World Benchmarking Alliance+NAT.B13.EC Air Pollutants Reporting+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric reporting data on non-GHG emissions. the company should state that these have been identified as the most material to the company through a materiality process due to its industry and geographical locations. Air pollutants that companies should be reporting on include nitrous oxides (NOx), sulphur oxides (SOx), persistent organic pollutants (POP), volatile organic compounds (VOC), hazardous air pollutants (HAP), particular matter (PM) and other standard categories of air pollutants.