ESRS Standard
ESRS Standard
26 The company shall disclose the Pollutants it emits from its own activities and the Microplastics it produces or uses.
27 Targets of this disclosure requirement are to provide an understanding of the emissions to air, water and Soil from the company's own activities and its production and use of Microplastics.
28 The company shall submit the quantities of the following:
(a) all Pollutants listed in Annex II to Regulation (EC) No 166/2006 of the European Parliament and of the Council (64) (European Pollutant Release and Transfer Register, E-PRTR) released to air, water and Soil, with the exception of greenhouse gas emissions reported in accordance with ESRS E1 Climate Change(65);
(b) Microplastics produced or used by the company.
29. the quantities referred to in paragraph 28 shall be consolidated quantities, including emissions from Installations over which the undertaking has financial control and Installations over which the undertaking has operational control. Consolidation shall only include emissions from installations exceeding the threshold set out in Annex II to Regulation (EC) No 166/2006.
30. the company describes the context of its data and explains
a) the changes over time,
(b) the measurement methods; and
(c) the process(es) for collecting data for Pollution accounting and reporting purposes, including the type of data required and the sources of information.
(31) If a method of quantifying emissions that is inferior to direct measurement of emissions is chosen, the company shall explain the reasons for choosing that method. If the company uses estimates, it shall specify the standard, industry study or sources on which its estimates are based, as well as the possible degree of uncertainty and the range of estimates reflecting the measurement uncertainty.
Application Requirements (AR)
Application Requirements (AR)
AR 20 The information on microplastics to be provided in accordance with paragraph 28(b) shall include microplastics that are generated or used in production processes or that are procured and that leave the company's installations as emissions, as products or as part of products or services. Microplastics can be generated unintentionally when larger plastic parts such as car tires or synthetic textiles are worn out, or they can be deliberately produced and added to products for specific Targets (e.g. exfoliating beads and face and body care products).
AR 21 The quantity of Pollutants shall be expressed in appropriate units of mass such as tons or kilograms.
AR 22 The information required by this disclosure requirement shall be provided at the reporting entity level. However, the company may provide an additional breakdown with site-level information or a breakdown of its emissions by source, sector or geographical area.
AR 23 When providing background information on emissions, the company may consider the following:
(a) the local Air Quality Index (AQI) for the area in which the company's air pollution occurs,
(b) the degree of urbanization (DEGURBA) (66) for the area where air pollution occurs; and
(c) the company's percentage of total emissions of Pollutants to water and Soil in Areas at water risk, including Areas of high-water stress.
AR 24 The information reported under this disclosure requirement may refer to information that the company is already required to report under other applicable legislation (e.g. Industrial Emissions Directive, European Pollutant Release and Transfer Register, etc.).
AR 25 If the company's activities are subject to Directive 2010/75/EU of the European Parliament and of the Council (Industrial Emissions Directive, IED) (67) and the relevantBREF or EU Best Available Techniques reference documents, the company may provide the following additional information, regardless of whether the activity takes place within the European Union or not:
(a) a list of Installations operated by the company that are covered by the EU IED and BAT Conclusions,
(b) a list of any instances of non-compliance or enforcement actions that were necessary to ensure compliance with the permit conditions in case of non-compliance
(c) the actual performance according to the BAT conclusions for industrial installations and a comparison of the company's environmental performance with the 'Best AvailableTechniques-Associated Emission Levels'(BAT-AELs) as described in the BAT conclusions,
(d) the actual performance of the company against the 'environmental performance values associated with best available techniques '(BAT-associated environmental performance values), where they apply to the sector and the installation; and
(e) a list of any compliance regimes or exemptions granted by the competent authorities in accordance with Article 15(4) of Directive 2010/75/EU that are linked to the implementation of the Best Available Technique-Associated Emission Levels (BAT-AEL ).
Methods
AR 26 When providing information on Pollutants, the company shall consider quantification approaches in the following order of priority:
(a) direct measurements of emissions, discharges or other pollution using recognized continuous monitoring systems (e.g. automatic measurement systems (AMS)),
b) regular measurements,
c) calculation based on site-specific data,
d) calculation on the basis of published pollution factors, and
e) estimates.
AR 27 With regard to the disclosure of the methods referred to in paragraph 30, the company shall take into account
(a) whether monitoring is carried out in accordance with EU BREF standards or other relevant benchmarks; and
(b) whether and how the calibration checks of the AMS and the verification of periodic measurements have been carried out by independent laboratories.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
Own example
A company emits 170,000 kg/year of sulphur oxides into the air, 60,000 kg/year of nitrogen into water and 75,000 kg/year into Soil. As the company thereby exceeds the threshold values in Annex II of Regulation (EC) No. 166/2006, it must disclose the emissions.
Tabular representation, paragraph 28 a)
Source: Extract from Annex II of Regulation (EC) No. 166/2006
Tabular presentation, paragraph 28 b)
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