Orsted
ESRS disclosure: ESRS E2 \ DR E2-2
Tags Tree
- Identify the specific layer within the mitigation hierarchy to which the action and resources related to pollution can be allocated, as per Disclosure Requirement E2-2.
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Question Id: E2-2_01
The specific layer within the mitigation hierarchy is not explicitly mentioned for actions and resources related to pollution in the provided text.
Report Date: 4Q2024Relevance: 30%
- Specify the layer within the mitigation hierarchy to which actions and resources related to pollution are allocated, in accordance with Disclosure Requirement E2-2.
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Question Id: E2-2_03
The specific layer within the mitigation hierarchy is not explicitly mentioned for actions and resources related to pollution in the provided text.
Report Date: 4Q2024Relevance: 30%
- Does the undertaking disclose any relevant contextual information regarding material incidents and deposits where pollution has negatively impacted the environment or is expected to affect the undertaking's financial cash flows, financial position, and financial performance across short-, medium-, and long-term horizons? Additionally, does the undertaking specify whether the target addresses shortcomings related to the Substantial Contribution criteria for Pollution Prevention and Control as defined in delegated acts pursuant to Article 14(2) of Regulation (EU) 2020/852? Furthermore, if the Do No Significant Harm (DNSH) criteria for Pollution Prevention and Control, as outlined in delegated acts pursuant to Articles 10(3), 11(3), 12(2), 13(2), and 15(2) of Regulation (EU) 2020/852, are not met, does the undertaking specify whether the target addresses shortcomings related to those DNSH criteria?
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Question Id: E2-3_10
We have outlined all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 50%