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
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ESRS E2: Pollution·Disclosure Requirement E2-5
Substances of concern and substances of very high concern
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 E2-5 · 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
E2-5 provides role-based information on substances of concern (SoC) and substances of very high concern (SVHC). The applicable branch depends on whether the undertaking manufactures, formulates or imports substances, uses substances outside that branch, or handles articles containing SVHC.
Applicable chemical-sector manufacturers, formulators or importers report total weights of SoC and, separately, SVHC procured, manufactured, placed on the market and directly released into the environment. Other users report SVHC used in production or service delivery and directly released.
Manufacturers, importers or users of articles identify SVHC present above 0.1% weight by weight in procured articles or components and in articles or components placed on the market. Placing on the market is distinct from direct release to air, water or soil.
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 |
|---|---|---|---|
| Applicability branch | Document which E2-5 role-based branch applies and why. | Dated source records, governance papers and approval evidence supporting applicability branch. | Sustainability reporting / Legal |
| SoC weights for applicable chemical-sector undertakings | Report total SoC weights procured, manufactured, placed on the market and directly released, using the categories in paragraph 18. | Dated source records, governance papers and approval evidence supporting soc weights for applicable chemical-sector undertakings. | Environment / Sustainability reporting |
| SVHC weights for applicable chemical-sector undertakings | Report total SVHC weights separately for the same paragraph 18 categories. | Dated source records, governance papers and approval evidence supporting svhc weights for applicable chemical-sector undertakings. | Environment / Sustainability reporting |
| SVHC used by other users | For undertakings under paragraph 19, report total SVHC used during production and service delivery. | Dated source records, governance papers and approval evidence supporting svhc used by other users. | Environment / Sustainability reporting |
| SVHC directly released by other users | For undertakings under paragraph 19, report total SVHC directly released into the environment. | Dated source records, governance papers and approval evidence supporting svhc directly released by other users. | Environment / Sustainability reporting |
| SVHC in procured articles | For paragraph 20 undertakings, identify SVHC above 0.1% weight by weight in procured components or articles. | Dated source records, governance papers and approval evidence supporting svhc in procured articles. | Environment / Sustainability reporting |
| SVHC in articles placed on the market | Identify SVHC above 0.1% weight by weight in components or articles placed on the market. | Dated source records, governance papers and approval evidence supporting svhc in articles placed on the market. | 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 E2-5 (lista de trabajo de LRA)
Document which E2-5 role-based branch applies and why.
Report total SoC weights procured, manufactured, placed on the market and directly released, using the categories in paragraph 18.
Report total SVHC weights separately for the same paragraph 18 categories.
For undertakings under paragraph 19, report total SVHC used during production and service delivery.
For undertakings under paragraph 19, report total SVHC directly released into the environment.
For paragraph 20 undertakings, identify SVHC above 0.1% weight by weight in procured components or articles.
Identify SVHC above 0.1% weight by weight in components or articles placed on the market.
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
Apply only the branch or branches relevant to the undertaking's role and keep substances, mixtures and articles distinct.
Collect and reconcile the records for: Applicability branch; SoC weights for applicable chemical-sector undertakings; SVHC weights for applicable chemical-sector undertakings; SVHC used by other users; SVHC directly released by other users; SVHC in procured articles; SVHC in articles placed on the market; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Do not require all branches from every undertaking; directly released means released into the environment, including leaks and spills.
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 legal applicability assessment, substance and article inventory, SoC/SVHC classification, procurement, manufacture, market-placement, use and environmental-release records and GDR-M methodology.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Solicitud mejor
Provide the legal applicability assessment, substance and article inventory, SoC/SVHC classification, procurement, manufacture, market-placement, use and environmental-release records and GDR-M methodology.
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
Reconcile weights to the correct substance category and role and apply the 0.1% weight-by-weight test to articles where required.
Nota de contexto
Explain scope limitations and estimation methods under applicable ESRS provisions; do not use full-business coverage as an unsupported requirement.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E2-5 — 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 |
|---|---|---|
| Applicability branch is reported accurately and completely. | The response omits, misclassifies or overstates applicability branch. | Dated source records, governance papers and approval evidence supporting applicability branch. |
| SoC weights for applicable chemical-sector undertakings is reported accurately and completely. | The response omits, misclassifies or overstates soc weights for applicable chemical-sector undertakings. | Dated source records, governance papers and approval evidence supporting soc weights for applicable chemical-sector undertakings. |
| SVHC weights for applicable chemical-sector undertakings is reported accurately and completely. | The response omits, misclassifies or overstates svhc weights for applicable chemical-sector undertakings. | Dated source records, governance papers and approval evidence supporting svhc weights for applicable chemical-sector undertakings. |
| SVHC used by other users is reported accurately and completely. | The response omits, misclassifies or overstates svhc used by other users. | Dated source records, governance papers and approval evidence supporting svhc used by other users. |
| SVHC directly released by other users is reported accurately and completely. | The response omits, misclassifies or overstates svhc directly released by other users. | Dated source records, governance papers and approval evidence supporting svhc directly released by other users. |
| SVHC in procured articles is reported accurately and completely. | The response omits, misclassifies or overstates svhc in procured articles. | Dated source records, governance papers and approval evidence supporting svhc in procured articles. |
| SVHC in articles placed on the market is reported accurately and completely. | The response omits, misclassifies or overstates svhc in articles placed on the market. | Dated source records, governance papers and approval evidence supporting svhc in articles placed on the market. |
| 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
Applying all fields to every undertaking.
Reporting product weight instead of SoC or SVHC weight.
Using sold instead of placed on the market.
Combining market placement with environmental release.
Duplicating released and emitted weights.
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Pruebe
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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
E2-5
dentro de ESRS E2: Pollution
Relacionado y explorar
Policies →Actions & Resources →Targets →Pollution (Air, Water, Soil, Microplastics) → 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 · E2-5
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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-e2-5/
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