Questions & Answers
Is the undertaking required to report on microplastics within the facility (‘generated or used’)?
- Microplastics
Background
ESRS E2-4 paragraph 28 (b) states: ‘The undertaking shall disclose the amounts of . . . microplastics generated or used by the undertaking’.
ESRS E2-4 paragraph AR 20 states: ‘The information to be provided on microplastics under paragraph 28 (b) shall include microplastics that have been generated or used during production processes or that are procured, and that leave the undertaking’s facilities as emissions, as products, or as part of products or services. Microplastics may be unintentionally produced when larger pieces of plastics like car tires or synthetic textiles wear and tear or may be deliberately manufactured and added to products for specific purposes (e.g., exfoliating beads in facial or body scrubs).’
Answer
If material, an undertaking is to provide, as a minimum, information on the microplastics amounts that it generates or uses. These refer to intentional or unintentional generation or use, both through production processes and procurement. For reporting purposes, microplastics leaving the facilities of the undertaking in the form of products, parts of products or services, or emissions are to be considered. Microplastics that stay within the facilities, that are used in production processes and that represent inventory used for business processes need not be reported, as they do not leave the facilities.
Legislation on the matter of microplastics is currently evolving; hence, more defined requirements may be expected in the future.
Relations
Paragraph | Content |
|---|---|
The information to be provided on microplastics under paragraph 28(b) shall include microplastics that have been generated or used during production processes or that are procured, and that leave the undertaking’s facilities as emissions, as products, or as part of products or services. Microplastics may be unintentionally produced when larger pieces of plastics like car tires or synthetic textiles wear and tear or may be deliberately manufactured and added to products for specific purposes (e.g., exfoliating beads in facial or body scrubs). | |
microplastics generated or used by the undertaking. | |
The information to be provided on microplastics under paragraph 28(b) shall include microplastics that have been generated or used during production processes or that are procured, and that leave the undertaking’s facilities as emissions, as products, or as part of products or services. Microplastics may be unintentionally produced when larger pieces of plastics like car tires or synthetic textiles wear and tear or may be deliberately manufactured and added to products for specific purposes (e.g., exfoliating beads in facial or body scrubs). | |
microplastics generated or used by the undertaking. | |
The information to be provided on microplastics under paragraph 28(b) shall include microplastics that have been generated or used during production processes or that are procured, and that leave the undertaking’s facilities as emissions, as products, or as part of products or services. Microplastics may be unintentionally produced when larger pieces of plastics like car tires or synthetic textiles wear and tear or may be deliberately manufactured and added to products for specific purposes (e.g., exfoliating beads in facial or body scrubs). | |
microplastics generated or used by the undertaking. |