26. The undertaking shall disclose the pollutants that it emits through its own operations, as well as the microplastics it generates or uses.
27. The objective of this Disclosure Requirement is to provide an understanding of the emissions that the undertaking generates to air, water and soil in its own operations, and of its generation and use of microplastics.
28. The undertaking shall disclose the amounts of:
(a) each pollutant listed in Annex II of Regulation (EC) No 166/2006 of the European Parliament and of the Council [Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 January 2006 concerning the establishment of a European Pollutant Release and Transfer Register and amending Council Directives 91/689/EEC and 96/61/EC (OJ L 033 4.2.2006, p. 1)] (European Pollutant Release and Transfer Register "E-PRTR Regulation") emitted to air, water and soil, with the exception of emissions of GHGs which are disclosed in accordance with ESRS E1 Climate Change [Thi
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