Pollution major-incident and deposit expenditures
Measurement answer
What this metric measures
Current-period operating and capital expenditures incurred with each major pollution incident or deposit, retained by incident, accounting class, cost component, currency, scale, location, pollution context and phase-in state.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-period expenditure flow with separate incident and recognition dates
- Aggregation
- Compatible non-overlapping costs only; totals, components and accounting states must not double count
- Pillar
- Environmental
- Topic
- Pollution systems, incidents and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Current-period operating and capital expenditures incurred with major pollution incidents and deposits. General prevention spending, provisions, future budgets, anticipated effects and physical spill quantities are excluded or linked as separate 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 the in-force 2025 phase-in amendment
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-period expenditure flow with separate incident and recognition dates
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
- Major incident or deposit identifier, type, significance basis and pollution context
- Operating expenditure ([ISO 4217 currency] at stated scale; current-period flow)
- Capital expenditure ([ISO 4217 currency] at stated scale; current-period flow)
- Cost component, expense or capitalization state, financial-statement line and reporting period
- Phase-in or qualitative-relief state; missing and omitted values are not zero
Published dimensions
- Pollution incident, deposit, cost class, currency, scale and reporting 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 the in-force 2025 phase-in amendment
Supports: Official publisher reference linked specifically to the Sustopedia metric “Pollution major-incident and deposit expenditures”; 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 the in-force 2025 phase-in amendment; the adopted July 2026 ESRS text omits this topic-specific datapoint and remains compatibility-only.
- Name the governing standard, edition, incident or deposit identifier and significance basis.
- Name the pollutant or material, environmental medium, value-chain source, site, location and jurisdiction.
- Keep occurrence, discovery, expenditure-recognition and reporting dates distinct.
- Classify each amount as operating or capital expenditure and name its cost component.
- State expense, capitalization and cash-payment state, financial-statement line, ISO currency and scale.
- State reporting period and phase-in or qualitative-relief state.
- Prevent incident totals, components, capitalized amounts, cash outflows and reimbursements from double counting.
Record-specific limitations
- Major incident and deposit classifications do not supply one universal quantitative threshold.
- Expenditure depends on law, enforcement, accounting classification, timing, insurance and remediation decisions.
- A monetary expenditure does not measure released quantity, toxicity, ecological or community harm, control or remediation success.
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.