Centro de Mando de Sostenibilidad 14 elementos
ESRS E3 Water and Marine Resources Checklist
Esta lista de verificación está en inglés.
Prepare ESRS E3 disclosures on water consumption, withdrawal and discharge, water-stressed areas, and marine resource impacts for CSRD reporting.
ESRS E3CSRDEU Water Framework Directive
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Materiality & Water Stress Context
- Has the double materiality assessment addressed water and marine resource impacts, risks and opportunities? *
- Have operations located in areas of high water stress been identified using a recognised tool (e.g. WRI Aqueduct, WWF Water Risk Filter)? *
- Are marine resource dependencies and impacts assessed where relevant?
Policies, Actions & Targets
- Are water and marine resource management policies documented (E3-1)? *
- Do policies address responsible water use, water treatment, and sea/ocean protection?
- Are actions and resources to manage water and marine impacts disclosed (E3-2)? *
- Have water consumption reduction targets been set, with specific targets for water-stressed sites (E3-3)? *
Metrics: Water Withdrawal, Consumption & Discharge
- Is total water withdrawal quantified (E3-4)? *
- Is total water consumption (withdrawal minus discharge) disclosed? *
- Is the volume of water withdrawn and consumed in areas of high water stress disclosed separately? *
- Is water intensity (consumption per net revenue) reported?
- Is water stored and changes in storage disclosed where material?
Financial Effects
- Are anticipated financial effects from water and marine-related risks and opportunities disclosed (E3-5)?
- Have potential costs of water scarcity, discharge permits and regulatory change been considered?
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