1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard E2: Pollution (ESRS E2)
  2. Disclosure Requirements (paras. 10-41)
  3. ESRS 2 General disclosures (paras. 10-41)
  4. Metrics and targets (paras. 20-41)
Previous Next

Metrics and targets (paras. 20-41)

Comparing proposed amendment...
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)
Previous Next