ESRS layer · Environment

E2, Pollution

Emissions to air, water and soil, substances of concern and the financial effects of pollution related risks.

• StandardE2
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• E2-1Policies related to pollution

  The policies governing emissions to air, water and soil are disclosed, with scope in own operations and the value chain.

• E2-2Actions and resources related to pollution

  Decided actions to prevent and reduce pollution are disclosed with the resources allocated.

• E2-3Targets related to pollution

  Targets are stated with base year, target year and the level of emissions against which they are measured.

• E2-4Pollution of air, water and soil

  The quantity of pollutants emitted is reported per medium, together with the measurement methods used.

• E2-5Substances of concern and substances of very high concern

  Substances of concern and substances of very high concern are reported by category and hazard class.

• E2-6Anticipated financial effects from pollution related risks

  The amounts that may be affected by pollution related risks and opportunities are disclosed.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.