ESRS standard · Environment

ESRS E2

Pollution

ESRS E2 covers pollution of air, water and soil, plus substances of concern and substances of very high concern. It applies where pollution is material under your double materiality assessment - typically manufacturing, chemicals, energy and other industrial activities.

ESRS E2 in brief

Air, water and soil pollution and substances of concern.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS E2 requires

  • Policies, actions and targets to prevent and control pollution.
  • Pollutants emitted to air, water and soil.
  • Substances of concern and substances of very high concern produced, used or generated.
  • Microplastics where relevant.
  • Anticipated financial effects from pollution-related impacts, risks and opportunities.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS E2 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS E2: common questions

Who needs to report ESRS E2?
Companies for which pollution is material under double materiality - most often industrial, chemical, energy and manufacturing businesses. If pollution is not material, you do not report E2 but should be able to explain why.
Does E2 cover substances of concern?
Yes. E2 requires disclosure of substances of concern and substances of very high concern that you produce, use or generate, alongside pollutants emitted to air, water and soil.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS E2 (Pollution), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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