Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

ESRS E2: Pollution·Disclosure Requirement E2-5

Substances of concern and substances of very high concern

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.

Apri la fonte ufficiale European Commission ↗ Condividi

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 E2-5 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa

13LRA preparation fields 13affermazioni da verificare 13aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

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?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di E2-5 (checklist di lavoro 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.

Come prepararla

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.

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 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.

Richiesta migliore

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

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

Nota di contesto

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E2-5 — 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.

Gratis · Membri della Community

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
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.

✓ Assistente IA di LRA · Con supervisione umana

Chiedi all’assistente IA di Study Studio di questa informativa

Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.

Prova Come preparo E2-5? Quali dati devo raccogliere? Quali errori devo evitare?

2 risposte gratuite

Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

E2-5

all’interno di ESRS E2: Pollution

Apri la fonte ufficiale →

Correlati ed esplora

Policies →Actions & Resources →Targets →Pollution (Air, Water, Soil, Microplastics) → Scheda Sfoglia tutte le informative →

Altro in ESRS E2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · E2-5

Impara a preparare questa informativa dall’inizio alla fine

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.

Explore the ESRS / CSRD course →

Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti

/it/knowledge-hub/disclosure-cards/esrs-e2-5/

Gratis · LRA Community

Ottieni i tuoi strumenti per E2-5 — gratis

I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

I membri vedono la mappa completa di copertura dei punti dato — ✓ con riferimenti di pagina — su tre report reali, con le parole delle aziende stesse.