IG3 - ESRS E2 - POLLUTION | EFRAG Knowledge Hub

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	Appendix C - ESRS 1 [DPs subject to phased-in]
E2-6_11	ESRS E2	AR 33.		E2-6	Disclosure of assessment of related products and services at risk and explanation how time horizon is defined, financial amounts are estimated, and which critical assumptions are made (pollution)	narrative		V		1 year
E2-6_10	ESRS E2	41.		E2-6	Description of material incidents and deposits whereby pollution had negative impacts on environment and (or) is expected to have negative effects on financial cash flows, financial position and financial performance	narrative				1 year
E2-6_09	ESRS E2	39. (c)	AR 33	E2-6	Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions (pollution)	narrative				1 year
E2-6_08	ESRS E2	39. (b)		E2-6	Description of effects considered, related impacts and time horizons in which they are likely to materialise (pollution)	narrative				1 year
E2-6_07	ESRS E2	39. (a)		E2-6	Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from pollution-related impacts	narrative				1 year
E2-6_06	ESRS E2	40. (c)	AR 31 a	E2-6	Provisions for environmental protection and remediation costs (pollution)	monetary				3 years
E2-6_05	ESRS E2	40. (b)	AR 31	E2-6	Capital expenditures (CapEx) in conjunction with major incidents and deposits (pollution)	monetary
E2-6_04	ESRS E2	40. (b)	AR 31	E2-6	Operating expenditures (OpEx) in conjunction with major incidents and deposits (pollution)	monetary
E2-6_03	ESRS E2	40. (a)		E2-6	Percentage of net revenue made with products and services that are or that contain substances of very high concern	percent				3 years
E2-6_02	ESRS E2	40. (a)		E2-6	Percentage of net revenue made with products and services that are or that contain substances of concern	percent				3 years
E2-6_01	ESRS E2	39. (a)	AR 32, AR 34	E2-6	Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from pollution-related impacts	Monetary				3 years
E2-5_13	ESRS E2	35.		E2-5	Amount of substances of very high concern that leave facilities as services by main hazard classes of substances of concern	Table/mass
E2-5_12	ESRS E2	35.		E2-5	Amount of substances of very high concern that leave facilities as part of products by main hazard classes of substances of concern	Table/mass
E2-5_11	ESRS E2	35.		E2-5	Amount of substances of very high concern that leave facilities as products by main hazard classes of substances of concern	Table/mass
E2-5_10	ESRS E2	35.		E2-5	Amount of substances of very high concern that leave facilities as emissions by main hazard classes of substances of concern	Table/mass
E2-5_09	ESRS E2	35.		E2-5	Total amount of substances of very high concern that leave facilities as emissions, as products, or as part of products or services by main hazard classes of substances of concern	Table/mass
E2-5_08	ESRS E2	35.		E2-5	Total amount of substances of very high concern that are generated or used during production or that are procured by main hazard classes of substances of concern	Table/mass
E2-5_07	ESRS E2	34.		E2-5	Amount of substances of concern that leave facilities as services by main hazard classes of substances of concern	Table/mass
E2-5_06	ESRS E2	34.		E2-5	Amount of substances of concern that leave facilities as part of products by main hazard classes of substances of concern	Table/mass
E2-5_05	ESRS E2	34.		E2-5	Amount of substances of concern that leave facilities as products by main hazard classes of substances of concern	Table/mass
E2-5_04	ESRS E2	34.		E2-5	Amount of substances of concern that leave facilities as emissions by main hazard classes of substances of concern	Table/mass
E2-5_03	ESRS E2	34.		E2-5	Total amount of substances of concern that leave facilities as emissions, as products, or as part of products or services	Table/mass
E2-5_02	ESRS E2	34.		E2-5	Total amount of substances of concern that are generated or used during production or that are procured	Table/mass
E2-5_01	ESRS E2	34.	AR 28 - AR 30	E2-5	Total amount of substances of concern that are generated or used during production or that are procured, breakdown by main hazard classes of substances of concern	TABLE
E2-4_20	ESRS E2	AR 25. (e)		E2-4	Disclosure of list of any compliance schedules or derogations granted by competent authorities according to Article 15(4) IED that are associated with implementation of BAT-AELs	narrative	Conditional	V
E2-4_19	ESRS E2	AR 25. (d)		E2-4	Disclosure of actual performance against environmental performance levels associated with best available techniques (BAT-AEPLs) applicable to sector and installation	narrative	Conditional	V
E2-4_18	ESRS E2	AR 25. (c)		E2-4	Disclosure of actual performance and comparison of environmental performance against emission levels associated with best available techniques (BAT-AEL) as described in EU-BAT conclusions	narrative	Conditional	V
E2-4_17	ESRS E2	AR 25. (b)		E2-4	Disclosure of list of any non-compliance incidents or enforcement actions necessary to ensure compliance in case of breaches of permit conditions	narrative	Conditional	V
E2-4_16	ESRS E2	AR 25. (a)		E2-4	Disclosure of list of installations operated that fall under IED and EU BAT Conclusions	narrative	Conditional	V
E2-4_15	ESRS E2	31.		E2-4	Disclosure of reasons for choosing inferior methodology to quantify emissions	narrative	Conditional
E2-4_14	ESRS E2	AR 23. (c)		E2-4	Percentage of total emissions of pollutants to soil occurring in areas of high-water stress	percent		V
