Zum Kern der Offenlegung springen
RK
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Kostenlos · Community-Mitglieder
✓ LRA KI-Assistent · Mit menschlicher Kontrolle
Offizielle Quelle öffnen →
Explore the ESRS / CSRD course →
ESRS E2: Pollution·Disclosure Requirement E2-4
Pollution of air, water and soil
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-07-24
Geprüft von
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Standard
ESRS E2: Pollution
Disclosure Requirement E2-4 · 2026-5010-final
Zuletzt geprüft
2026-07-24
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
E2-4 reports amounts of material pollutant emissions to air, water and soil from own operations during the reporting period, including emissions caused by environmental accidents where applicable.
It also reports primary microplastics manufactured or used in products and the amounts directly released into the environment. Microplastics are part of E2-4 but not part of its official title.
Material pollutants are determined through managerial assessment that considers the undertaking's activities, sector, applicable E-PRTR and IEPR pollutants and other pollutants measured or monitored. A regulatory threshold is not automatically the reporting cut-off.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Material pollutant | Identify each material pollutant and the managerial-assessment basis for inclusion. | Dated source records, governance papers and approval evidence supporting material pollutant. | Environment / Sustainability reporting |
| Receiving medium | Identify whether the emission is to air, water or soil. | Dated source records, governance papers and approval evidence supporting receiving medium. | Environment / Sustainability reporting |
| Amount emitted | Report the amount emitted during the reporting period in the relevant mass unit. | Dated source records, governance papers and approval evidence supporting amount emitted. | Environment / Sustainability reporting |
| Environmental accidents | Include emissions resulting from environmental accidents where applicable. | Dated source records, governance papers and approval evidence supporting environmental accidents. | Environment / Sustainability reporting |
| Primary microplastics manufactured | Report the amount of primary microplastics manufactured. | Dated source records, governance papers and approval evidence supporting primary microplastics manufactured. | Environment / Sustainability reporting |
| Primary microplastics used in products | Report the amount of primary microplastics used in products. | Dated source records, governance papers and approval evidence supporting primary microplastics used in products. | Environment / Sustainability reporting |
| Microplastics released | Report the amount of microplastics directly released into the environment. | Dated source records, governance papers and approval evidence supporting microplastics released. | Environment / Sustainability reporting |
| Metric and unit | State the metric and unit of measurement. | Dated source records, governance papers and approval evidence supporting metric and unit. | Sustainability reporting |
| Relationship to material matters | Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant. | Dated source records, governance papers and approval evidence supporting relationship to material matters. | Sustainability reporting |
| Methodology and sources | Describe the measurement or calculation methodology, source data and significant assumptions. | Dated source records, governance papers and approval evidence supporting methodology and sources. | Sustainability reporting |
| Scope and boundary | State the reporting boundary, scope limitations and any applicable ESRS 1 relief. | Dated source records, governance papers and approval evidence supporting scope and boundary. | Sustainability reporting |
| Validation | State whether and how the metric was validated by an external body other than the assurance provider. | Dated source records, governance papers and approval evidence supporting validation. | Sustainability reporting |
| Comparatives and changes | Provide required comparative information and explain changes in definitions or methodologies where applicable. | Dated source records, governance papers and approval evidence supporting comparatives and changes. | Sustainability reporting |
＋ Teilelemente von E2-4 anzeigen (LRA-Arbeitscheckliste)
Identify each material pollutant and the managerial-assessment basis for inclusion.
Identify whether the emission is to air, water or soil.
Report the amount emitted during the reporting period in the relevant mass unit.
Include emissions resulting from environmental accidents where applicable.
Report the amount of primary microplastics manufactured.
Report the amount of primary microplastics used in products.
Report the amount of microplastics directly released into the environment.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
So bereiten Sie es vor
Use own operations and the applicable ESRS reporting boundary; do not substitute a policy or action narrative for emission amounts.
Collect and reconcile the records for: Material pollutant; Receiving medium; Amount emitted; Environmental accidents; Primary microplastics manufactured; Primary microplastics used in products; Microplastics released; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Entity-specific pollutant context may be added where material, but pollution policies and actions belong to E2-1 and E2-2.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Bessere Anfrage
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.
Kontexthinweis
Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für E2-4 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧
02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧
03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧
Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Material pollutant is reported accurately and completely. | The response omits, misclassifies or overstates material pollutant. | Dated source records, governance papers and approval evidence supporting material pollutant. |
| Receiving medium is reported accurately and completely. | The response omits, misclassifies or overstates receiving medium. | Dated source records, governance papers and approval evidence supporting receiving medium. |
| Amount emitted is reported accurately and completely. | The response omits, misclassifies or overstates amount emitted. | Dated source records, governance papers and approval evidence supporting amount emitted. |
| Environmental accidents is reported accurately and completely. | The response omits, misclassifies or overstates environmental accidents. | Dated source records, governance papers and approval evidence supporting environmental accidents. |
| Primary microplastics manufactured is reported accurately and completely. | The response omits, misclassifies or overstates primary microplastics manufactured. | Dated source records, governance papers and approval evidence supporting primary microplastics manufactured. |
| Primary microplastics used in products is reported accurately and completely. | The response omits, misclassifies or overstates primary microplastics used in products. | Dated source records, governance papers and approval evidence supporting primary microplastics used in products. |
| Microplastics released is reported accurately and completely. | The response omits, misclassifies or overstates microplastics released. | Dated source records, governance papers and approval evidence supporting microplastics released. |
| Metric and unit is reported accurately and completely. | The response omits, misclassifies or overstates metric and unit. | Dated source records, governance papers and approval evidence supporting metric and unit. |
| Relationship to material matters is reported accurately and completely. | The response omits, misclassifies or overstates relationship to material matters. | Dated source records, governance papers and approval evidence supporting relationship to material matters. |
| Methodology and sources is reported accurately and completely. | The response omits, misclassifies or overstates methodology and sources. | Dated source records, governance papers and approval evidence supporting methodology and sources. |
| Scope and boundary is reported accurately and completely. | The response omits, misclassifies or overstates scope and boundary. | Dated source records, governance papers and approval evidence supporting scope and boundary. |
| Validation is reported accurately and completely. | The response omits, misclassifies or overstates validation. | Dated source records, governance papers and approval evidence supporting validation. |
| Comparatives and changes is reported accurately and completely. | The response omits, misclassifies or overstates comparatives and changes. | Dated source records, governance papers and approval evidence supporting comparatives and changes. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Using a management narrative instead of amounts.
Putting microplastics in the official title.
Treating regulatory thresholds as the reporting rule.
Separating narrative fields as official datapoints.
Using unrelated pollution evidence from company reports.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.
Ausprobieren
Wie bereite ich E2-4 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
Verweise auf das Rahmenwerk
Einschlägige ESRS-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
ESRS
E2-4
innerhalb von ESRS E2: Pollution
Verwandtes & Entdecken
Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Karte
Alle Offenlegungen durchsuchen →
Mehr in ESRS E2 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · E2-4
Lernen Sie, diese Offenlegung durchgängig zu erstellen
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
/de/knowledge-hub/disclosure-cards/esrs-e2-4/
Kostenlos · LRA Community
Holen Sie sich Ihre E2-4-Werkzeuge — kostenlos
Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.
✓
Willkommen — Ihr Download startet
Ihre Datei wird jetzt heruntergeladen. Auch Ihr Community-Cabinet — mit der Disclosure-Bibliothek, Vorlagen und dem LRA KI-Assistenten — steht bereit.
Cabinet öffnen →