Pollution — Air, Water, Soil and Substances of Concern
ESRS E2 requires companies to disclose their impacts on air, water, and soil quality — including emissions of pollutants, use of substances of very high concern, and anticipated financial effects from pollution-related risks. It applies to all companies where pollution is a material sustainability topic.
Deadlines, penalties and enforcement per jurisdiction
Sector-specific requirements, ESRS modules and compliance roadmaps
Technical guides and compliance references
In-depth compliance resources