ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
20 The company shall disclose its stated Pollution Targets.
21 The purpose of this disclosure requirement is to provide an understanding of the company's stated objectives to support its Pollution Policies and how it manages its Material Impacts, Risks and Opportunities related to Pollution.
22. the description of Targets shall include the information required under ESRS 2 MDR-T Tracking the effectiveness of Policies and Actions through Targets.
23. the information required under paragraph 20 shall include whether and to what extent the company's Targets relate to the prevention and control of the following:
(a) air pollutants and the respective specific load values,
b) Emissions to water and the respective specific load values,
c) Soil pollution and the respective specific load values, and
d) Substances of Very High Concern ( SVHCs) and Substances of Very High Concern (SVHCs).
24 In addition to the ESRS 2 MDR-T, the company may indicate whether Ecological thresholds (e.g. Biosphere integrity or ecological integrity, stratospheric ozone depletion, atmospheric aerosol concentration, soil depletion, ocean acidification) and company-specific apportionments have been considered in setting Targets. If this is the case, the company can explain the following:
(a) the Ecological thresholds identified and the methodology used to determine these thresholds,
b) whether the thresholds are company-specific and, if so, how they were determined; and
c) how responsibility for compliance with the Ecological thresholds is allocated within the company.
25 The company shall indicate as part of the background information whether the Targets it has set and disclosed are mandatory (in accordance with legislation) or voluntary.
Application Requirements (AR)
Application Requirements (AR)
AR 16 If the company refers to Ecological thresholds when setting targets, it may rely on the preliminary guidance (Initial Guidance for Business, September 2020) of the Science-Based Targets Initiative for Nature (SBTN) or other guidance with a scientifically recognized methodology that enables the setting of science-based targets by identifying Ecological thresholds and, where appropriate, company-specific apportionments. Ecological thresholds can be local, national and/or global.
AR 17 The company may indicate whether the target addresses shortcomings related to the criteria for significant contribution to Pollution Prevention and Control as set out in delegated acts adopted in accordance with Article 14(2) of Regulation (EU) 2020/852. Where the criteria for prevention of significant harm in relation to pollution prevention and control set out in the delegated acts adopted pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2) and Article 15(2) of Regulation (EU) 2020/852 are not met, the company may indicate whether the Targets include the remediation of deficiencies related to those criteria.
AR 18. where relevant to support the Policies it has adopted, the company may provide information on Targets at site level.
AR 19 Targets may cover the company's own activities and/or the Value chain.
Examples from previous practice
Examples from previous 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.
E2-3 - Targets related to Pollution
Reduction of air pollutants
Our company aims to halve emissions of sulphur dioxide (SO₂), nitrogen oxides (NOₓ) and particulate matter (PM) by 2030 compared to the baseline year 2019. These emissions are mainly caused by the use of fossil fuels, particularly coal and heavy oil, in our production processes.
To achieve this target, our sites are required to decarbonize their processes as far as possible. In 2023, emissions of SO₂ were already reduced by 28%, NOₓ by 15% and PM by 12% compared to the baseline year 2019.
Further information on our decarbonization and emissions reduction initiatives can be found in the section on climate change.
Dealing with environmental incidents and minimizing Risks
Accidents that lead to spills, leaks or non-compliance with environmental standards can have a significant impact on the environment. To prevent such Risks, we implement control mechanisms such as additional containment systems at our operating sites and ensure that emergency kits are available at all times.
In addition, our employees are regularly trained in the correct use of these devices. We conduct annual emergency response drills to test the effectiveness of our response capability and document the results of these drills. Should an actual Incident occur, an immediate assessment and categorization is made depending on the severity of the environmental impact. Spills are categorized as serious if they could not be fully contained, and the Impacts can be either reversible or irreversible.
These actions ensure that we identify potential environmental risks at an early stage and act accordingly to minimize impacts on the environment.
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