Objective
1.
The objective of this Standard is to specify Disclosure Requirements which will enable users of the sustainability statement to understand:
- how the undertaking affects pollution of air, water and soil , in terms of material positive and negative actual or potential impacts ;
- any actions taken, and the result of such actions, to prevent or mitigate actual or potential negative impacts, and to address risks and opportunities ;
- the plans and capacity of the undertaking to adapt its strategy and business model in line with the transition to a sustainable economy and with the need to prevent, control and eliminate pollution. This is to create a toxic-free environment with zero pollution also in support of the EU Action Plan “Towards a Zero Pollution for Air, Water and Soil”;
- the nature, type and extent of the undertaking’s material risks and opportunities related to the undertaking’s pollution-related impacts and dependencies , as well as the prevention, control, elimination or reduction of pollution, including where this results from the application of regulations, and how the undertaking manages this; and
- the financial effects on the undertaking over the short-, medium- and long-term of material risks and opportunities arising from the undertaking’s pollution-related impacts and dependencies.
2.
This Standard sets out Disclosure Requirements related to the following sustainability matters : pollution of air, water, soil , substances of concern , including substances of very high concern.
3.
“ Pollution of air” refers to the undertaking’s emissions into air (both indoor and outdoor), and prevention, control and reduction of such emissions.
4.
“ Pollution of water” refers to the undertaking’s emissions to water, and prevention, control and reduction of such emissions.
5.
“ Pollution of soil ” refers to the undertaking’s emissions into soil and the prevention, control and reduction of such emissions.
6.
With regard to “ substances of concern ”, this standard covers the undertaking’s production, use and/or distribution and commercialisation of substances of concern, including substances of very high concern . Disclosure Requirements on substances of concern aim at providing users with an understanding of actual or potential impacts related to such substances, also taking account of possible restrictions on their use and/or distribution and commercialisation.