Modification de DR E2-6

== Incidences financières liées à la pollution - Fiche pratique E2-6 ==

== Objectif ==
Permettre de comprendre les incidences financières escomptées des risques et opportunités importants en matière de pollution.

== Éléments clés à inclure ==

# Quantification des incidences financières
#* En termes monétaires si possible
#* Informations qualitatives si la quantification n'est pas possible sans coût/effort excessif
#* Pour les opportunités, quantification facultative selon les caractéristiques qualitatives
# Description des incidences
#* Nature des incidences considérées
#* Incidences connexes
#* Horizons temporels de concrétisation
# Hypothèses et incertitudes
#* Hypothèses critiques pour la quantification
#* Sources et niveau d'incertitude
# Informations spécifiques
#* Part des revenus liés aux substances préoccupantes/extrêmement préoccupantes
#* Dépenses opérationnelles et d'investissement liées aux incidents/dépôts
#* Provisions pour coûts de protection/réparation environnementale
# Informations contextuelles
#* Description des incidents/dépôts importants
#* Impacts sur l'environnement et les flux financiers

== Points d'attention ==

* Inclure les coûts d'élimination de pollution et de remise en état
* Considérer les coûts d'indemnisation, amendes et sanctions
* Évaluer les risques liés aux produits/services à court, moyen et long terme
* Possibilité de présenter les montants sous forme de fourchettes
* Expliquer la méthodologie d'identification et d'estimation des montants

{| 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)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less  than 750 employees
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to all undertakings 
|-
|E2-6_01
|E2
|E2-6 
|39 a
|AR 32; AR 34
|Disclosure of  quantitative information about anticipated financial effects of material  risks and opportunities arising from pollution-related impacts 
|Monetary
|
|
|
|
|3 years
|-
|E2-6_02
|E2
|E2-6 
|40 a
|
|Percentage of  net revenue made with products and services that are or that contain  substances of concern
|percent
|
|
|
|
|3 years
|-
|E2-6_03
|E2
|E2-6 
|40 a
|
|Percentage of  net revenue made with products and services that are or that contain  substances of very high concern
|percent
|
|
|
|
|3 years
|-
|E2-6_04
|E2
|E2-6 
|40  b
|AR 31
|Operating  expenditures (OpEx) in conjunction with major incidents and deposits  (pollution)
|monetary
|
|
|
|
|
|-
|E2-6_05
|E2
|E2-6 
|40  b
|AR 31
|Capital  expenditures (CapEx) in conjunction with major incidents and deposits  (pollution)
|monetary
|
|
|
|
|
|-
|E2-6_06
|E2
|E2-6 
|40  c
|AR 31 a
|Provisions for  environmental protection and remediation costs (pollution)
|monetary
|
|
|
|
|3 years
|-
|E2-6_07
|E2
|E2-6 
|39  a
|
|Disclosure of  qualitative information about anticipated financial effects of material risks  and opportunities arising from pollution-related impacts 
|narrative
|
|
|
|
|1 year
|-
|E2-6_08
|E2
|E2-6 
|39  b
|
|Description of  effects considered, related impacts and time horizons in which they are  likely to materialise (pollution) 
|narrative
|
|
|
|
|1 year
|-
|E2-6_09
|E2
|E2-6 
|39  c
|AR 33
|Disclosure of  critical assumptions used to quantify anticipated financial effects, sources  and level of uncertainty of assumptions (pollution) 
|narrative
|
|
|
|
|1 year
|-
|E2-6_10
|E2
|E2-6 
|41
|
|Description of  material incidents and deposits whereby pollution had negative impacts on  environment and (or) is expected to have negative effects on financial cash  flows, financial position and financial performance 
|narrative
|
|
|
|
|1 year
|-
|E2-6_11
|E2
|E2-6 
|AR 33
|
|Disclosure of  assessment of related products and services at risk and explanation how time  horizon is defined, financial amounts are estimated, and which critical  assumptions are made (pollution) 
|narrative
|
|V
|
|
|1 year
|}