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RK
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Бесплатно · Участникам сообщества
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ESRS E2: Pollution·Disclosure Requirement E2-4
Pollution of air, water and soil
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Опубликованный паспорт
Последняя проверка 2026-07-24
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Стандарт
ESRS E2: Pollution
Disclosure Requirement E2-4 · 2026-5010-final
Последняя проверка
2026-07-24
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты E2-4 (рабочий чек-лист 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.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
Provide the pollutant inventory, managerial assessment, measured or calculated emission amounts by medium, accident records, microplastics data and GDR-M methodology evidence.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Use consistent mass units, document estimation methods and include relevant pollutants even where a regulatory reporting threshold is not exceeded.
Примечание о контексте
Explain estimation uncertainty, scope limitations and applicable reliefs without converting internal thresholds into ESRS requirements.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для E2-4 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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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Попробуйте
Как подготовить E2-4?
Какие данные нужно собрать?
Каких ошибок избегать?
2 бесплатных ответа
Ссылки на стандарты
Соответствующие требования ESRS и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
ESRS
E2-4
в составе ESRS E2: Pollution
Связанное и другое
Policies →Actions & Resources →Targets →Substances of Concern (SoC / SVHC) → Карточка
Все раскрытия →
Больше в ESRS E2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
Углубиться · E2-4
Научитесь готовить это раскрытие от начала до конца
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.
Как построена эта библиотека
312 опубликованных отчётов проиндексировано
63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
/ru/knowledge-hub/disclosure-cards/esrs-e2-4/
Бесплатно · LRA Community
Получите инструменты для E2-4 — бесплатно
Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.
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Готово — загрузка начинается
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