Corporate sustainability reporting on environmental pollution

This study examines the usefulness and benefits of pollution-related information to be publicly reported by large European companies under the Corporate Sustainability Reporting Directive (CSRD) and its European Sustainability Reporting Standard (ESRS) E2 for environmental authorities. In particular, the study focuses on the interfaces between the new reporting requirements under ESRS E2 and the Industrial Emissions Directive (IED) and the European Pollutant Release and Transfer Register (E-PRTR). 

Four key issues regarding interoperability between these regulatory requirements were identified and discussed in an expert dialogue with representatives from environmental agencies and ministries from 18 countries. These comprise (1) usefulness of information on pollution-related policies, actions and targets, (2) the technicalities of emission data compilation and aggregation, (3) reporting formats and report location, and (4) assurance and verification of reported information. The discussions of the expert dialogue are summarised as a part of this study.