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ESRS E2: Pollution·Disclosure Requirement E2-5

Substances of concern and substances of very high concern

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.

Officiële European Commission-bron openen ↗ Delen

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 E2-5 · 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

E2-5 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.

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
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
＋ Subelementen van E2-5 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 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.

Beter verzoek

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.

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

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

Contextnotitie

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

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E2-5 — 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
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

Applying all fields to every undertaking.
Reporting product weight instead of SoC or SVHC weight.
Using sold instead of placed on the market.
Combining market placement with environmental release.
Duplicating released and emitted weights.
✓ 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

E2-5

binnen ESRS E2: Pollution

Officiële bron openen →

Gerelateerd & verkennen

Policies →Actions & Resources →Targets →Pollution (Air, Water, Soil, Microplastics) → Kaart Alle disclosures bekijken →

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

Verder verdiepen · E2-5

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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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