B4: Pollution of Air, Water and Soil
Disclosure requirements for emissions of pollutants to air, water and soil.
In brief
VSME disclosure requirement B4 concerns pollution of air, water and soil arising from the company's operations. The company must report whether its activities cause significant pollution and what measures are taken to reduce it. The requirement covers both a description of the current situation and, where measurable, actual pollutant amounts.
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
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.
Related content
B5: Biodiversity
VSME disclosure B5: sites in or near biodiversity-sensitive areas and land-use metrics.
Read moreB6: Water
VSME disclosure B6: water withdrawal and water consumption, and how to report them.
Read moreB7: Circular economy and waste
VSME disclosure B7: circular economy principles, waste generation and material flows.
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