Modification de DR E2-4


L'exigence de publication E2-4 sur la pollution de l'air, de l'eau et des sols à pour objectif de permettre de comprendre les rejets et émissions dans l'air, l'eau et le sol résultant des activités de l'entreprise, ainsi que sa production et utilisation de microplastiques.

Éléments clés à inclure

# '''Polluants émis'''
#* Montant consolidé de chaque polluant listé dans l'annexe II du règlement E-PRTR
#* Émissions dans l'air, l'eau et le sol (hors GES)
#* Microplastiques générés ou utilisés
# '''Périmètre de consolidation'''
#* Installations sous contrôle financier ou opérationnel
#* Uniquement les émissions dépassant les seuils de l'annexe II du règlement E-PRTR
# '''Informations contextuelles'''
#* Évolution dans le temps
#* Méthodes de mesure
#* Procédures de collecte de données
# '''Méthodes d'estimation (si applicable)'''
#* Justification du choix
#* Sources des estimations
#* Degré d'incertitude
# '''Informations complémentaires'''
#* Ventilation par site, source, secteur ou zone géographique (optionnel)
#* Indices de qualité de l'air locaux
#* Degré d'urbanisation des zones polluées
#* % des rejets dans des zones à risque hydrique
# '''Installations soumises à la directive DEI (si applicable)'''
#* Liste des installations concernées
#* Cas de non-conformité
#* Comparaison avec les MTD et NEA-MTD
#* Programmes de mise en conformité ou dérogations

Points d'attention

* Exprimer les volumes en unités de masse appropriées (tonnes, kg)
* Prioriser les méthodes de quantification : mesure directe > mesures périodiques > calculs > estimations
* Détailler la conformité aux normes BREF et l'étalonnage des systèmes de mesure
* Inclure les microplastiques générés involontairement et délibérément
* Assurer la cohérence avec les autres obligations de reporting (DEI, E-PRTR, etc.)

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|-
|E2-4_01
|E2
|E2-4 
|28 a
|AR 21 - 22
|Pollution of  air, water and soil [multiple dimensions: at site level or  by type of source, by sector or by  geographical area
|Table
|
|
|
|-
|E2-4_02
|E2
|E2-4 
|28 a
|AR 21 - 22
|Emissions to  air by pollutant 
|Table/mass
|
|
|SFDR
|-
|E2-4_03
|E2
|E2-4 
|28  a
|AR 21 - 22
|Emissions to  water by pollutant  [+ by  sectors/Geographical Area/Type of source/Site location]
|Table/mass
|
|
|SFDR
|-
|E2-4_04
|E2
|E2-4 
|28  a
|AR 21 - 22
|Emissions to  soil by pollutant  [+ by  sectors/Geographical Area/Type of source/Site location]
|Table/mass
|
|
|SFDR
|-
|E2-4_05
|E2
|E2-4 
|28  b
|AR 20
|Microplastics  generated and used
|mass
|Alternative
|
|
|-
|E2-4_06
|E2
|E2-4 
|28  b
|AR 20
|Microplastics  generated
|mass
|Alternative
|
|
|-
|E2-4_07
|E2
|E2-4 
|28  b
|AR 20
|Microplastics  used
|mass
|Alternative
|
|
|-
|E2-4_08
|E2
|E2-4 
|30  a
|
|Description of  changes over time (pollution of air, water and soil) 
|narrative
|
|
|
|-
|E2-4_09
|E2
|E2-4 
|30  b 
|AR 26-AR 27
|Description of  measurement methodologies (pollution of air, water and soil) 
|narrative
|
|
|
|-
|E2-4_10
|E2
|E2-4 
|30  c
|AR 27
|Description of  process(es) to collect data for pollution-related accounting and  reporting 
|narrative
|
|
|
|-
|E2-4_11
|E2
|E2-4 
|AR 23 c
|
|Percentage of  total emissions of pollutants to water occurring in areas at water risk
|percent
|
|V
|
|-
|E2-4_12
|E2
|E2-4 
|AR 23 c
|
|Percentage of  total emissions of pollutants to water occurring in areas of high-water  stress
|percent
|
|V
|
|-
|E2-4_13
|E2
|E2-4 
|AR 23 c
|
|Percentage of  total emissions of pollutants to soil occurring in areas at water risk
|percent
|
|V
|
|-
|E2-4_14
|E2
|E2-4 
|AR 23 c
|
|Percentage of  total emissions of pollutants to soil occurring in areas of high-water stress
|percent
|
|V
|
|-
|E2-4_15
|E2
|E2-4 
|31
|
|Disclosure of  reasons for choosing inferior methodology to quantify emissions 
|narrative
|Conditional
|
|
|-
|E2-4_16
|E2
|E2-4 
|AR  25a
|
|Disclosure of  list of installations operated that fall under IED and EU BAT  Conclusions 
|narrative
|Conditional
|V
|
|-
|E2-4_17
|E2
|E2-4 
|AR  25b
|
|Disclosure of  list of any non-compliance incidents or enforcement actions necessary to  ensure compliance in case of breaches of permit conditions 
|narrative
|Conditional
|V
|
|-
|E2-4_18
|E2
|E2-4 
|AR  25c
|
|Disclosure of  actual performance and comparison of environmental performance against  emission levels associated with best available techniques (BAT-AEL) as  described in EU-BAT conclusions 
|narrative
|Conditional
|V
|
|-
|E2-4_19
|E2
|E2-4 
|AR  25d
|
|Disclosure of  actual performance against environmental performance levels associated with  best available techniques (BAT-AEPLs) applicable to sector and  installation 
|narrative
|Conditional
|V
|
|-
|E2-4_20
|E2
|E2-4 
|AR  25e
|
|Disclosure of  list of any compliance schedules or derogations granted by competent  authorities according to Article 15(4) IED that are associated with  implementation of BAT-AELs 
|narrative
|Conditional
|V
|
|}