[Draft] ESRS E2 Pollution is set out in paragraphs 1–52 and Appendices A: Defined terms and B: Application Guidance. All the paragraphs, including those in Appendices A and B, have equal

(a) ESRS E1 Climate change which addresses the following seven greenhouse gases connected to air pollution: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), …

2025年3月17日 · What is ESRS E2? ESRS E2 is a reporting standard under the CSRD. It requires companies to disclose detailed information about their pollution-related impacts, risks, …

2024年8月27日 · What is ESRS E2 exactly? ESRS E2 specifically addresses how organizations manage and disclose pollution-related impacts, risks, and opportunities. Its purpose is to …

ESRS E2 sets out disclosure requirements relating to how companies affect pollution of air, water, and soil, in terms of material positive and negative actual or potential impacts. It requires …

2025年2月20日 · ESRS E2: Pollution: Encompasses pollution affecting air, water, soil, living organisms, and food resources. ESRS E3: Water and Marine Resources: Focuses on water …

What is CSRD and ESRS E2? The EU’s Corporate Sustainability Reporting Directive, introduced in January 2023, replaced the previous Non-Financial Reporting Directive (NFRD). A key …

ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks, and opportunities. Companies need to disclose information on the process …

2023年5月10日 · The Standard E2 is one of 5 environment-specific standards of the European Sustainability Reporting Standards, which were developed by EFRAG and are to be applied in …

2024年10月25日 · What is ESRS E2? ESRS E2 is one of the ten topical European sustainability reporting standards (ESRS) that are included in the Corporate Sustainability Reporting …