ESRS E2 Pollution
Comprehensive ESRS E2-compliant capture and reporting on air pollution, water pollution, soil contamination, substances of concern and microplastics. Measured values are automatically assessed against permit limit values and E-PRTR thresholds, and exceedances feed directly into traceable corrective actions.
ESRS E2 Pollution
From materiality assessment to substance inventory
The E2 module covers all five pollution sub-topics end to end – from the double materiality assessment through measurement-based compliance assessment to targets, actions and the inventory of substances of concern.
Double Materiality Assessment
Five sub-topics – air pollution, water pollution, soil pollution, substances of concern including substances of very high concern, and microplastics – are captured manually, via a stored checklist or through AI-supported impact detection, complemented by an AI-supported severity benchmark value. Materiality is calculated automatically against a threshold, and any override requires a justification. Approval workflow, materiality matrix, extended justification and completeness check are included. A finalised CSRD reporting boundary is the prerequisite.
Policies on Pollution
Seven policy types can be managed across four scopes along the value chain and three availability levels, through a draft, active and archived lifecycle with reset and reactivation. A coverage view per sub-topic classifies each area as not material, covered, explained or not covered. Non-presence statements are automatically superseded and reinstated, and a completeness check secures the result.
Air Pollution
Emission sources are registered by type – stack, fugitive, mobile and area – with design volume flow, annual operating hours and IED flag, plus pollutant configuration per source with permit limit value, unit and reference period. The software normalises the measured value and limit value to a common unit and classifies the result as compliant, warning or exceedance, with exceedances additionally rated across four severity levels; where a limit value is missing or the units are not comparable, the result is shown as unknown. The annual load is estimated with transparent formula output and aggregated per pollutant across all sources of an organisation against the E-PRTR thresholds. Corrective actions with root cause analysis and supporting documents as well as IED enforcement incidents with seven incident types complete the picture.
Water Pollution
Discharge points are registered by discharge type – direct discharge into surface water or groundwater, sewer system and wastewater treatment plant – along with water body type and ecological status. A stored water risk database assigns the water stress level automatically from the coordinates, alternatively it is set manually; discharge points can be flagged and filtered by water stress level. Alongside six standard parameters – biochemical and chemical oxygen demand, filterable substances, pH value, temperature and microplastics – the complete list of E-PRTR water pollutants including total nitrogen, total phosphorus and heavy metals is available. Limit value compliance assessment, E-PRTR aggregation, corrective actions and IED enforcement incidents work analogously to air pollution.
Soil Contamination
Contaminated sites are inventoried with area, cause, pollutant list, discovery date, groundwater impact, authority notification and file reference, financial provision and IED details. The lifecycle runs from active investigation through remediation in progress and the monitoring phase to completion, with status history and reset requiring justification; the transition to the monitoring phase takes place automatically as soon as no active remediation measure remains open and at least one has been completed. Remediation plans record method, responsible person, target date and estimated and actual costs, and the detail page compares provision, estimate and actual costs. Soil monitoring records with independent laboratory confirmation and annual load records for the E-PRTR soil thresholds complete the module.
Targets and Actions
Coverage maps per sub-topic show target and action counts at a glance. Targets can be managed as absolute or relative and intensity-based – with seven target metrics, four scopes, the distinction between voluntary and legally binding, baseline and target values with methodology, a science-based flag, milestones and documents. Activation requires a passed completeness check and expiry occurs automatically; progress is calculated from completed actions and reported as a trajectory status of not started, on plan, at risk or behind schedule. Three AI functions deliver target suggestions based on your own captured air emissions data as well as drafting assistance for targets and actions.
Substances of Concern
The substance inventory captures the validated EC number, name, CAS number with format validation, classification as a substance of concern or substance of very high concern, the ECHA candidate list flag with date, 23 CLP hazard classes, use context and REACH status. Via the ECHA reference selection by EC number or name, the harmonised classification and substance type are adopted automatically. The capture sections are NACE-driven: companies in the chemical industry record quantities by purchased, manufactured, placed on the market and released, while all other companies record used and released quantities of substances of very high concern as well as products and articles above the labelling threshold – each with the measurement method measured, calculated or estimated.
Terms on this page, briefly explained
Ensure CSRD Compliance
Schedule a free consultation and learn how preeco | sustainability covers your CSRD reporting obligations in a structured manner.