What is the amount of substances of very high concern that leave the company’s facilities as services, and how is this broken down by the main hazard classes of substances of concern?
CSRD
To disclose the total amount of substances of very high concern generated or used, as well as the amounts leaving your facilities, you should categorize the substances according to their main hazard classes and report the specific quantities in each category. Here's how you can structure the disclosure for each of the required areas:
Total Amount of Substances of Very High Concern Leaving Facilities:
This section reports the amount of SVHCs leaving the facilities as emissions, products, or as part of products or services. It is split into the following categories:
d) As Services:
Amount of SVHCs associated with services provided by your company. This might apply if you offer services that involve the use or transfer of hazardous substances.
Main Hazard Classes of Substances of Very High Concern:
Ensure to categorize each of the substances of very high concern reported above into their main hazard classes, including:
Carcinogenic (cancer-causing).
Mutagenic (affecting genetic material).
Reproductive toxicants (harmful to reproductive systems).
Persistent, bioaccumulative, and toxic (PBT).
Endocrine disruptors (chemicals that affect hormonal balance).
Measurement Methodology:
Direct Measurement: If you measure the quantities of substances directly through testing or sensors (e.g., emissions testing, product analysis).
Estimation: If you estimate the amounts based on production volumes, industry standards, or sector-specific studies, specify the basis for those estimates.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1389
Also in
E2-5 - Substances of concern and substances of very high concern
- What is the total amount of substances of concern that are generated or used during production or that are procured? Please provide a breakdown by the main hazard classes of substances of concern.
- What is the total amount of substances of concern that are generated or used during production or that are procured?
- 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?
- What is the amount of substances of concern that leave the company’s facilities as emissions, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as part of products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as services, and how is this broken down by the main hazard classes of substances of concern?
- What is the total amount of substances of very high concern that are generated or used during production or that are procured, and how is this broken down by the main hazard classes of substances of concern?
- What is the total amount of substances of very high concern that leave the company’s facilities as emissions, as products, or as part of products or services, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as emissions, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as part of products, and how is this broken down by the main hazard classes of substances of concern?