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E2-3 – Targets related to pollution

Revised ESRS 2026

ESRS Standard

13. The undertaking shall disclose its pollution-related targets in accordance with the provisions of ESRS 2 GDR-T.


Examples from previous practice

Examples serve only as an indication of how other companies have reported a disclosure requirement so far. Audited ESRS reports are not yet available. No guarantee is given for correctness or completeness.

E2-3 – Targets related to pollution

Reduction of air pollutants

Our company has set itself the target of halving emissions of sulphur dioxide (SO₂), nitrogen oxides (NOₓ) and particulate matter (PM) by 2030 compared with the base year 2019. These emissions arise mainly from the use of fossil fuels, in particular coal and heavy fuel oil, in our production processes.

To reach this target, our sites are asked to decarbonise their processes as far as possible. In 2023, emissions of SO₂ were already reduced by 28%, emissions of NOₓ by 15% and emissions of PM by 12% compared with the base year 2019.

We have described further information on our decarbonisation and emission reduction initiatives in the section on climate change.

Handling of environmental incidents and minimising risks

Accidents that lead to spills, leaks or non-compliance with environmental standards can cause considerable environmental harm. To prevent such risks, we put control mechanisms in place at our operating sites, such as additional containment systems, and we make sure that emergency kits are available at all times.

In addition, our employees are trained regularly in the correct use of these devices. Every year we carry out emergency response exercises to check how effective our response is, and we document the results of these exercises. If an actual incident occurs, it is assessed immediately and categorised according to the severity of the environmental impact. Spills are classed as serious if they could not be fully contained, whereby the impacts can be either reversible or irreversible.

With these measures, we make sure that we identify potential environmental risks early and act accordingly in order to minimise the impact on the environment.


This article has been machine translated. In case of errors, please contact [email protected].

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