Disclosure Requirement E2-3 – Targets related to pollution

20. The undertaking shall disclose the pollution-related targets it has set.

21. The objective of this Disclosure Requirement is to enable an understanding of the targets the undertaking has set to support its pollution-related policies and to address its material pollution-related impacts, risks and opportunities.

22. The description of targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets.

23. The disclosure required by paragraph 20 shall indicate whether and how its targets relate to the prevention and control of:

    • (a) air pollutants and respective specific loads;

    • (b) emissions to water and respective specific loads;

    • (c) pollution to soil and respective specific loads; and

    • (d) substances of concern and substances of very high concern.

24. In addition to ESRS 2 MDR-T, the undertaking may specify whether ecological thresholds (e.g., the biosphere integrity, stratospheric ozone-depletion, atmospheric aerosol loading, soil depletion, ocean acidification) and entity-specific allocations were taken into consideration when setting targets. If so, the undertaking may specify:

    • (a) the ecological thresholds identified, and the methodology used to identify such thresholds;

    • (b) whether or not the thresholds are entity-specific and if so, how they were determined; and

    • (c) how responsibility for respecting identified ecological thresholds is allocated in the undertaking.

25. The undertaking shall specify as part of the contextual information, whether the targets that it has set and presented are mandatory (required by legislation) or voluntary.