{"id":8373,"date":"2025-08-20T09:33:19","date_gmt":"2025-08-20T06:33:19","guid":{"rendered":"https:\/\/esghub.ro\/?p=8373"},"modified":"2025-08-20T09:33:19","modified_gmt":"2025-08-20T06:33:19","slug":"changes-to-the-esrs-e2-pollution-standard","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/modificari-la-standardul-esrs-e2-poluare\/","title":{"rendered":"Amendments to ESRS E2 Pollution"},"content":{"rendered":"

Standard ESRS E2 - Pollution<\/strong> regulates reporting on impacts, risks and opportunities associated with air, water and soil pollution and the management of hazardous substances. It was adopted in 2023 as part of the ESRS set of standards supporting the implementation of the CSRD Directive. On 31 July 2025, EFRAG published a revised version of this standard for public consultation until 29 September 2025.<\/p>\n

General Framework<\/strong><\/h2>\n

The basic structure of the standard remains similar to that of 2023, but the text is reorganised to remove redundancies and to better correlate with ESRS 2 - General Disclosures<\/strong>. Mandatory requirements are formulated as clear datapoints and methodological guidance is grouped separately in Application Requirements boxes. Content of an illustrative or optional nature has been removed from the standard and transferred to non-mandatory guidance documents (NMIG).<\/p>\n

Scope<\/strong><\/h2>\n

In the 2023 version, ESRS E2 called for extensive reporting on all types of emissions and hazardous substances, without a firm distinction between relevant and secondary issues. The 2025 draft introduces the explicit application of the materiality principle: companies will report only on those types of pollution considered material to their business, be it air emissions, water pollution or chemical use. This approach reduces the administrative burden and allows focussing on issues with real impact.<\/p>\n

Policies<\/strong><\/h2>\n

The 2023 text required the presentation of pollution management policies, but the wording could lead to different interpretations. In the 2025 proposal, the requirement is worded more clearly: companies must indicate whether relevant policies exist, whether they apply to all activities or only to specific processes or locations, and whether they are aimed at complying with legislation or exceeding regulatory thresholds. The RAs also explain how policies are communicated to internal and external stakeholders.<\/p>\n

Commitments and dialogue mechanisms<\/strong><\/h2>\n

The 2023 version mentioned the importance of stakeholder consultation, but without details on how the mechanisms would work. The 2025 draft explicitly asks for a description of the channels through which communities, authorities or environmental organisations can raise concerns about pollution and how these are handled. Companies must also explain whether they have remediation mechanisms in place and how they assess their effectiveness.<\/p>\n

Actions and resources<\/strong><\/h2>\n

In 2023, reporting on actions and resources allocated to reduce pollution was general and often difficult to compare. In 2025, it requires a description of measures taken to prevent, reduce or remediate, differentiated by type of pollution. Information is required on technologies used, programmes to substitute hazardous substances and financial resources allocated. In addition, companies must show how they assess the effectiveness of these actions, including quantitative indicators.<\/p>\n

Incidents and non-compliances<\/strong><\/h2>\n

The 2023 version left it up to companies to report pollution incidents. The 2025 proposal explicitly requires the reporting of identified significant incidents or non-compliances, respecting commercial and legal confidentiality. This reporting is aligned with the transparency requirements of European financial regulations.<\/p>\n

Targets and monitoring<\/strong><\/h2>\n

In the 2023 version, target setting was mentioned, but without clear monitoring requirements. The 2025 draft requires the presentation of qualitative and quantitative pollution reduction targets, a description of monitoring methods and, where possible, the involvement of relevant stakeholders (e.g. local authorities or communities).<\/p>\n

EFRAG's proposed text for ESRS E2 is available on the organisation's website and companies and stakeholders can submit comments until 29 September 2025 as part of the public consultation launched with the publication of the draft.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Standardul ESRS E2 \u2013 Poluare reglementeaz\u0103 raportarea privind impacturile, riscurile \u0219i oportunit\u0103\u021bile asociate polu\u0103rii aerului, apei \u0219i solului, precum \u0219i gestionarea substan\u021belor periculoase. A fost adoptat \u00een 2023 ca parte a setului de standarde ESRS ce sus\u021bin aplicarea directivei CSRD. La 31 iulie 2025, EFRAG a publicat o versiune revizuit\u0103 a acestui standard, aflat\u0103 \u00een […]<\/p>\n","protected":false},"author":4,"featured_media":8374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":69,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8373","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8373"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8373\/revisions"}],"predecessor-version":[{"id":8376,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8373\/revisions\/8376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8374"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}