What are the consolidated amounts of pollutants emitted to air, water, and soil, including emissions from facilities over which the company has financial or operational control, and only from facilities where the applicable threshold value specified in Annex II of Regulation (EC) No 166/2006 is exceeded?

CSRD

When disclosing the amounts of pollutants related to air, water, and soil, as referred to in paragraph 28, ensure that the following steps are followed for consolidation: 1. Consolidation of Emissions: Emissions from Facilities with Financial and Operational Control: The amounts disclosed should be consolidated, meaning you must include the emissions from all facilities over which your company has: Financial control (facilities where your company owns or has controlling financial interest). Operational control (facilities where your company directly manages or operates the processes). Thresholds for Inclusion: Include only those facilities where the emissions exceed the threshold values specified in Annex II of Regulation (EC) No 166/2006 (the E-PRTR Regulation). If the emissions from a particular facility are below the specified threshold, do not include those emissions in your consolidated reporting. 2. Calculation and Reporting: Pollutant Types: Ensure that the pollutants disclosed are consistent with those listed in Annex II of Regulation (EC) No 166/2006, which includes a wide range of substances such as air pollutants (e.g., nitrogen oxides, sulfur oxides, particulate matter), water pollutants (e.g., chemical oxygen demand, heavy metals), and soil contaminants (e.g., hazardous waste). Threshold Values: Use the threshold values specified in the regulation to determine which facilities should be included in the consolidation. Only facilities exceeding these thresholds should be considered in the final report. 3. Contextual Information: Ensure that you provide contextual information on how the data is compiled, including: The methodology used to determine which facilities are included in the consolidation. The criteria applied for determining whether emissions from a facility exceed the threshold. Measurement or estimation methods used to quantify emiss