{"id":4501,"date":"2025-01-05T11:24:37","date_gmt":"2025-01-05T09:24:37","guid":{"rendered":"https:\/\/esghub.ro\/?p=4501"},"modified":"2025-01-06T21:50:28","modified_gmt":"2025-01-06T19:50:28","slug":"esrs-e2-pollution","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-e2-poluare\/","title":{"rendered":"ESRS Standard E2 - Pollution"},"content":{"rendered":"

The ESRS E2 - Pollution standard aims to understand how a company affects its environment through pollution, what measures it takes to prevent or mitigate the effects<\/span><\/strong>
\nand how it is adjusting its strategy to support a pollutant-free environment.<\/strong>
\nIn addition, ESRS E2 also analyses the financial impact of risks and opportunities <\/span>environment.<\/span><\/p>\n

Sustainability issues covered by ESRS E2: water pollution, soil pollution, pollution of living organisms and food resources, substances that<\/span>
\nof particular concern, substances of particular concern, microplastics.<\/span><\/p>\n

Date of entry into force:<\/strong> companies may omit the information required by ESRS E2-6 in the first year of preparing the sustainability declaration. With the exception of<\/span>
\ninformation on operating and capital expenditure incurred during the reporting period in relation to major incidents and deposits,<\/span>
\nCompanies can comply with ESRS E2-6 by reporting only qualitative information in the first three years of the sustainability reporting.<\/span><\/p>\n

Reporting requirements and application requirements<\/span><\/h2>\n

Presentations of general information ESRS 2<\/strong><\/span><\/p>\n

Managing impacts, risks and opportunities<\/span><\/strong>
\n- ESRS Reporting Requirement 2 IRO-1 - Description of the processes for identifying and assessing impacts, risks and impacts<\/span>
\nsignificant pollution-related opportunities<\/span>
\n- Reporting requirement E2-1 - Pollution-related policies<\/span>
\n- Reporting requirement E2-2 - Pollution actions and resources<\/span><\/p>\n

Indicators and targets<\/span><\/strong>
\n- Reporting requirement E2-3 - Pollution-related targets<\/span>
\n- Reporting requirement E2-4 - Air, water and soil pollution<\/span>
\n- Information Submission Requirement E2-5 - Substances of very high concern and substances of very high concern<\/span>
\n- Reporting Requirement E2-6 - Anticipated financial effects of pollution-related impacts, risks and opportunities.<\/span><\/p>\n

Environmental pollution strategies<\/span><\/strong><\/h2>\n

ESRS E2-1<\/strong> states that companies must describe a strategy showing how they address significant environmental impacts, risks<\/span>
\nand opportunities, particularly in the context of preventing and reducing environmental pollution. This strategy should include the following aspects:<\/span>
\n- reducing air, water and soil pollution, including prevention and control measures<\/span>
\n- minimising and substituting substances of concern, especially non-essential substances<\/span>
\n- prevention and management of emergencies and incidents, including mitigation.<\/span>
\nThe strategy can be part of a broader environmental or sustainability strategy and should contain clear objectives and measures needed to<\/span>
\nachieve them. In addition, companies have to show how their strategies contribute to the EU's objectives of eliminating air, water and soil pollution. Also,<\/span>
\nThe challenges of substituting substances of concern need to be addressed to avoid the risks associated with inappropriate substitution.<\/span><\/p>\n

Pollution-related actions and resources<\/span><\/h2>\n

According to ESRS E2-2,<\/strong> Companies must disclose the measures taken to combat environmental pollution, as well as the resources allocated to this end. Aim<\/span>
\nis to understand the most important measures planned, implemented or needed to achieve the pollution reduction objectives.<\/span>
\nThe measures must be clearly categorised in the hierarchy of tackling pollution: preventing pollution at source, reducing pollution, controlling the impact of pollution, both<\/span>
\nfor both regular and incident activities. These measures must be aligned with the Industrial Emissions Directive and the Regulation on<\/span>
\nCompanies must document the resources used and progress made in implementing these measures.<\/span><\/p>\n

