20. The undertaking shall disclose the pollution-related targets it has set.
21. The objective of this Disclosure Requirement is to enable an understanding of the targets the undertaking has set to support its pollution-related policies and to address its material pollution-related impacts, risks and opportunities.
22. The description of targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets.
23. The disclosure required by paragraph 20 shall indicate whether and how its targets relate to the prevention and control of:
(a) air pollutants and respective specific loads;
(b) emissions to water and respective specific loads;
(c) pollution to soil and respective specific loads; and
(d) substances of concern and substances of very high concern.
24. In addition to ESRS 2 MDR-T, the undertaking may specify whether ecological thresholds (e.g., the biosphere integrity, stratospheric ozone-depletion, atmospheric aer
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