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ESRS E2: Pollution·Disclosure Requirement E2-5

Substances of concern and substances of very high concern

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.

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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 E2-5 · 2026-5010-final

Вступает в силу

—

Официальный источник: Открыть ↗

Последняя проверка

2026-07-24

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Чтобы подготовить это раскрытие

13LRA preparation fields 13утверждений для проверки 13областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты E2-5 (рабочий чек-лист 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.

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

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

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для E2-5 — 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.

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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
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.

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Попробуйте Как подготовить E2-5? Какие данные нужно собрать? Каких ошибок избегать?

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Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

ESRS

E2-5

в составе ESRS E2: Pollution

Открыть официальный источник →

Связанное и другое

Policies →Actions & Resources →Targets →Pollution (Air, Water, Soil, Microplastics) → Карточка Все раскрытия →

Больше в ESRS E2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · E2-5

Научитесь готовить это раскрытие от начала до конца

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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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Получите инструменты для E2-5 — 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.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

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