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
Also in
E2-4 - Pollution of air, water and soil
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to air, water, and soil, excluding greenhouse gas emissions, which are disclosed in accordance with ESRS E1 Climate Change? Please specify the emissions at site level, by type of source, by sector, and by geographical area
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to air excluding greenhouse gas emissions, which are disclosed in accordance with ESRS E1 Climate Change?
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to water?
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to soil?
- What is the amount of microplastics generated and used by the company?
- What is the amount of microplastics generated by the company?
- What is the amount of microplastics used by the company?
- How does the company contextualize its pollution-related disclosures? Please describe: (a) the changes in pollution over time, (b) the measurement methodologies used, and (c) the processes for collecting data for pollution-related accounting and reporting, including the type of data needed and the sources of this information?
- If the company uses a methodology inferior to direct measurement to quantify emissions, what are the reasons for choosing this methodology? If estimates are used, please specify the standard, sectoral study, or sources that form the basis of these estimates, along with the degree of uncertainty and the range of estimates reflecting the measurement uncertainty.