14. The objective of this DR is to enable users to understand the undertaking's emissions of pollutants to air, water and soil, and its manufacturing, use, and release into the environment of microplastics.

15. The undertaking shall disclose the amounts of material emissions of pollutants to air, water and soil from its own operations, including due to environmental accidents, in the reporting period.

16. The undertaking shall disclose the amounts of primary microplastics manufactured or used in its products, and separately, those directly released into the environment.

Footnote to paragraph 15
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #8 in Table 1 and indicators #1, #2 and #3 in Table 2 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Emissions to water', 'Emissions of inorganic pollutants', 'Emissions of air pollutants' and 'Emissions of ozone-depleting substances').

AR 1 for paras. 15 and 16 (Pollution of air, water and soil)
The pollutants and primary microplastics shall be presented in relevant mass units, e.g. tonnes or kilogrammes.

AR 2 for para. 15 (Pollution of air, water and soil)
Material emissions of pollutants shall be identified through a managerial assessment that considers the undertaking’s activities and sector of operation. The pollutants listed in Annex II of Regulation (EC) No 166/2006 (EPRTR), Regulation (EU) 2024/1244 (IEPR) and subsequent amendments that apply to the undertaking, together with other pollutants that the undertaking measures or monitors, are a valuable input for this assessment. When determining whether the emission of a specific pollutant is material, the undertaking can consider the thresholds for releases in Annex II of Regulation (EU) 2024/1244.

AR 3 for para. 15 (Pollution of air, water and soil)
Transfers of water pollutants to external treatment plants qualify as pollution within the undertaking’s downstream value chain. When they are material, the undertaking is expected to report on transfers as entity-specific disclosures (see ESRS 1 General Requirements, paragraphs 11 and 12).

Pollutant: A substance, vibration, heat, noise, light or other contaminant present in air, water or soil which may be harmful to human health and/or the environment, which may result in damage to material property, or which may impair or interfere with amenities and other legitimate uses of the environment (see Regulation (EU) 2020/852).