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. Appendix A Application Requirements
  3. ESRS 2 General disclosures
  4. Metrics and targets (paras. AR16-AR34)
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Metrics and targets (paras. AR16-AR34)

Comparing proposed amendment...
Applicable
 Disclosure Requirement E2-3 - Targets related to pollution (paras. AR16-AR19)
Applicable
 Disclosure Requirement E2-4 - Pollution of air, water and soil (paras. AR20-AR27)
Applicable
 Disclosure Requirement E2-5 - Substances of concern and substances of very high concern (paras. AR28-AR30)
Applicable
 Disclosure Requirement E2-6 - Anticipated financial effects from material pollution-related risks and opportunities (paras. AR31-AR34)
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