ESRS Standard
ESRS Standard
7 Pollution is closely related to other environmental topics such as Climate Change, Water and Marine resources, Biodiversity and Circular economy. Relevant disclosure requirements on aspects that may be material to Pollution are also included in the following environment-related standards:
(a) ESRS E1 Climate Change, which addresses the following seven greenhouse gases associated with air pollution: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs, HFCs), Perfluorocarbons (PFCs), Sulphur hexafluoride (SF6), Nitrogen trifluoride (NF3);
b) ESRS E3 Water and Marine resources, which addresses Water consumption, especially in Areas at water risk, and Water treatment and storage. This also includes the responsible management of Marine resources, including the type and quantity of Marine resources related Raw materials such as gravel, deep sea minerals or seafood used by the company. This standard covers the negative impacts of these activities in terms of pollution of water and Marine resources, including Microplastics;
c) ESRS E4 Biodiversity and ecosystems, which deals with ecosystems and species. Pollution is addressed in this standard as a direct impact driver of Biodiversity loss;
d) ESRS E5 Resource use and Circular economy, which deals in particular with the transition towards the elimination of non-renewable resource extraction and the use of practices to prevent the generation of Waste, including Pollution caused by Waste.
8. the company's Pollution-related Impacts can affect people and communities. Material adverse impacts on communities affected by the environmental impacts attributable to the entity are addressed in ESRS S3 Affected Communities.
9 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 General Disclosures.
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