(a) ESRS E1 Climate Change addresses emissions to air from the following seven greenhouse gases (GHGs): carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). These GHG emissions are not addressed in ESRS E2 Pollution.

(b) ESRS E3 Water addresses the use of water resources, including through the volume of water discharge. However, pollutants, including microplastics, emitted to water are addressed in ESRS E2 Pollution.

(c) ESRS E4 Biodiversity and Ecosystems addresses pollution as a direct driver of biodiversity and ecosystem change, addressing the impacts of pollution on biodiversity and ecosystems, while emissions of pollutants are addressed in ESRS E2 Pollution.

(d) ESRS E5 Resource Use and Circular Economy addresses resource use and the transition to a circular economy but does not address emissions of pollutants generated by waste or by resource extraction, transformation and use, which are covered by ESRS E2 Pollution.

(e) ESRS S3 Affected Communities addresses the undertaking's pollution-related impacts, as they may affect people and communities.