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Environment

This category deals with all disclosure requirements in connection with the company's impact on the environment.

E1 - Climate Change

If material, companies must disclose information about a company's impact on climate change, its efforts to mitigate climate change, adaptation strategies, measures to address risks/opportunities and financial implications.

 

If immaterial, they must disclose a detailed explanation of the conclusions on materiality, including an analysis of the conditions that could lead the company to conclude that climate change is material in the future. Compared to the other sub-categories, E1 has the most stringent disclosure requirements if they are immaterial.

1. Climate Change Mitigation and Adaptation

  • E1-1 Transition plan to mitigate climate change

Compatibility of the business model with limiting global warming to 1.5°C.

 

  • E1-2 Measures to mitigate and adapt to climate change

Adopted strategies to manage the significant impacts, risks and opportunities associated with climate change mitigation and adaptation.

 

  • E1-3 Actions and resources related to climate change policy

Key actions taken and planned to achieve the policy objectives and targets, and resources allocated to their implementation.

 

  • E1-4 Targets related to climate change mitigation and adaptation

Disclosure of climate-related targets

 

 

 

2. Energy-related Topics

  • E1-5 Energy consumption and energy mix

 

  • E1-6 Gross scopes 1, 2, 3 and total GHG emissions

Disclosure in metric tons CO2eq

 

  • E1-7 GHG removals and GHG mitigation projects financed through carbon credits

e.g. GHG removals and storage in metric tons CO2eq, GHG emission reductions

 

  • E1-8 Internal carbon pricing

 

 

3. Physical Transition Risks

  • E1-9 Expected financial impact of significant physical and transition risks and potential climate-related opportunities

E2 - Pollution

If material, companies must disclose information on their impact on pollution and the measures taken to prevent/reduce pollutants in air, water and soil, as well as plans and capacities to adapt strategies, business models and business activities.

 

If they are immaterial, they must disclose a statement of conclusions regarding their materiality, including an analysis of conditions that could lead the company to conclude that pollution is material in the future.

1. Pollution Prevention, Reduction and Control 

  • E2-1 Policies related to pollution

Prevention, mitigation and control of adverse impacts associated with pollution of air, water, soil and substances of concern

 

  • E2-2 Measures and resources related to pollution

 

  • E2-3 Objectives related to pollution

The company shall disclose how its objectives relate to the integrity of the biosphere, depletion of the stratospheric ozone layer, atmospheric aerosol depletion, soil depletion and ocean acidification.

 

  • E2-4 Pollution of air, water and soil

Pollutants emitted by own operations & microplastics produced/used by the company (t or kg)

 

  • E2-5 Substances of concern and substances of very high concern

Substances of (very) high concern: meet the criteria of Articles 57 and 59(1) of the REACH Regulation and are classified in different hazard categories (e.g. carcinogenicity or reproductive toxicity). The quantity of the hazardous substances must be indicated in tons/kilogram or other appropriate mass units.

 

 

2. Financial Effects

  • E2-6 Expected financial impacts of pollution - related risks and opportunities

Costs of cleaning up the pollution and costs of compensation (including fines)

E3 - Water and Marine Resources

If material, companies must disclose information on the impacts of their operations on water and marine resources, measures to prevent, mitigate or protect resources, expected financial impacts and whether, how and to what extent they contribute to the objectives of the European Green Deal.

 

If they are immaterial, the company must disclose whether and how it has assessed its assets/activities for actual and potential impacts, opportunities and risks related to water and marine resources.

1. Strategy, Measures and Objectives

  • E3-1 Strategies related to water and marine resources

Disclosure of strategies for the use and procurement of water and marine resources in own operations, water treatment, prevention and control of water pollution, product/service design and reduction of water consumption.

 

  • E3-2 Actions and resources related to water and marine resources

Disclosure of activities and the resources allocated to them - Resources may be allocated to:  
(a) avoiding the use of water and marine resources
b) reducing the use of resources, e.g. through efficiency measures 
c) recovering and reusing water 
d) Restoration and regeneration of aquatic ecosystems and water bodies

 

  • E3-3 Goals related to water and marine resources

Disclosure of objectives related to, among other things, water risk, the type/quantity of goods related to marine resources and the reduction of water consumption.

