# ESRS E2 Pollution Disclosures > Draft and validate ESRS E2 topical disclosures for a CSRD sustainability statement: topic-specific ESRS 2 SBM-3 (E2 application), ESRS 2 IRO-1 (E2 application — process to identify and assess material pollution-related impacts, risks, and opportunities), E2-1 policies, E2-2 actions and resources, E2-3 targets, E2-4 pollution of air, water, and soil (E-PRTR / IEP Regulation pollutant register; quantities released; off-site transfers of pollutants in waste), E2-5 substances of concern (SoC) and substances of very high concern (SVHC) under REACH (Candidate List, Authorisation List Annex XIV, Restriction List Annex XVII; ECHA SCIP database hand-off; microplastics under Reg (EU) 2023/2055), and E2-6 anticipated financial effects from pollution-related impacts, risks, and opportunities. Anchored to Commission Delegated Regulation (EU) 2023/2772 ESRS E2, the Industrial Emissions Directive 2010/75/EU as revised by Directive (EU) 2024/1785 (BAT-AELs), the Industrial Emissions Portal Regulation (EU) 2024/1244 (replacing E-PRTR Regulation (EC) 166/2006), REACH Regulation (EC) 1907/2006, the CLP Regulation (EC) 1272/2008, the Microplastics REACH restriction (EU) 2023/2055, the Air Quality Directive (EU) 2024/2881, the Soil Monitoring Directive (EU) 2024/3115, the Water Framework Directive 2000/60/EC and Urban Waste Water Treatment Directive (recast (EU) 2024/3019), the Mercury Regulation (EU) 2017/852 (revised 2024), and the POPs Regulation (EU) 2019/1021. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2. Tags: CSRD, ESRS, ESRS E2, Pollution, Air Quality, Water Pollution, Soil Pollution, REACH, SVHC, Microplastics, IED, E-PRTR, ECHA, SCIP, Sustainability Reporting, EFRAG, GRC, ESG ## Example Prompts - Draft the full ESRS E2 pack for our wave-2 EU specialty-chemicals group with two E-PRTR-reportable facilities: ESRS 2 SBM-3 (E2 application), ESRS 2 IRO-1 (E2 application), E2-1 policies, E2-2 actions, E2-3 targets, E2-4 pollutants released to air/water/soil with off-site transfers, E2-5 SoC/SVHC and microplastics, and E2-6 anticipated financial effects - Produce a non-materiality explanation for ESRS E2 with the detailed forward-looking analysis required by ESRS E2 §IRO-1 / §AR1 referenced to our DMA decision-log (we are a non-industrial professional-services reporter) - Draft only the E2-4 pollution disclosure: NOx, SOx, PM10, PM2.5, NMVOC, NH3, CO and Hg/Cd/Pb releases to air; TN, TP, heavy metals, and PFAS releases to water; soil contamination from any reported release events; off-site transfers of hazardous and non-hazardous waste cross-referenced to the Industrial Emissions Portal Regulation (EU) 2024/1244 pollutant list and the IED 2024 BAT-AELs - Generate the E2-5 SoC and SVHC disclosure: substances of concern per ESRS E2 §AR5–AR6 and CLP hazard-class screening, SVHC use against the REACH Candidate List, Annex XIV authorisation status, Annex XVII restriction status, and the SCIP-database article-level hand-off - Draft the E2-5 microplastics section under Commission Regulation (EU) 2023/2055 covering intentionally added synthetic polymer microparticles in mixtures and articles, the transitional dates, and our phase-out plan with cross-reference to E2-3 targets - Draft the E2-6 anticipated financial effects section by time horizon, mapped to pollution-related physical and transition risks (BAT-AEL tightening, REACH restrictions, PFAS ban) and reconciled to the financial-statement carrying amounts and any environmental provision under IAS 37 URL: https://rakenne.app/skills/esrs-e2-pollution/index.md Try this skill: https://rakenne.app/a/?skill=esrs-e2-pollution ## Overview Draft and validate the ESRS E2 (Pollution) topical pack of a CSRD sustainability statement: ESRS 2 SBM-3 and ESRS 2 IRO-1 applied at E2 topic level, E2-1 policies, E2-2 actions and resources, E2-3 targets, E2-4 pollution of air, water, and soil (E-PRTR / Industrial Emissions