ESRS E2 Pollution
ESRS E2 standard for air / water / soil pollution.
Definition
ESRS E2 includes DR Policies, DR Actions and resources, DR Targets, DR Pollution of air, water and soil, DR Substances of concern and substances of very high concern, DR Anticipated financial effects. Aligned with IED (Industrial Emissions Directive), E-PRTR (European Pollutant Release and Transfer Register), REACH.
Origin
EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.
Usage
Chemical, pharma, metallurgy, plastics, food industries primarily concerned (materiality).