What is the total amount of substances of concern that leave the company’s facilities as emissions, as products, or as part of products or services?
CSRD
When disclosing substances of concern and substances of very high concern, ensure you include the following details as required by paragraph 32:
Total Amounts of Substances of Concern Leaving Facilities:
Emissions:
Disclose the amounts of substances of concern that leave your facilities as emissions into air, water, or soil. Provide specific values for each substance and clarify whether direct measurement or estimation was used to gather this data.
Products or Services:
Include the substances of concern that leave the facility as part of products or services. This could include:
Hazardous chemicals used in the production of goods that are sold or transferred.
Substances included in the final product (e.g., packaging, coatings, or consumer goods).
By-products and Waste:
If applicable, include substances of concern that are part of by-products or waste leaving the facility, including those intended for recycling or disposal.
Categorization into Hazard Classes:
Main Hazard Classes:
Split the disclosed substances into the relevant hazard classes based on their potential environmental or human health impacts. These classes could include:
Carcinogenic substances.
Toxic substances.
Persistent substances (e.g., substances that do not break down easily in the environment).
Bioaccumulative substances (e.g., substances that accumulate in organisms over time).
This classification helps to understand the specific risks associated with the substances your company is generating, using, or releasing, and it informs stakeholders of potential environmental and health impacts.
Measurement and Reporting Methods:
Explain the measurement methods or data sources used to determine the quantities of substances of concern. This may include:
Direct measurements (e.g., chemical analysis, sampling).
Estimates based on industry standards or regulatory guidelines.
Modeling or calculations to approximate quantities based on production volumes or historical data.
Provide context on how uncertainty is managed in the data and whether third-party verification is used
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