Portal pollutant register; quantities released; off-site transfers of pollutants in waste), E2-5 substances of concern and substances of very high concern under REACH plus microplastics, and E2-6 anticipated financial effects. Anchored to Commission Delegated Regulation (EU) 2023/2772 Annex I (ESRS E2), the Industrial Emissions Directive 2010/75/EU as revised by Directive (EU) 2024/1785 (BAT-AELs and expanded scope), the Industrial Emissions Portal Regulation (EU) 2024/1244 (replacing E-PRTR Reg (EC) 166/2006; transition through 2028), REACH Regulation (EC) 1907/2006 with the CLP Regulation (EC) 1272/2008, the Microplastics REACH restriction Commission Regulation (EU) 2023/2055, the Air Quality Directive (EU) 2024/2881, the Soil Monitoring Directive (EU) 2024/3115, the Water Framework Directive 2000/60/EC and the Urban Waste Water Treatment Directive recast (EU) 2024/3019, the Mercury Regulation (EU) 2017/852 (as amended by (EU) 2024/1638), the POPs Regulation (EU) 2019/1021, the Zero Pollution Action Plan COM(2021)400, and EFRAG IG-3. The skill consumes the DMA IRO register and material-topics decisions and hands disclosure-requirement rows back to ESRS 2 IRO-2. It deliberately stays inside the E2 boundary — water *pollution* is here, water *as a resource* is in ESRS E3; pollutant releases in waste streams are here, waste / circular-economy management is in ESRS E5. ## What It Covers - **ESRS 2 SBM-3 (E2 application)** and **IRO-1 (E2 application)** — pollution-related IROs across the value chain with short / medium / long horizons. - **E2-1 / E2-2 / E2-3** — policies, actions, and MDR-T-compliant targets aligned to the Zero Pollution Action Plan headline 2030 milestones (NOₓ −55%, nutrient losses −50%, microplastics released to environment **−50%**). - **E2-4 Pollution of air, water, and soil** — pollutant register (NOₓ, SOₓ, PM₁₀, PM₂.₅, NMVOC, NH₃, CO, Hg, Cd, Pb, dioxins/furans, PAHs, PCBs, HCB; TN, TP, heavy metals, PFAS); quantities released; off-site transfers in hazardous and non-hazardous waste; IED 2010/75/EU as revised by Dir 2024/1785 BAT-AELs; transition between legacy E-PRTR (EC) 166/2006 and IEP Reg 2024/1244 explicitly stated; UWWTD recast Art. 7 micropollutants and Art. 8 EPR scheme for pharmaceuticals / cosmetics. - **E2-5 Substances of concern, SVHC, and microplastics** — three REACH lists treated as distinct (Candidate List → Annex XIV Authorisation gateway is not automatic; Annex XVII Restriction List is independent); SCIP database hand-off under WFD Art. 9(1)(i) (Dir 2008/98/EC); microplastics scope per Reg (EU) 2023/2055 Annex XVII Entry 78 covers *intentionally added* synthetic polymer microparticles only — unintentional releases (tyres, textiles, pellets, paint weathering) are not in scope of that restriction; transitional dates 2023 / 2027 / 2029 / 2031 / 2035 by use category; pending universal PFAS Annex XVII restriction (proposed by five EEA national authorities — DE, DK, NL, NO, SE — Norway as EEA/EFTA; ECHA RAC/SEAC opinions in progress) flagged but not yet adopted. - **E2-6 Anticipated financial effects** — by horizon, mapped to BAT-AEL tightening, REACH restrictions, and a future PFAS ban; reconciled to financial-statement carrying amounts and any IAS 37 environmental provision. ## Example Conversation > **You:** We are a wave-2 EU specialty-chemicals group with two IED Annex I installations that are E-PRTR / IEP-reportable. Our DMA flagged pollution material across air, water, and SVHC; not material for soil. We use one Annex XIV substance under authorisation and we have intentionally-added microplastics in two formulations being reformulated ahead of the 2027 transitional date. Draft the full E2 pack and validate. > **Agent:** Reconciling inputs from `program/` (entity profile, IRO register, datapoint index, evidence index, BAT conclusions cross-walk, REACH dossier extracts, SCIP submissions, microplastics phase-out plan). I’ll scope soil