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E3-1 – Policies related to water and marine resources

🗂️ ESRS E3 Water and Marine Resources, page 4

  1. The undertaking shall describe its policies adopted to manage its material impacts, risks and opportunities related to water and marine resources.

  2. The objective of this Disclosure Requirement is to enable an understanding of the extent to which the undertaking has policies that address the identification, assessment, management and/or remediation of its material water and marine resources-related impacts, risks and opportunities.

  3. The disclosure required by paragraph 9 shall contain the information on the policies the undertaking has in place to manage its material impacts, risks and opportunities related to water and marine resources in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters.

  4. The undertaking shall indicate whether and how its policies address the following matters where material:

(a) water management including:

i. the use and sourcing of water and marine resources in its own operations;

ii. water treatment as a step towards more sustainable sourcing of water; and

iii. the prevention and abatement of water pollution resulting from its activities.

(b) product and service design in view of addressing water-related issues and the preservation of marine resources; and

(c) commitment to reduce material water consumption in areas at water risk in its own operations and along the upstream and downstream value chain.

  1. If at least one of the sites of the undertaking is located in an area of high-water stress and it is not covered by a policy, the undertaking shall state this to be the case and provide reasons for not having adopted such a policy. The undertaking may disclose a timeframe in which it aims to adopt such a policy.

  2. The undertaking shall specify whether it has adopted policies or practices related to sustainable oceans and seas.

Application Requirements

Section titled “Application Requirements”

AR 16. The policies described under this Disclosure Requirement may be integrated in broader environmental or sustainability policies covering different subtopics.

AR 17. When disclosing information under paragraph 9, the undertaking may disclose whether its policies :

(a) prevent further deterioration and protect and enhance the status of water bodies and aquatic ecosystems;

(b) promote sustainable water use based on a long-term protection of available water resources;

(c) aim at enhanced protection and improvement of the aquatic environment;

(d) promote a good environmental status of marine water; and

(e) promote reduction of water withdrawals and water discharges.

AR 18. The undertaking may also disclose information about policies which:

(a) contribute to good ecological and chemical quality of surface water bodies and good chemical quality and quantity of groundwater bodies, in order to protect human health, water supply, natural ecosystems and biodiversity, the good environmental status of marine waters and the protection of the resource base upon which marine related activities depend;

(b) minimise material impacts and risks and implement mitigation measures that aim to maintain the value and functionality of priority services and to increase resource efficiency on own operations; and (c) avoid impacts on affected communities.