[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), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and

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, and management strategies concerning air, water, soil, and substances of concern.

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 ensure companies provide clear, detailed information on how …

2023年11月16日 · ESRS E2 Pollution is a specific standard within the ESRS framework that outlines the information companies need to disclose regarding their impact on air, water, and soil...

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 accordance with the CSRD. This article is based on the …

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 component of CSRD is to strengthen requirements on disclosure of sustainability information by extending reporting obligations of environmental, social and ...

2024年7月30日 · In our increasingly environmentally conscious world, businesses need to be transparent about the substances they handle, especially those that may pose risks to health and the environment. This article focuses on what the disclosure requirements for substances of concern and very high concern are.

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 Directive (CSRD), developed by the European Financial Reporting Advisory Group (EFRAG). This standard addresses the impact of organisations on the pollution of air, water, and soil ...

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 consumption, withdrawals, discharges, and marine resource management.