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MetricPollution, microplastics and hazardous substances

Substances of concern

Measurement answer

What this metric measures

Substances of concern is a structured mass-flow record of substances meeting the governing criteria that are procured, generated or used, or that leave facilities in emissions, products, or products and services, retained by hazard class and lifecycle stage.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting-period flow
Aggregation
Compatible substance, hazard-class and lifecycle rows only; SVHC is a non-additive subset
Pillar
Environmental
Topic
Pollution, microplastics and hazardous substances
Controlled domain
Pollution
Entity type
Metric

Reporting boundary

Current ESRS E2-5 own-operations and procured-substance perimeter, including embedded inputs, with the inclusive substances-of-concern population and its substances-of-very-high-concern subset separately identifiable.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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 Disclosure

    European Sustainability Reporting Standards

    Source evidence
    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 E2-5 and Annex II definitions in Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting-period flow

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

  • Named substance, hazard class, SVHC subset state and classification-list edition
  • Lifecycle stage and on-own, mixture or article state
  • Mass (kg [named substance] — kilograms; or t [named substance] — metric tonnes, where 1 t = 1,000 kg)
  • Facility, activity, actor role, country, reporting period and method edition
  • Multi-hazard-class, mixture, article, lifecycle-stage and SVHC-subset overlap controls
  • Missing, not-applicable or not-measured state and reason, never zero by default

Published dimensions

  • Substance-of-concern mass-flow row
  • Named substance and main hazard class
  • SVHC subset state
  • Substance on its own, in a mixture or in an article
  • Procured, generated, used, emitted, product or service outflow stage
  • Facility, activity, actor role and country
  • Classification list and edition
  • Reporting period and method edition

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate 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 E2-5 and Annex II definitions in Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Substances of concern”; 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 E2-5 and Annex II definitions in Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025; actor-specific July 2026 fields remain pending compatibility evidence.

  • Named substance, main hazard class and SVHC subset state
  • On-own, mixture or article state and procured, generated, used, emitted, product or service stage
  • Mass in kilograms or metric tonnes of the named substance or compatible hazard-class total, where 1 t equals 1,000 kg
  • Facility, activity, actor role, country, reporting period and classification-list edition
  • Controls for multi-hazard-class, mixture, article and lifecycle-stage overlap
  • Separate SVHC presentation without adding the subset to the inclusive SoC population

Record-specific limitations

  • Regulatory classification changes over time and must be bound to a dated edition.
  • Mass does not represent hazard potency, exposure, concentration or risk.
  • One substance may occupy multiple hazard classes, creating overlap unless a controlled profile is used.
  • Procurement, use and output lifecycle stages describe flows that must not be added as one combined throughput.
  • The separately presented SVHC subset must not be added to the inclusive substances-of-concern total.

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.