Sustainability measurement & disclosure

ESRS E2

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Definition

ESRS E2 is the topical European Sustainability Reporting Standard on pollution, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers pollution of air, water and soil, substances of concern and substances of very high concern, and microplastics — spanning the undertaking's own operations and its value chain.

References

GetSunhatESRS standards guide — topical standard list, phase-in provisions

standard scope, phase-ins

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

Overview

What it means

Disclosures follow the ESRS architecture (policies, actions, targets, metrics), including pollution quantities emitted and information on substances of concern; the quantitative disclosure on substances of concern (E2-5) benefits from extended phase-in provisions. E2 applies where pollution is assessed as material under double materiality.

How it is used

Used by CSRD reporters with material pollution impacts, particularly in manufacturing, chemicals, agriculture and waste sectors.

Why it matters

It brings pollutant emissions and hazardous substances into mainstream corporate disclosure, complementing existing E-PRTR industrial reporting.