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Sustainability Command Center 14 items

ESRS E2 Pollution Disclosure Checklist

Prepare ESRS E2 Pollution disclosures on pollution of air, water and soil, substances of concern, and microplastics for CSRD sustainability reporting.

ESRS E2CSRDEU Industrial Emissions Directive

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Materiality & Policies

  • Has a double materiality assessment identified pollution-related impacts, risks and opportunities across own operations and the value chain? *
  • Are policies in place to prevent, control and eliminate pollution of air, water and soil (E2-1)? *
  • Do policies address substances of concern and substances of very high concern (SVHCs)? *
  • Are policies aligned with the EU zero-pollution action plan and relevant BAT conclusions?

Actions & Targets

  • Are actions and resources documented to prevent and reduce pollution (E2-2)? *
  • Have measurable, outcome-oriented pollution reduction targets been set (E2-3)? *
  • Do targets reference ecological thresholds and entity-specific allocations where available?

Metrics: Pollutants to Air, Water & Soil

  • Are emissions of pollutants to air, water and soil quantified by pollutant (E2-4)? *
  • Are E-PRTR / national pollutant release inventory reportable substances captured? *
  • Is the measurement methodology (measured, calculated, or estimated) disclosed for each pollutant? *
  • Are microplastics generated or used quantified (E2-5)?

Substances of Concern & Financial Effects

  • Are volumes of substances of concern and SVHCs generated or used disclosed by hazard class (E2-5)? *
  • Are anticipated financial effects from pollution-related risks and opportunities disclosed (E2-6)?
  • Have provisions and liabilities for environmental remediation been identified?

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