1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E2: Pollution (ESRS E2)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard E2: Pollution (ESRS E2)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-6)
Applicable
 Interaction with other ESRS (paras. 7-9)
Disclosure Requirements (paras. 10-41)
ESRS 2 General disclosures (paras. 10-41)
Applicable
 10.
Impact, risk and opportunity management (paras. 11-19)
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material pollution-related impacts, risks and opportunities (para. 11)
Applicable
 Disclosure Requirement E2-1 - Policies related to pollution (paras. 12-15)
Applicable
 Disclosure Requirement E2-2 - Actions and resources related to pollution (paras. 16-19)
Metrics and targets (paras. 20-41)
Applicable
 Disclosure Requirement E2-3 - Targets related to pollution (paras. 20-25)
Applicable
 Disclosure Requirement E2-4 - Pollution of air, water and soil (paras. 26-31)
Applicable
 Disclosure Requirement E2-5 - Substances of concern and substances of very high concern (paras. 32-35)
Amended
 Disclosure Requirement E2-6 - Anticipated financial effects from material pollution-related risks and opportunities (paras. 36-41)
Appendix A Application Requirements
ESRS 2 General disclosures
Impact, risk and opportunity management (paras. AR1-AR15)
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material pollution-related impacts, risks and opportunities (paras. AR1-AR9)
Amended
 Disclosure Requirement E2-1 - Policies related to pollution (paras. AR10-AR12)
Applicable
 Disclosure Requirement E2-2 - Actions and resources related to pollution (paras. AR13-AR15)
Metrics and targets (paras. AR16-AR34)
Applicable
 Disclosure Requirement E2-3 - Targets related to pollution (paras. AR16-AR19)
Applicable
 Disclosure Requirement E2-4 - Pollution of air, water and soil (paras. AR20-AR27)
Applicable
 Disclosure Requirement E2-5 - Substances of concern and substances of very high concern (paras. AR28-AR30)
Applicable
 Disclosure Requirement E2-6 - Anticipated financial effects from material pollution-related risks and opportunities (paras. AR31-AR34)
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