1. The objective of this Standard is to specify Disclosure Requirements which will enable users of the sustainability statement to understand:
(a) how the undertaking affects pollution of air, water and soil, in terms of material positive and negative actual or potential impacts;
(b) any actions taken, and the result of such actions, to prevent or mitigate actual or potential negative impacts, and to address risks and opportunities;
(c) the plans and capacity of the undertaking to adapt its strategy and business model in line with the transition to a sustainable economy and with the need to prevent, control and eliminate pollution. This is to create a toxic-free environment with zero pollution also in support of the EU Action Plan "Towards a Zero Pollution for Air, Water and Soil";
(d) the nature, type and extent of the undertaking’s material risks and opportunities related to the undertaking’s pollution-related impacts and dependencies, as well as the prevention, control, eliminat
…