ESRS E2-4 28a AR 21-22 Emissions to air/water/soil by pollutants

GBF Target 7

TNFD C2.0, C2.1 and C2.4 Emissions (mass) by pollutant split by sector/geographical area/type of source/site location. TNFD reports the use of [tonnes] related to soil pollutants. For RE/RS C2.0: Pollutants to report under this core global disclosure metric include: • Pesticides used in landscaped areas by toxicity hazard level (either extremely hazardous, highly hazardous, moderately hazardous, slightly hazardous, or unlikely to present an acute hazard); • Chemical nitrogen fertilisers used in landscaped areas by source (tonnes of nitrogen); and • Mineral phosphorus fertilisers used in landscaped areas by source (tonnes of phosphorus) For RE/RS C2.1: When reporting this core global disclosure metric for properties under management, an organisation should include: • The floor area (m2 and % of total) for which the organisation has discharge data, and the volume discharged from that area; and • For the area for which there are discharge data: • The volume of wastewater discharged without treatment by destination (surface water, groundwater or seawater); • The volume treated on-site or by the organisation elsewhere by destination (surface water, groundwater, seawater or third parties); and • The volume discharged to a third party for treatment (e.g. municipal sewerage company); and • For the volume treated on-site or by the organisation elsewhere, and the volume discharged untreated if available: • The concentrations of dissolved solids and suspended solids, and the temperature, where relevant. Pollutant calculations should be based on an average over the reporting period. For EN/HB C2.1: When reporting this core global disclosure metric for construction projects, an organisation should break down discharges by: • The volume from point sources and the volume from non point sources; and • Destination (surface water, groundwater, seawater, or third parties, such as the sewerage network or other users). Organisations should include an estimate or measurement of unintended discharges, including water not accounted for across withdrawal, consumption and discharge, and by type of discharge, to the extent known. Pollutants to report under this core global disclosure metric should include concrete washwater and per- and polyfluorinated substances (PFAS). For RE/RS C2.4: When reporting the core global metric, an organisation should include emissions of non-GHG air pollutants from fuel combustion on-site. Where total emissions of air pollutants are or cannot be routinely measured, an organisation may instead report the concentrations of the pollutants in the air on-site. For EN/HB C2.4: When reporting the core global metric, an organisation should additionally include emissions of individual CFCs. Where total emissions of air pollutants are not routinely measured, an organisation may instead report the concentrations of the pollutants in the air on-site relative to a pre-development baseline. For CM C2.0: In reporting this core global disclosure metric, an organisation should include pollutants released to soil that include any cement kiln dust, metal pollutants (mercury (Hg), cadmium (Cd), thallium (Tl), antimony (Sb), arsenic (As), lead (Pb), chromium (Cr), cobalt (Co), copper (Cu), manganese (Mn), nickel (Ni), zinc (Zn) and vanadium (V)), toxins and any other types of soil pollutants released by the organisation. For CM C2.1: In reporting this core global disclosure metric, water discharged should be broken down by destination: • Surface water; • Groundwater; • Seawater; and • Third-party water, and the volume of this total sent for use to other organisations. As well as broken down by source: • Point source discharge; and • Non-point source discharge For CM C2.4: Additional pollutants to report under this core global disclosure metric include: • Carbon monoxide (CO); • Dioxins/furans, including but not limited to the sum of the 17 congeners of polychlorinated dibenzodioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs) that contain chlorine; and • Heavy metals (includes mercury (Hg), cadmium (Cd), thallium (Tl), antimony (Sb), arsenic (As), lead (Pb), chromium (Cr), cobalt (Co), copper (Cu), manganese (Mn), nickel (Nl) and vanadium (V)); and • Airborne dust.