out of E2-4 with the §IRO-1 explanation and draft ESRS 2 SBM-3 (E2 application) → IRO-1 → E2-1..E2-6. I’ll use the Industrial Emissions Portal Reg (EU) 2024/1244 framework for FY2025 and note the legacy E-PRTR (EC) 166/2006 transition through 2028. > **Agent:** Drafted nine files including `e2/e2-4-pollutants-air.md`, `e2/e2-4-pollutants-water.md`, `e2/e2-4-off-site-transfers.csv`, `e2/e2-5-svhc-register.csv`, and `e2/e2-5-microplastics.md`. Running `validate_esrs_e2_pollution` with `outputType=full_pack`… > **Agent:** Result: **INCOMPLETE** (29 of 33 checks passed). Four gaps: > > - **REACH list distinction stated**: the SVHC register conflates the Candidate List with Annex XIV. Add an explicit note that the three REACH lists (Candidate List, Annex XIV Authorisation List, Annex XVII Restriction List) are distinct and that Candidate-List inclusion is not an automatic gateway to Annex XIV. > - **Microplastics intentionally-added scope note**: §E2-5 microplastics covers `(EU) 2023/2055` but doesn’t state that the restriction applies to intentionally added microparticles only. Tyre and textile shedding belong elsewhere. > - **Microplastics Annex XVII Entry 78 transitional date stated**: include at least one of 2023 / 2027 / 2029 / 2031 / 2035 against your phase-out plan. > - **IEP / E-PRTR transition-period framework stated**: name the reporting framework explicitly for FY2025. > **You:** Apply all four. Keep the off-site transfers table exactly as drafted. > **Agent:** Applied. Re-running validator. Result: **PASS** (33 / 33). The pack is ready for management review and ISAE 3000 evidence packaging; SVHC rows are aligned with your SCIP submission references. ## Sample Output Excerpt E2-4 air pollutants section produced by the skill, with IED BAT-AEL compliance status, POPs cross-reference, and the E-PRTR / IEP framework named. --- ```markdown # E2-4 Pollution of air Materiality scope statement: pollution of air is material per the DMA decision-log (program/material-topics.md row POL-2026-01); soil pollution not material — see §IRO-1 explanation. Reporting framework note: FY2025 reportable releases are submitted under Industrial Emissions Portal Regulation (EU) 2024/1244 (the "IEP Regulation"), which replaces E-PRTR Regulation (EC) 166/2006. Transition under Art. 21 IEP runs through 2028; legacy E-PRTR Annex II thresholds remain reference values until the IEP Annex II / II-A enters full application for our sectors. Source-of-truth reconciliation note: files read include the IEP submission `IEP-2025-RPT-001`, BAT-AEL compliance pack EVID-IED-BAT-2025, the POPs Article 7 release inventory EVID-POPS-2025, and the AQD network monitoring summary EVID-AQD-2025. ## Air pollutant releases (kg unless stated) | Pollutant | Site Antwerp | Site Dortmund | Total | IED BAT-AEL status | |---|---:|---:|---:|---| | NOₓ (as NO₂) | 142,300 | 96,400 | 238,700 | Within Lower BAT-AEL | | SOₓ (as SO₂) | 41,800 | 18,200 | 60,000 | Within BAT-AEL | | PM₁₀ | 8,420 | 5,160 | 13,580 | Within BAT-AEL | | PM₂.₅ | 4,210 | 2,580 | 6,790 | Within BAT-AEL | | NMVOC | 72,500 | 44,300 | 116,800 | Action 2.3 in progress | | NH₃ | — | 2,100 | 2,100 | n/a (not Annex I) | | Hg (g) | 180 | 120 | 300 | Within BAT-AEL | | Cd (g) | 45 | 30 | 75 | Within BAT-AEL | | Pb (g) | 260 | 170 | 430 | Within BAT-AEL | ## POPs disclosures (Reg (EU) 2019/1021) Releases of PCDD/Fs (g I-TEQ): Antwerp 0.0084, Dortmund 0.0042. PAHs (kg, sum-of-4): 9.6 / 6.1. PCBs and HCB: not detected above analytical LOD. POPs Art. 7 elimination obligations apply alongside IED BAT-AELs. ## Air Quality Directive context All sites are outside designated AQD (EU) 2024/2881 exceedance zones. The Antwerp site sits 4.2 km from a NO₂ exceedance zone — monitored under the Province of Antwerp programme; dispersion modelling in EVID-AQD-2025 confirms own-emissions contribution <1 % of measured ambient concentration at the nearest receptor. ## Cross-references - Pollutant releases linked to ESRS E2 IROs IRO-P-01 (NOₓ exposure of workforce — see ESRS S1) and IRO-P-04 (BAT-AEL tightening transition risk — see E2-6 financial effects). - Mitigation actions and CapEx tagged in `e2/e2-2-actions.md` (decarbonisation co-benefits cross-referenced to ESRS E1 E1-3 only, not duplicated here). - Off-site transfers in waste reported separately in `e2/e2-4-off-site-transfers.csv` (linked to ESRS E5 cross-walk for waste-stream tonnage; pollutant content remains an E2 disclosure). ``` ## What the Validator Checks **`validate_esrs_e2_pollution`** infers the output type (full pack, non-materiality statement, or any of the ten sub-deliverables) from headings and runs the relevant checks against the regulatory baseline: - **Regulatory anchors** — Delegated Reg (EU) 2023/2772 Annex I (ESRS E2), IED 2010/75/EU as revised by Dir (EU) 2024/1785, IEP Regulation (EU) 2024/1244 (or legacy E-PRTR (EC) 166/2006 with transition note), REACH (EC) 1907/2006, CLP (EC) 1272/2008, Microplastics Reg (EU) 2023/2055, AQD (EU) 2024/2881, Soil Monitoring Dir (EU) 2024/3115, WFD 2000/60/EC, UWWTD recast (EU) 2024/3019, Mercury Reg (EU) 2017/852 as amended by (EU) 2024/1638, POPs Reg (EU) 2019/1021, ZPAP COM(2021)400, EFRAG IG-3 — scoped to the section in scope. - **REACH list distinction** — every SoC / SVHC artefact must explicitly state that the Candidate List, Annex XIV Authorisation List, and Annex XVII Restriction List are distinct and that Candidate-List inclusion is not an automatic gateway to Annex XIV. - **Microplastics intentionally-added scope note** — Reg (EU) 2023/2055 covers intentionally added synthetic polymer microparticles only. - **Microplastics phase-out timeline** — at least one Annex XVII Entry 78 transitional date (2023 / 2027 / 2029 / 2031 / 2035) stated against the reporter’s phase-out plan. - **IEP / E-PRTR transition-period framework stated** — every E2-4 artefact must name the operative framework for the reporting date. - **POPs cross-reference** — PCDD/Fs, PCBs, HCB releases must invoke POPs Reg (EU) 2019/1021 alongside IED BAT-AELs. - **UWWTD Art. 7 / Art. 8** — water-pollution sections referencing UWWTP discharges must address Art. 7 micropollutant Group A/B and the Art. 8 EPR scheme where applicable. - **Off-site transfers** — pollutant content of off-site transfers in waste reported alongside the IEP / E-PRTR-aligned register. - **Pending PFAS restriction flag** — PFAS-related sections must caveat the universal Annex XVII proposal (DE / DK / NL / NO / SE; ECHA RAC/SEAC opinions in progress; not yet adopted). - **Sibling-scope leakage** — flags drift into ESRS E1 (climate), E3 (water as a resource — not water pollution), E4 (biodiversity), E5 (general circular economy / waste tonnage), and S1–S4 / G1, with allow-patterns for legitimate cross-references. - **Workspace path safety** — refuses absolute paths, parent traversal, and symlink escapes. **Output:** `RESULT: PASS` when every check passes, otherwise `RESULT: INCOMPLETE` with a per-check status table and an explicit `missing[]` array. Iterate until the pack passes before handing off to assurance. ## Getting Started Install the *CSRD / ESRS Sustainability Reporting Program* workspace template — it auto-installs the *Double Materiality Assessment*, *ESRS 2 General Disclosures*, *ESRS E1 Climate Change*, and this *ESRS E2 Pollution* skill into the same project. Populate the shared `program/` assets first (entity profile, value-chain map, IRO register, evidence index, datapoint index, BAT conclusions cross-walk, REACH dossier extracts, SCIP submissions, IEP / E-PRTR submissions, microplastics phase-out plan), then ask the agent to draft the E2 pack section by section. The validator runs against any single sub-deliverable or the full pack — iterate until it passes, then forward the pack to the *CSRD Assurance Readiness* skill. --- Back to [Skill Library](https://rakenne.app/skills/index.md)