Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Gratis · Miembros de la Community
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ESRS E2: Pollution·Disclosure Requirement E2-4
Pollution of air, water and soil
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Última revisión el 2026-07-24
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Norma
ESRS E2: Pollution
Disclosure Requirement E2-4 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E2-4 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.
Nota de contexto
Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E2-4 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
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Pruebe
¿Cómo preparo E2-4?
¿Qué datos necesito recopilar?
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Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E2-4
dentro de ESRS E2: Pollution
Relacionado y explorar
Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Ficha
Ver todas las divulgaciones →
Más en ESRS E2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E2-4
Aprenda a preparar esta divulgación de principio a fin
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.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-e2-4/
Gratis · LRA Community
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