Aller à l’essentiel de l’information
RK
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Gratuit · Membres de la Community
✓ Assistant IA LRA · Supervision humaine
Ouvrir la source officielle →
Explore the ESRS / CSRD course →
ESRS E2: Pollution·Disclosure Requirement E2-4
Pollution of air, water and soil
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Dernière révision le 2026-07-24
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Norme
ESRS E2: Pollution
Disclosure Requirement E2-4 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de E2-4 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.
Note de contexte
Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E2-4 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧
02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
Interrogez l’assistant IA de Study Studio sur cette information
Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.
Essayez
Comment préparer E2-4 ?
Quelles données dois-je collecter ?
Quelles erreurs éviter ?
2 réponses gratuites
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E2-4
au sein de ESRS E2 : Pollution
Connexes et exploration
Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Fiche
Parcourir toutes les informations →
Plus dans ESRS E2 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E2-4
Apprenez à préparer cette information de bout en bout
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.
Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-e2-4/
Gratuit · LRA Community
Obtenez vos outils E2-4 — gratuitement
Vos outils de préparation sont gratuits pour les membres de LRA Community et les étudiants. Inscrivez-vous une fois (c’est gratuit) et votre téléchargement démarre aussitôt — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
✓
C’est fait — votre téléchargement démarre
Votre fichier est en cours de téléchargement. Votre Cabinet Community — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA — est prêt lui aussi.
Ouvrir votre Cabinet →