What European Sustainability Reporting Standards (ESRS) E2: Pollution requires
ESRS E2 requires undertakings subject to the Corporate Sustainability Reporting Directive (CSRD) to disclose their policies, actions, targets, and metrics concerning the prevention, control, and reduction of pollution of air, water, and soil, and concerning substances of very high concern (SVHCs) and other hazardous substances. This includes quantitative reporting on pollutants and disclosure of potential financial effects from pollution-related impacts, risks, and opportunities, as outlined in Disclosure Requirements E2-1 to E2-6.
Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: 22f1c44c44078fb5888410e66cc60d33e0a5070c369aedc7e66f2017db3555e9
Primary Citations — 7 traced to source
- ESRS E2 Pollution, Paragraph 1: Objective
- ESRS E2 Pollution, Disclosure Requirement E2-1: Policies related to pollution
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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