E2 Assessment

When must information on ESRS E2 Pollution be included in the sustainability statement? *

Only when the undertaking operates in manufacturing

Only when pollution incidents occurred during the year

When pollution relates to material impacts, risks, and opportunities

In every case, regardless of materiality

Which emissions must be disclosed under ESRS E2-4 paragraph 14? *

Only planned emissions from new facilities

Only emissions covered by carbon markets

Amounts of material emissions of pollutants to air, water and soil from own operations, including due to environmental accidents

Only emissions to freshwater

In what units should pollutants and primary microplastics generally be presented under the Application Requirements? *

Euros

Percentages only

Relevant mass units such as tonnes or kilogrammes

Number of incidents only

Which undertakings must disclose the total weight of substances of concern (SoC) and, separately, substances of very high concern (SVHC) procured, manufactured, placed on the market, and directly released into the environment? *

Only financial institutions

Manufacturers, formulators, or importers of substances on their own or in mixtures

Only undertakings outside the chemical sector

Only manufacturers of articles containing SVHC above 0.1%

What must manufacturers, importers, or users of articles containing SVHC disclose under E2-5 paragraph 19? *

The market value of those articles

The names of the substances present above 0.1% weight by weight in procured or marketed components or articles

Only the annual number of product recalls

Only the countries where the substances were purchased