Question-ID: 713, 928

To note: to better address the issues raised by submitters, the questions received, ‘What is the basis (regulation) for the definition of microplastic. Is there any recommended definition/regulation dedicated to microplastics to use in reporting according to ESRS E2?’ (ID 928) and ‘Are microplastics defined as in Regulation (EU) 2023/2055 and do they concur with the regulation?’ (ID 713) have been combined and changed to the question above.

Annex II Glossary and Acronyms of Terms defines ‘microplastics’ as ‘Small pieces of plastics, usually smaller than 5mm. A growing volume of microplastics is found in the environment, including the sea, and in food and drinking water. Once in the environment, microplastics do not biodegrade and tend to accumulate, unless they are specifically designed to biodegrade in the open environment. Biodegradability is a complex phenomenon, especially in the marine environment. There are increasing concerns about the presence of microplastics in different environment compartments (such as water), their impact on the environment and potentially human health’.

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)’.

Regulation (EU) 2023/2055 (amending the REACH), Annex XVII, entry 78 of Column 1 provides a definition of ‘Synthetic polymer microparticles’: ‘polymers that are solid and which fulfil both of the following conditions: (a) are contained in particles and constitute at least 1 % by weight of those particles; or build a continuous surface coating on particles; (b) at least 1 % by weight of the particles referred to in point (a) fulfil either of the following conditions: (i) all dimensions of the particles are equal to or less than 5 mm; (ii) the length of the particles is equal to or less than 15 mm and their length to diameter ratio is greater than 3. The following polymers are excluded from this designation: (a) polymers that are the result of a polymerisation process that has taken place in nature, independently of the process through which they have been extracted, which are not chemically modified substances; (b) polymers that are degradable as proved in accordance with Appendix 15; (c) polymers that have a solubility greater than 2 g/L as proved in accordance with Appendix 16; (d) polymers that do not contain carbon atoms in their chemical structure’.

Regulation (EU) 2023/2055, recital 18, explains that ‘derogations from the ban on placing on the market are proposed where the risk from releases is expected to be minimised because synthetic polymer microparticles are contained by technical means, such as those in chromatography columns, water filtering cartridges or printer toners, or permanently lose their particle form because, for example, they swell or form a film, like in diapers, nail polish or paint, or are permanently enclosed in a solid matrix during end use, such as fibres added to concrete or pellets used as feedstock for moulded articles’.

Regulation (EU) 2023/2055, Annex XVII, entry 78 of Column 2, paragraphs 4 and 5 clarify the abovementioned exceptions to the scope of the market ban of certain microplastics: ‘4. Paragraph 1 shall not apply to the placing on the market of: (a) synthetic polymer microparticles, as substances on their own or in mixtures, for use at industrial sites; (b) medicinal products within the scope of Directive 2001/83/EC and veterinary medicinal products within the scope of Regulation (EU) 2019/6 of the European Parliament and of the Council (*1); (c) EU fertilising products within the scope of Regulation (EU) 2019/1009 of the European Parliament and of the Council (*2); (d) food additives within the scope of Regulation (EC) No 1333/2008 of the European Parliament and of the Council (*3); (e) in vitro diagnostic devices, including devices within the scope of Regulation (EU) 2017/746 of the European Parliament and of the Council (*4); (f) food within the meaning of Article 2 of Regulation (EC) No 178/2002, not covered by point (d) of this paragraph, and feed as defined in Article 3(4) of that Regulation. 5. Paragraph 1 shall not apply to the placing on the market of the following synthetic polymer microparticles, as substances on their own or in mixtures: (a) synthetic polymer microparticles which are contained by technical means so that releases to the environment are prevented when used in accordance with the instructions for use during the intended end use; (b) synthetic polymer microparticles the physical properties of which are permanently modified during intended end use in such a way that the polymer no longer falls within the scope of this entry; (c) synthetic polymer microparticles which are permanently incorporated into a solid matrix during intended end use.’

Regulation (EU) 2023/2055, recital 2, states that ‘A big part of microplastic pollution forms unintentionally, for example as a result of the breakdown of larger pieces of plastic waste, or the wear and tear of tyres and road paint, or the washing of synthetic clothes. However, tiny fragments of synthetic or chemically-modified natural polymers are also manufactured to be used as such or added to products’.