Bibliothèque des disclosuresGuide pratique pour chaque information à publier

ESRS E2: Pollution·Disclosure Requirement E2-5

Substances of concern and substances of very high concern

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.

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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 E2-5 · 2026-5010-final

En vigueur

—

Source officielle : Ouvrir ↗

Dernière révision

2026-07-24

Support pédagogique LRA · Non publié ni approuvé par European Commission

Pour préparer cette information

13LRA preparation fields 13affirmations à vérifier 13domaines de preuve

Objet de l’information

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.

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

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Apply only the branch or branches relevant to the undertaking's role and keep substances, mixtures and articles distinct. Do not require all branches from every undertaking; directly released means released into the environment, including leaks and spills. Have the supporting records and the final response been reconciled?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	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

＋ Afficher les sous-éléments de E2-5 (liste de travail 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.

Comment le préparer

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.

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 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.

Meilleure demande

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

Reconcile weights to the correct substance category and role and apply the 0.1% weight-by-weight test to articles where required.

Note de contexte

Explain scope limitations and estimation methods under applicable ESRS provisions; do not use full-business coverage as an unsupported requirement.

Centre de téléchargement

Outils et formulaires de préparation

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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
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.

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Références au référentiel

Exigences ESRS applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

ESRS

E2-5

au sein de ESRS E2 : Pollution

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Connexes et exploration

Policies →Actions & Resources →Targets →Pollution (Air, Water, Soil, Microplastics) → 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 · E2-5

Apprenez à préparer cette information de bout en bout

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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

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.