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ESRS E2: Pollution·Disclosure Requirement E2-4

Pollution of air, water and soil

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS E2: Pollution

Disclosure Requirement E2-4 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
13LRA preparation fields 13beweringen te toetsen 13bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van E2-4 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.

Contextnotitie

Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E2-4 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
Dr Ross Kurinko

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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

E2-4

binnen ESRS E2: Pollution

Officiële bron openen →

Gerelateerd & verkennen

Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Kaart Alle disclosures bekijken →

Meer in ESRS E2 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · E2-4

Leer deze disclosure van begin tot eind op te stellen

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.

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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