 

2. Water Consumption

  • E3-4 Water consumption

Disclosure of the following information (in m3): Total water consumption including water endangered areas + 
total water recycled and reused + total water storage and change in storage

 

3. Financial Effects

  • E3-5 Expected financial implications of significant risks and opportunities related to water and marine resources

E4 - Biodiversity and Ecosystems

If material, companies must disclose their positive/negative impacts, measures to avoid/mitigate these impacts, protection and restoration of biodiversity and ecosystem recovery, plans and capacities to comply with planetary boundaries related to biosphere integrity and land system change, and expected financial impacts.

If immaterial, the company must disclose whether and how it has reviewed its assets/activities to identify its actual and potential risks, opportunities and dependencies in relation to biodiversity and ecosystems.

1. Strategy, Measures and Targets

  • E4-1 Transition plan and consideration of biodiversity and ecosystems in the strategy and business model

Resilience analysis of the strategy and business model, including key assumptions, time horizons used, stakeholder engagement and outcomes

 

  • E4-2 Strategies related to biodiversity and ecosystems

Disclosure of strategies adopted to address impacts, risks, dependencies and opportunities, and how they support traceability of products and components, address production/sourcing/consumption of ecosystems and social impacts, and how they protect land and oceans

 

  • E4-3 Actions and resources related to biodiversity and ecosystems

Mitigation hierarchy applied (avoidance, minimization, restoration & compensation/offsets)

 

  • E4-4 Targets related to biodiversity and ecosystems

Alignment with the Kunming-Montreal Global Biodiversity Framework, use of offsets, geographic scope and hierarchy level for mitigation of each target

 

2. Impacts

  • E4-5 Impact parameters related to biodiversity and ecosystem change

Population size, range within specific ecosystems, extinction risk of different species, impacts on the extent and condition of ecosystems

 

 

3. Financial Effects

 

  • E4-6 Expected financial implications of significant risks and opportunities related to biodiversity and ecosystems

Significant risks/opportunities and impact on the financial position, performance and cash flows in the short, medium and long term

E5 - Resource Use and Circular Economy

If material, companies must disclose their positive/negative impacts on resource use, including resource efficiency, prevention of resource depletion, sustainable sourcing and use of renewable resources. They must disclose their actions that affect the durability of their products and their waste management, as well as the expected financial impact. 

 

If they are immaterial, the company must disclose whether and how it has reviewed its assets/activities to determine their actual/potential impacts, risks and opportunities in relation to resource use and circular economy.

1. Strategy, Measures and Targets

  • E5-1 Policies on resource use and circular economy

Policies for the transition from new resources to secondary resources, sustainable procurement and use of renewable resources

 

  • E5-2 Policies and resources related to resource use and the circular economy

Disclosure of how the measures promote greater resource efficiency in the use of technical and biological materials, a higher rate of use of recycled materials, the application of circular design leading to a longer product life and measures to prevent waste

 

  • E5-3 Targets relating to resource use and the circular economy

       Economy
Increase circular design and the use of circular materials Waste management and consideration of environmental thresholds

 

2. Resource Flow

  • E5-4 Resource flows

Products (incl. packaging), materials (critical raw materials/rare earths), water and land, plant and equipment used in own operations 

  • E5-5 Resource outflows

Contributing to the circular economy by designing products/materials according to circular economy principles, increasing/maximizing the extent to which products are reused after first use, waste reduction and waste management strategy

 

3. Financial Effects

  • E5-6 Expected financial impact of risks and opportunities related to the use of resources and the circular economy

Significant risks/opportunities & impact on the financial position, impacts & dependencies in the short, medium & long term

ESRS Categories

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Fundamentals

This section describes the relationship between CSRD and ESRS as well as the materiality analysis and the necessary steps in the event of the materiality of an asset. 

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Social

This category deals with all disclosure obligations related to the working conditions of a company's employees.

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Governance

This category deals with all disclosure obligations in connection with the management and control of the company.

Taking sustainable paths

Climcycle can be used in the front and back office. We support you during implementation and use with experienced consultants and experts.

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