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)
  2. Disclosure Requirements (paras. 10-41)
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Disclosure Requirements (paras. 10-41)

Comparing proposed amendment...
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)
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