Pollution-related anticipated financial effects
Measurement answer
What this metric measures
A structured point estimate, complete range or qualitative disclosure of how a material pollution-related risk or opportunity may change financial position, performance or cash flows over a named horizon, retaining the pre-action basis, scenario, assumptions, currency and uncertainty.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-date estimate by named future horizon and value state
- Aggregation
- Only compatible non-overlapping effects; never add range endpoints, scenarios or requirement bases
- Pillar
- Environmental
- Topic
- Pollution systems, incidents and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Material pollution-related risks and opportunities across the applicable own-operations and value-chain perimeter. Binding E2 values are anticipated effects before pollution actions; current effects and adopted-pending strategy-basis estimates remain separate.
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 and ESRS 2 SBM-3 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Reporting-date estimate by named future horizon and value state
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
- Pollution risk or opportunity, perimeter and financial channel
- Value state (point, complete range, qualitative-only, omitted, not assessed or inapplicable)
- Signed point estimate ([ISO 4217 currency] at stated scale; negative deterioration, positive improvement)
- Signed range low ([ISO 4217 currency] at stated scale; lower endpoint)
- Signed range high ([ISO 4217 currency] at stated scale; upper endpoint)
- Horizon, scenario, valuation date, assumptions, uncertainty and phase-in state
Published dimensions
- Pollution financial channel, horizon, value state, scenario and valuation basis
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 and ESRS 2 SBM-3 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment
Supports: Official publisher reference linked specifically to the Sustopedia metric “Pollution-related anticipated financial effects”; 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 and ESRS 2 SBM-3 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment; the July 2026 adopted text is compatibility-only until Official Journal publication.
- Name the governing standard, edition and binding or adopted-pending requirement basis.
- Name the pollution risk or opportunity, impact or dependency, source, geography and value-chain perimeter.
- Name the financial channel, affected line item, horizon and dated horizon definition.
- Use exactly one value state: signed point, complete signed range, qualitative-only, omitted, not assessed or inapplicable.
- State ISO 4217 currency, scale, sign convention, valuation date, scenario, probability and discounting treatment.
- State estimation method, assumptions, source, uncertainty and phase-in or relief state.
- Keep current and anticipated effects, alternative scenarios, range endpoints and requirement bases non-additive.
Record-specific limitations
- Values are sensitive to entity assumptions, scenario, horizon, probability treatment, valuation date and estimation method.
- A reported effect is not necessarily a recognized asset, liability, income, expense, provision, expected loss or value-at-risk result.
- Point estimates and ranges can conceal distribution shape, while overlapping pollution drivers can double count one financial channel.
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.