可持续发展指挥中心 14 项
ESRS E3 Water and Marine Resources Checklist
此检查清单为英文版。
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- Is the volume of water withdrawn and consumed in areas of high water stress disclosed separately?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?
下载完整的ESRS E3 Water and Marine Resources Checklist检查清单
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