ESRS E2 环境

污染

📅 November 2025 📄 Draft 🏛️ EFRAG 📋 5 个披露要求

📌 CSRD 背景:ESRS 是欧盟《企业可持续发展报告指令》(CSRD) 的技术实施标准。 了解 CSRD →

披露要求 (5)

与其他标准的交互关系

ESRS E1 Climate Change addresses emissions to air from the following seven greenhouse gases (GHGs): carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbon
ESRS E3 Water addresses the use of water resources, including through the volume of water discharge.
ESRS E4 Biodiversity and Ecosystems addresses pollution as a direct driver of biodiversity and ecosystem change, addressing the impacts of pollution on biodiversity and ecosystems, while pollutant emi
ESRS E5 Resource Use and Circular Economy addresses resource use and the transition to a circular economy but does not address emissions of pollutants generated by waste or by resource extraction, tra
ESRS S3 Affected Communities addresses the undertaking’s pollution-related impacts, as they may affect people and communities.
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