B4: pollution of air, water and soil
Report pollutant emissions only if you already report them to authorities, for example under an environmental permit, or under an environmental management system such as ISO 14001. If neither applies, say so.
B5: biodiversity
Report the number of sites you own, lease or manage in or near biodiversity-sensitive areas (for example Natura 2000 sites), with the names of those areas. The EU's Natura 2000 viewer is a free way to check.
B6: water
- Total water withdrawal, taken from water bills or meter readings, in m³.
- Water consumption, only if your production processes use significant water.
- Withdrawal at sites in areas of high water stress.
Companies with 10 or fewer employees may treat B6 as voluntary.
B7: resource use, circular economy and waste
- Whether you apply circular-economy principles, such as reuse, repair or recycled inputs.
- Total waste, split into hazardous and non-hazardous, in tonnes.
- Share of waste diverted to recycling or reuse.
- For material-intensive sectors, the annual mass-flow of key materials.
Your waste collector's invoices or annual statements usually give the tonnes. Companies with 10 or fewer employees may treat B7 as voluntary.
Source: Delegated Regulation (EU) 2026/1560, B4–B7 and Annex II. General information, not legal advice.