Environmental protection and remediation provisions
Measurement answer
What this metric measures
Recognized provision balances and reporting-period movements for environmental protection and remediation obligations, separated by purpose, measurement state, accounting perimeter, currency and scale from expenditure, anticipated effects and contingent liabilities.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Period-start and period-end stocks plus separately labelled reporting-period movements
- Aggregation
- Never add stocks to movements; aggregate only compatible, non-overlapping provision classes
- Pillar
- Environmental
- Topic
- Pollution systems, incidents and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Recognized environmental-protection and remediation provisions within the reporting entity's applicable accounting perimeter. Planned expenditure, cash paid, anticipated effects, contingent liabilities and reimbursements are excluded or retained as separate typed records.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Binding ESRS E2-6 under Regulation (EU) 2023/2772 and its in-force 2025 phase-in amendment
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Period-start and period-end stocks plus separately labelled reporting-period movements
Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.
Table fields and units
- Provision class, purpose, obligation basis and accounting perimeter
- Opening carrying amount ([ISO 4217 currency] at stated scale; period-start stock)
- Additions ([ISO 4217 currency] at stated scale; reporting-period movement)
- Amount used ([ISO 4217 currency] at stated scale; non-negative movement magnitude)
- Unused amount reversed ([ISO 4217 currency] at stated scale; reversal magnitude)
- Discount and time increase ([ISO 4217 currency] at stated scale; named movement)
- Closing carrying amount ([ISO 4217 currency] at stated scale; period-end stock)
- Measurement date, reporting period, accounting edition and phase-in state
Published dimensions
- Environmental provision class, measurement state, currency, scale and period
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Locator
- Binding ESRS E2-6 under Regulation (EU) 2023/2772 and its in-force 2025 phase-in amendment
Supports: Official publisher reference linked specifically to the Sustopedia metric “Environmental protection and remediation provisions”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Binding ESRS E2-6 under Regulation (EU) 2023/2772 and its in-force 2025 phase-in amendment; AASB 137 July 2026 is restricted accounting corroboration; the July 2026 ESRS text is pending compatibility context only.
- Name the governing sustainability and accounting standards and editions.
- Name the provision class, environmental-protection or remediation purpose, obligation basis and accounting perimeter.
- State ISO 4217 currency, scale, reporting period and each measurement date.
- Keep opening and closing carrying amounts distinct from additions, use, reversals and discount-related movements.
- Keep provisions, contingent liabilities, reimbursements, expenditure and anticipated effects separate.
- State discounting basis, expected timing, uncertainty, assumptions and phase-in state.
Record-specific limitations
- Recognition thresholds, obligation policies, estimation uncertainty, discount rates, timing, law and remediation technology reduce comparability.
- A recognized provision is not proof of remediation, expenditure already incurred, expected total cleanup cost or a contingent liability.
- Acquisitions, disposals, foreign exchange and other adjustments can prevent direct reconciliation from the named movements alone.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.