Vai al focus dell’informativa
RK
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da European Commission
Gratis · Membri della Community
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ESRS E2: Pollution·Disclosure Requirement E2-4
Pollution of air, water and soil
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Passaporto pubblicato
Ultima revisione il 2026-07-24
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da European Commission
Standard
ESRS E2: Pollution
Disclosure Requirement E2-4 · 2026-5010-final
Ultima revisione
2026-07-24
Materiale didattico LRA · Non emesso né approvato da European Commission
Per preparare questa informativa
Focus dell’informativa
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.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| 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 |
＋ Mostra i sotto-elementi di E2-4 (checklist di lavoro 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.
Come prepararla
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.
Richiedi i dati
Request the disclosure evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
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.
Richiesta migliore
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.
Nota di contesto
Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.
Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per E2-4 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧
02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧
03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| 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. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
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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Prova
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Riferimenti al framework
Requisiti ESRS pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
ESRS
E2-4
all’interno di ESRS E2: Pollution
Correlati ed esplora
Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Scheda
Sfoglia tutte le informative →
Altro in ESRS E2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
Approfondisci · E2-4
Impara a preparare questa informativa dall’inizio alla fine
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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Come è costruita questa biblioteca
312 report pubblicati indicizzati
63.171 pagine con citazioni a livello di pagina
272 schede disclosure realizzate da professionisti
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