E2-4_13	ESRS E2	AR 23. (c)		E2-4	Percentage of total emissions of pollutants to soil occurring in areas at water risk	percent		V
E2-4_12	ESRS E2	AR 23. (c)		E2-4	Percentage of total emissions of pollutants to water occurring in areas of high-water stress	percent		V
E2-4_11	ESRS E2	AR 23. (c)		E2-4	Percentage of total emissions of pollutants to water occurring in areas at water risk	percent		V
E2-4_10	ESRS E2	30. (c)	AR 27	E2-4	Description of process(es) to collect data for pollution-related accounting and reporting	narrative
E2-4_09	ESRS E2	30. (b)	AR 26 - AR 27	E2-4	Description of measurement methodologies (pollution of air, water and soil)	narrative
E2-4_08	ESRS E2	30. (a)		E2-4	Description of changes over time (pollution of air, water and soil)	narrative
E2-4_07	ESRS E2	28. (b)	AR 20	E2-4	Microplastics used	mass	Alternative
E2-4_06	ESRS E2	28. (b)	AR 20	E2-4	Microplastics generated	mass	Alternative
E2-4_05	ESRS E2	28. (b)	AR 20	E2-4	Microplastics generated and used	mass	Alternative
E2-4_04	ESRS E2	28. (a)	AR 21 - AR 22	E2-4	Emissions to soil by pollutant [+ by sectors/Geographical Area/Type of source/Site location]	Table/mass			SFDR
E2-4_03	ESRS E2	28. (a)	AR 21 - AR 22	E2-4	Emissions to water by pollutant [+ by sectors/Geographical Area/Type of source/Site location]	Table/mass			SFDR
E2-4_02	ESRS E2	28. (a)	AR 21 - AR 22	E2-4	Emissions to air by pollutant	Table/mass			SFDR
E2-4_01	ESRS E2	28. (a)	AR 21 - AR 22	E2-4	Pollution of air, water and soil [multiple dimensions: at site level or by type of source, by sector or by geographical area	Table
E2-3_11	ESRS E2	AR 18.		E2-3	Information about targets that have been implemented at site-level (pollution)	narrative	Conditional	V
E2-3_10	ESRS E2	AR 17.		E2-3	Pollution-related target addresses shortcomings related to Substantial Contribution criteria for Pollution Prevention and Control	semi-narrative		V
E2-3_09	ESRS E2	25.		E2-3	Pollution-related target is mandatory (required by legislation)/voluntary	semi-narrative
E2-3_08	ESRS E2	24. (c)	AR 16	E2-3	Disclosure of how responsibility for respecting identified ecological thresholds is allocated (pollution)	narrative	Conditional	V
E2-3_07	ESRS E2	24. (b)	AR 16	E2-3	Disclosure of how ecological entity-specific thresholds were determined (pollution)	narrative	Conditional	V
E2-3_06	ESRS E2	24. (a)	AR 16	E2-3	Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds (pollution)	narrative	Conditional	V
E2-3_05	ESRS E2	24.	AR 16	E2-3	Ecological thresholds and entity-specific allocations were taken into consideration when setting pollution-related target	semi-narrative		V
E2-3_04	ESRS E2	23. (d)		E2-3	Disclosure of whether and how target relates to prevention and control of substances of concern and substances of very high concern	narrative
E2-3_03	ESRS E2	23. (c)		E2-3	Disclosure of whether and how target relates to prevention and control of pollution to soil and respective specific loads	narrative
E2-3_02	ESRS E2	23. (b)		E2-3	Disclosure of whether and how target relates to prevention and control of emissions to water and respective specific loads	narrative
E2-3_01	ESRS E2	23. (a)		E2-3	Disclosure of whether and how target relates to prevention and control of air pollutants and respective specific loads	narrative
E2.MDR-T_01-13	ESRS E2	22.	AR 19	E2-3	Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ]	MDR-T
E2-2_04	ESRS E2	AR 15.		E2-2	Information about action plans that have been implemented at site-level (pollution)	narrative	Conditional	V
E2-2_03	ESRS E2	19.	AR 14	E2-2	Layer in mitigation hierarchy to which resources can be allocated to (pollution)	semi-narrative		V
E2-2_02	ESRS E2	AR 13.		E2-2	Action related to pollution extends to upstream/downstream value chain engagements	semi-narrative
E2-2_01	ESRS E2	19.		E2-2	Layer in mitigation hierarchy to which action can be allocated to (pollution)	semi-narrative		V
E2.MDR-A_01-12	ESRS E2	18.		E2-2	Actions and resources in relation to pollution [see ESRS 2 MDR-A]	MDR-A
E2-1_04	ESRS E2	AR 12.		E2-1	Disclosure of contextual information on relations between policies implemented and how policies contribute to EU Action Plan Towards Zero Pollution for Air, Water and Soil	narrative		V
E2-1_03	ESRS E2	15. (c)		E2-1	Disclosure of whether and how policy addresses avoiding incidents and emergency situations, and if and when they occur, controlling and limiting their impact on people and environment	narrative
E2-1_02	ESRS E2	15. (b)	AR 11	E2-1	Disclosure of whether and how policy addresses substituting and minimising use of substances of concern and phasing out substances of very high concern	narrative
E2-1_01	ESRS E2	15. (a)	AR 11	E2-1	Disclosure of whether and how policy addresses mitigating negative impacts related to pollution of air, water and soil	narrative
E2.MDR-P_01-06	ESRS E2	14.	AR 10	E2-1	Policies to manage its material impacts, risks and opportunities related to pollution [see ESRS 2 MDR-P]	MDR-P
E2.IRO-1_03	ESRS E2	AR 9.		IRO-1	Disclosure of results of materiality assessment (pollution)	narrative
E2.IRO-1_02	ESRS E2	11. (b)		IRO-1	Disclosure of whether and how consultations have been conducted (pollution)	narrative
E2.IRO-1_01	ESRS E2	11. (a)	AR 1 - AR 8	IRO-1	Information about the process to identify actual and potential pollution-related impacts, risks and opportuntities	narrative

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