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.

AR 1. The pollutants and primary microplastics shall be presented in relevant

mass units, e.g. tonnes or kilogrammes.

AR 2. 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. 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).

Undertakings are required to report consolidated amounts that include both the emissions from facilities under the undertaking's financial control and those from facilities under its operational control. The consolidation covers only emissions from facilities that exceed the threshold set out in Annex II of the E-PRTR Regulation (Regulation (EC) No 166/2006).

Article written by our experts