DR E2-6

Objectif

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

Éléments clés à inclure

1. 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
2. Description des incidences
   • Nature des incidences considérées
   • Incidences connexes
   • Horizons temporels de concrétisation
3. Hypothèses et incertitudes
   • Hypothèses critiques pour la quantification
   • Sources et niveau d'incertitude
4. 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
5. 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

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