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?

CSRD

When describing pollution-related targets in your disclosure, it is essential to clarify whether and how your company’s targets are related to the prevention and control of the following specific pollution types: 1. Air Pollutants and Specific Loads: Target for Air Pollution: Describe whether your targets include the prevention and control of air pollutants in your operations, including emissions such as particulate matter (PM), nitrogen oxides (NOx), sulfur oxides (SOx), volatile organic compounds (VOCs), and other air contaminants. Specify the specific loads for each pollutant. For example, you might aim to reduce NOx emissions by a specific percentage or reduce particulate matter emissions by a defined amount (e.g., in kilograms or grams per unit of production). 2. Emissions to Water and Specific Loads: Target for Water Pollution: Explain whether your targets focus on the prevention and control of emissions to water, such as chemical pollutants, heavy metals, oil, or nutrients (e.g., nitrogen or phosphorus) that can affect water quality. Provide information on the specific loads for each pollutant in water (e.g., milligrams per liter or kilograms per ton of product). For example, you could aim to reduce ammonia emissions by a certain percentage or lower chemical oxygen demand (COD) levels. 3. Pollution to Soil and Specific Loads: Target for Soil Pollution: Describe whether your targets are aimed at reducing pollution to soil, such as contamination from hazardous chemicals, heavy metals, or waste materials (e.g., from manufacturing processes, spills, or leakage). Provide the specific loads of pollutants that you aim to control in the soil (e.g., parts per million (ppm) of a contaminant in soil). This might include efforts to reduce the presence of hazardous substances or to prevent waste accumulation in landfills or soil contamination. 4. Substances of Concern and Substances of Very High Concern: Target for Harmful Substances: Specify how your targets address the substitution and phase-out of substances of concern and substances of very high concern (SVHCs), particularly those used in production or consumer products. Substances of concern could include harmful chemicals or materials that pose significant environmental or health risks (e.g., endocrine disruptors, persistent organic pollutants, carcinogens). Describe how your company is working to: Phase out or replace these substances in your operations, products, or supply chain. Minimize exposure to these substances, particularly for non-essential uses and in consumer products. 5. Monitoring and Reporting: Explain how you will monitor and report progress towards these targets, including: The frequency of reporting (e.g., annually). The methodology used to measure the specific pollutant loads. Whether third-party verification or audits are conducted to ensure the accuracy of the data. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5873