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Basic Module
B4: Pollution of Air, Water and Soil
Disclosure requirements for emissions of pollutants to air, water and soil.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Pollution Reporting
Mandatory Pollutant Disclosure
While the VSME standard allows companies to either report pollutants directly or link to publicly available information, Selko Report takes a stricter approach. Companies with pollutant emissions are required to publish the pollutant data directly in their sustainability report. This ensures transparency and makes the information readily accessible to stakeholders without requiring them to navigate to external sources.