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 | | | | | |