ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Concept", which is used within the German version of the ESRS Standard.
12. the company shall describe the policies it uses to manage its Material Impacts, Risks and Opportunities related to Pollution Prevention and Control.
(13) The objective of this disclosure requirement is to provide an understanding of the extent to which the company has policies in place to address the identification, assessment, management and/or improvement of Material Impacts, Risks and Opportunities related to Pollution.
14. the disclosures required by paragraph 12 shall include information on the policies the company has in place to manage its Material Impacts, Risks and Opportunities related to Pollution in accordance with ESRS 2 MDR-P Approaches to Addressing Material Sustainability Aspects.
15 The company shall disclose, in relation to its own operations and its upstream and downstream Value chain, whether and how its policies address the following areas, if material:
(a) Mitigation of negative impacts related to air, water and Pollution of soil, including prevention and abatement,
(b) substitution and minimization of the use of Substances of Very High Concern (SVHCs) and phase-out of Substances of Very High Concern(SVHCs), in particular for non-essential uses in society and in consumer products; and
c) Preventing Incidents and Emergencies and, if they do occur, reducing and limiting their Impacts on humans and the environment.
Application Requirements (AR)
Application Requirements (AR)
AR 10 The policies described in this disclosure requirement can be integrated into broader environmental or sustainability policies that cover multiple subtopics.
AR 11 The description of the Policies shall include information on the Pollutants and other Substances covered.
AR 12. when providing the information referred to in paragraph 12, the company may include background information on the links between the policies it implements and the way in which they can contribute to the EU Action Plan 'Zero Pollution of Air, Water and Soil', e.g. information on how
a) it is or could be affected by the Targets and Actions of the EU Action Plan and the revision of existing Directives (e.g. the Industrial Emissions Directive),
b) it intends to reduce its environmental footprint in order to contribute to these Targets.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E2-1 - Pollution strategy
To protect the environment
Our company attaches great importance to the safe handling of Substances that could endanger Soil or Groundwater in the event of leakage. Wherever technologically possible, we use substances that have as few potential impacts on the environment and health as possible.
We regularly assess our environmental impact as part of an environmental management system that is certified to ISO 14001. Chemicals are primarily tested to prevent serious accidents. We use an occupational health and safety management system that meets the requirements of ISO 45001.
A central component of our commitment is the reduction of the environmental impact indicator for production. This indicator includes specific consumption of water and energy, the emission of volatile organic compounds (VOCs), CO₂ emissions (per product) and the amount of production waste that goes to landfill. Our goal is to reduce this figure by 51.25% by 2025 compared to 2010.
In the EU, all of our company's sites comply with the applicable best available technology (BAT) regulations and are continuously audited by the relevant authorities.
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