What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, and if applicable, whether the effects are presented as a single amount or a range?
CSRD
When disclosing the anticipated financial effects from material pollution-related risks and opportunities, you need to include the following details as per paragraph 39:
1. Quantification of Anticipated Financial Effects:
Monetary Quantification:
Provide a quantification of the anticipated financial effects in monetary terms. This refers to how pollution-related risks or opportunities are expected to impact the company financially, whether that is through costs or savings.
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E2-6 - Anticipated financial effects from material pollution-related risks and opportunities
- What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not feasible without undue cost or effort; (b) a description of the effects considered, the impacts they are related to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify these anticipated financial effects, including the sources of these assumptions and the level of uncertainty associated with them?
- What percentage of net revenue is made from products and services that are or contain substances of concern?
- What percentage of net revenue is made from products and services that are or contain substances of very high concern?
- What operating expenditures (OpEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What capital expenditures (CapEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What provisions for environmental protection and remediation costs were made related to pollution, such as for rehabilitating contaminated sites or removing environmental contamination?
- What relevant contextual information can the company provide regarding material incidents and deposits where pollution had negative impacts on the environment, and/or is expected to have negative effects on the company’s financial cash flows, financial position, and financial performance? Please describe these impacts for short-, medium-, and long-term time horizons.