information set out in ESRS 2, including that relating to the interaction between material impacts, risks and opportunities, and the strategy and business model.<\/p>\n<h2>Environmental pollution strategies<\/h2>\n<p>According to <strong>ESRS E2-1<\/strong>, the company must set out the policies it uses to manage the material impacts, risks and opportunities associated with pollution. Reporting is carried out in accordance with the general policy requirements set out in <strong>ESRS 2 GDR-P<\/strong>.<\/p>\n<h2>Pollution-related actions and resources<\/h2>\n<p>Potrivit ESRS E2-2, compania trebuie s\u0103 prezinte principalele ac\u021biuni privind poluarea \u0219i resursele alocate pentru implementarea acestora. Raportarea se realizeaz\u0103 \u00een conformitate cu ESRS 2 GDR-A.<\/p>\n<h2>Environmental pollution targets<\/h2>\n<p>Potrivit ESRS E2-3, compania trebuie s\u0103 prezinte obiectivele materiale asociate polu\u0103rii \u00een conformitate cu ESRS 2 GDR-T. Obiectivele trebuie prezentate atunci c\u00e2nd acestea sunt relevante pentru gestionarea impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor materiale asociate polu\u0103rii.<\/p>\n<h2>Air, water and soil pollution<\/h2>\n<p>Potrivit ESRS E2-4, compania trebuie s\u0103 raporteze cantit\u0103\u021bile emisiilor materiale de poluan\u021bi \u00een aer, ap\u0103 \u0219i sol rezultate din opera\u021biunile proprii, inclusiv cele produse \u00een urma accidentelor de mediu.<\/p>\n<p>The following must also be reported:<\/p>\n<p>\u2013 the quantities of primary microplastics manufactured or used in products<br \/>\n\u2013 separately, the quantities of primary microplastics released directly into the environment.<\/p>\n<p>Pollutants and microplastics must be expressed in relevant units of mass, such as tonnes or kilograms. To identify material emissions, the company carries out a management assessment that takes into account its activities and the sector in which it operates. The lists and thresholds set out in European legislation on pollutant emissions may provide relevant information for this assessment.<\/p>\n<h2>Substances of concern and substances of very high concern<\/h2>\n<p>ESRS E2-5 urm\u0103re\u0219te s\u0103 permit\u0103 \u00een\u021belegerea impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor materiale asociate producerii, comercializ\u0103rii sau utiliz\u0103rii substan\u021belor care prezint\u0103 motive de \u00eengrijorare &#8211; SoC &#8211; \u0219i a substan\u021belor care prezint\u0103 motive de \u00eengrijorare deosebit\u0103 \u2013 SVHC.<\/p>\n<p>The requirements vary depending on the company\u2019s business.<\/p>\n<p>For certain companies in the chemical sector, including manufacturers, formulators or importers of substances, the total weight of SoCs and, separately, of SVHCs that have been purchased, manufactured, placed on the market or released directly into the environment must be reported.<\/p>\n<p>Companies that use substances must, in accordance with the requirements of the standard, report the total quantity of SVHCs used in production or the provision of services and the quantity released directly into the environment.<\/p>\n<p>For certain articles containing SVHCs in concentrations exceeding <strong>0.1% by weight<\/strong>, the names of the substances must be provided in accordance with the relevant provisions of the REACH Regulation.<\/p>\n<p>Where SVHCs need to be reported by hazard class, classification is carried out in accordance with the CLP Regulation.<\/p>\n<h2>The financial implications of the risks and opportunities associated with pollution<\/h2>\n<p>Versiunea ESRS E2 revizuit\u0103 \u00een 2026 nu mai con\u021bine o cerin\u021b\u0103 distinct\u0103 E2-6 privind efectele financiare anticipate.<\/p>\n<p>Informa\u021biile privind efectele financiare ale riscurilor \u0219i oportunit\u0103\u021bilor materiale asociate polu\u0103rii sunt tratate prin cerin\u021bele generale din ESRS 2, \u00een special SBM-3 Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects.<\/p>\n<h2>ESRS E2 following the 2026 revision<\/h2>\n<p>The revised ESRS E2 is shorter and focuses on material information regarding policies, actions, targets, emissions of pollutants and microplastics, and the use or marketing of substances of concern.<\/p>\n<p>The Standard must be applied in conjunction with the rules on double materiality and the materiality of information set out in ESRS 1 and with the general requirements in ESRS 2.<\/p>\n<p><strong>Note on legal status:<\/strong> Comisia European\u0103 a adoptat la 3 iulie 2026 Commission Delegated Regulation (EU) of 3 July 2026 amending Delegated Regulation (EU) 2023\/2772 as regards the ESRS simplification, prin care sunt revizuite \u0219i simplificate standardele ESRS. Actul prevede aplicarea ESRS revizuite pentru exerci\u021biile financiare \u00eencep\u00e2nd cu 2027 \u0219i permite aplicarea lor \u0219i pentru exerci\u021biul financiar 2026 https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Standardul ESRS E2 Poluare stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale asociate polu\u0103rii. Standardul se aplic\u0103 atunci c\u00e2nd, \u00een urma evalu\u0103rii materialit\u0103\u021bii, poluarea este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale pentru companie. Aspectele de sustenabilitate care fac obiectul ESRS E2 ESRS E2 acoper\u0103 urm\u0103toarele subteme: poluarea aerului poluarea apei poluarea solului [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":3742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":12,"footnotes":""},"categories":[91],"tags":[102,101],"class_list":["post-4501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-poluarea","tag-standardul-esrs-e2"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4501"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4501\/revisions"}],"predecessor-version":[{"id":10931,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4501\/revisions\/10931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/3742"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}