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ESRS E3 Water and Marine Resources Checklist

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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  • Is the volume of water withdrawn and consumed in areas of high water stress disclosed separately?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?

ESRS E3 Water and Marine Resources Checklist 체크리스트 전체 다운로드

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