ESRS Standard
ESRS Standard
1. the objective of this standard is to establish disclosure requirements that enable Users of the Sustainability statement to understand the following:
(a) the company's material positive and negative actual or potential impacts related to air, water and Pollution of soil,
b) Any actions taken to prevent, mitigate or ameliorate actual or potential negative impacts and to manage Risks and Opportunities, and the results of these actions,
c) the company's plans and capabilities to adapt its strategy and business model in line with the transition to a sustainable economy and the need to prevent, reduce and eliminate Pollution. This is intended to create a zero-pollution environment, including in support of the EU Action Plan "Zero Pollution of Air, Water and Soil",
d) the nature, type and extent of the company's Material Risks and Opportunities in relation to the company's Impacts and Dependencies associated with Pollution and the prevention, control, elimination or reduction of Pollution, including where this occurs as a result of the application of regulations, and how the company manages them; and
e) the financial effects of material risks and opportunities for the entity in the short, medium and long term arising from the entity's impacts and dependencies related to Pollution.
2 This standard defines disclosure requirements in connection with the following sustainability aspects: Pollution of Air, Water, Soil, Substances of concern, including Substances of Very High Concern.
(3) 'Airpollution' refers to the company's emissions to air (both indoor and outdoor) and the prevention, control and reduction of such emissions.
4) "Waterpollution" refers to the company's emissions to water and the prevention, control and reduction of such emissions.
5. 'Pollution of soil' refers to the company's emissions to Soil and the prevention, control and reduction of such emissions.
6. with regard to "Substances of concern", this standard covers the production, use and/or distribution and marketing of substances of concern by the company, including Substances of Very High Concern (SVHCs ). Disclosure requirements for Substances of concern are intended to provide Users with an understanding of the actual or potential Impacts associated with these Substances, including any restrictions on their use and/or distribution and marketing.
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