Environmental pollution targets<\/span><\/h2>\n

According to ESRS E2-3<\/strong>, companies must disclose their objectives for combating environmental pollution. These targets should show how they support<\/span>
\nthe company's environmental strategy and how it manages environmental impacts, risks and opportunities. Disclosure should include:<\/span>
\n- targets to prevent and reduce air, water and soil pollution and manage substances of concern<\/span>
\n- specific pollutant load values, defined by the quantity of pollutants released in relation to the mass of the products.<\/span>
\nCompanies may include environmental thresholds and the methodologies used to set them. This information is optional and is intended to support a<\/span>
\nbetter understanding of their objectives and scientific basis. ESRS E2 is aligned with the Industrial Emissions Directives, the Regulation on<\/span>
\nEU taxonomy and EU action plan \"Towards Zero Pollution of Air, Water and Soil\".<\/span><\/p>\n

Air, water and soil pollution<\/span><\/h2>\n

According to ESRS E2-4,<\/strong> Companies must disclose their emissions to air, water and soil. This includes information on pollutants generated, used<\/span>
\nor handled during production. The aim is to provide a clear understanding of the company's environmental impacts.<\/span>
\nData must be reported in relation to the thresholds set by the European Pollutant Release and Transfer Register - \"EPRTR Regulation\", with the exception of<\/span>
\nmicroplasma. The disclosure should include information on local air quality indices and quantitative units such as tonnes per kilogram of<\/span>
\nproduct or group level.<\/span>
\nContinuous measurement methods or scales can be used to determine emission values. This information supports investor requirements and<\/span>
\nfinancial markets, promoting transparency on environmental issues.<\/span><\/p>\n

Substances of particular concern and substances of very high concern<\/span><\/h2>\n

ESRS E2-5<\/strong> states that companies must disclose information about their production, use, distribution, marketing and<\/span>
\nimport\/export of substances of concern and particularly dangerous substances.<\/span>
\nThe aim is to understand the health and environmental impacts of these substances and the associated risks and opportunities for the company.<\/span>
\nCompanies must disclose the total quantities of these substances handled by the company and their categorisation according to the main<\/span>
\nhazard classes according to Annex I of the CLP Regulation (on classification, labelling and packaging of substances and mixtures).<\/span><\/p>\n

Anticipated financial effects of pollution-related impacts, risks and opportunities<\/span><\/h2>\n

ESRS E2- 6<\/strong> obliges companies to disclose the expected financial impacts of significant risks and opportunities related to environmental pollution.<\/span>
\nThese include short, medium and long-term effects on the company's financial position, financial results and cash flows.<\/span>
\nCompanies need to quantify or qualitatively describe these financial impacts, taking into account specific aspects such as the proportion of revenues<\/span>
\nfrom hazardous substances and costs associated with pollution incidents. The aim is to provide a comprehensive understanding of the financial implications of<\/span>
\npollution on the company.<\/span><\/p>\n

Read the original Standard below<\/span><\/h2>","protected":false},"excerpt":{"rendered":"

Standardul ESRS E2 – Poluare urm\u0103re\u0219te s\u0103 \u00een\u021beleag\u0103 modul \u00een care o companie \u00ee\u0219i afecteaz\u0103 mediul prin poluare, ce m\u0103suri adopt\u0103 pentru a preveni sau atenua efectele negative \u0219i cum \u00ee\u0219i ajusteaz\u0103 strategia pentru a sprijini un mediu f\u0103r\u0103 poluan\u021bi. \u00cen plus, ESRS E2 analizeaz\u0103 \u0219i impactul financiar al riscurilor \u0219i oportunit\u0103\u021bilor legate de mediu. […]<\/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":4585,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4501\/revisions\/4585"}],"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}]}}