4o mini
CSRD
When describing targets related to pollution, ensure that the disclosure includes the information requirements as outlined in ESRS 2 MDR-T on Tracking effectiveness of policies and actions through targets. This description should contain the following details:
1. Target Definition:
Define Specific Targets: Clearly define the specific pollution-related targets your company has set. These targets could cover areas such as:
Air quality (e.g., reducing particulate matter emissions).
Water pollution (e.g., reducing effluent discharge or chemical contaminants).
Waste management (e.g., reducing the volume of waste sent to landfills or increasing recycling rates).
Toxic substance use (e.g., phase-out of certain chemicals).
Ensure that these targets are measurable, time-bound, and achievable to track progress.
2. Measurability:
Metrics and KPIs: Specify the metrics or key performance indicators (KPIs) used to measure the success of the targets. For example:
Reduction in carbon emissions or waste generation.
Percentage decrease in pollution levels (e.g., emissions, water pollutants).
Increase in waste recycling or resource recovery.
Provide the baseline values from which progress will be measured.
3. Timeframe:
Timeline: Clearly indicate the timeframes in which each target is expected to be achieved. These could be:
Short-term (e.g., 1-2 years),
Medium-term (e.g., 3-5 years),
Long-term (e.g., 5+ years).
This timeframe helps stakeholders understand when to expect measurable results.
4. Responsibility and Accountability:
Identify the departments or teams responsible for achieving each pollution-related target. This may include teams dedicated to:
Environmental compliance.
Sustainability.
Operations (where operational changes are required).
Specify any accountability mechanisms in place, such as regular reviews or performance evaluations.
5. Progress Monitoring and Reporting:
Describe how your company monitors and reports progress towards these pollution-related targets. This might include:
Regular assessments (quarterly, annually).
External audits or third-party verification of data.
Public reporting in sustainability reports or through corporate responsibility updates.
Include any tools or systems used to track progress (e.g., software for monitoring emissions, water quality).
6. Adjustments and Updates:
Explain the process for adjusting or updating targets, especially if they are found to be unrealistic, too ambitious, or if external conditions change (e.g., new regulations or unforeseen pollution events).
This ensures that your targets remain relevant and achievable over time.
7. Alignment with External Standards or Regulations:
If applicable, mention how the targets align with external standards or regulatory frameworks, such as:
EU Taxonomy for Sustainable Activities.
ISO 14001 for environmental management.
National and international pollution control standards.
Also in
E2-3 - Targets related to pollution
- How do the company’s targets relate to the prevention and control of the following types of pollution: (a) air pollutants and their respective specific loads, (b) emissions to water and their respective specific loads, (c) pollution to soil and its respective specific loads, (d) substances of concern and substances of very high concern?
- When setting pollution-related targets, did the company consider ecological thresholds (e.g., biosphere integrity, stratospheric ozone depletion, atmospheric aerosol loading, soil depletion, ocean acidification) and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and, if so, how they were determined, (c) how responsibility for respecting the identified ecological thresholds is allocated within the company?
- Are the targets set by the company related to pollution mandatory (required by legislation) or voluntary? Please specify.