空气、水和土壤污染

*(AR 21 amended)

• The pollutants and primary microplastics shall be presented in relevant mass units, e.g. tonnes or kilogrammes.

*(AR 24 amended)

• The pollutants listed in Annex II of Regulation (EC) No 166/2006 (E-PRTR), Regulation (EU) 2024/1244 (IEPR) and subsequent amendments that apply to the undertaking, together with other pollutants that the undertaking measures or monitors, are a valuable input for assessing the material pollutant emissions. When determining whether the emission of a specific pollutant is material, the undertaking can consider the thresholds for releases in Annex II of Regulation (EU) 2024/1244.

*(new)

• Transfers of water pollutants to external treatment plants qualify as pollution within the undertaking’s downstream value chain. When they are material, the undertaking is expected to report on transfers as entity-specific disclosures (see ESRS 1 General Requirements, paragraphs 11 and 12).

*(AR 20 amended)

• Secondary microplastics can, for example, result from the breakdown of larger plastic items from the undertaking’s products in its downstream value chain (e.g. wear and tear of car tyres or synthetic textiles), or be unintentionally released through the product life cycle. The information about secondary microplastics to be reported under paragraph 15

(b) can be qualitative.