Skip to content
Docs

E3-2 – Actions and resources related to water and marine resources

🗂️ ESRS E3 Water and Marine Resources, page 5

  1. The undertaking shall disclose its water and marine resources-related actions and the resources allocated to their implementation.

  2. The objective of this Disclosure Requirement is to enable an understanding of the key actions taken and planned to achieve the water and marine resources-related policy objectives and targets.

  3. The description of the actions and resources shall follow the principles defined in ESRS 2 MDRA Actions and resources in relation to material sustainability matters. In addition to ESRS 2 MDR-A, the undertaking may specify to which layer in the mitigation hierarchy an action and

  4. Resources can be allocated to:

(a) avoid the use of water and marine resources;

(b) reduce the use of water and marine resources such as through efficiency measures;

(c) reclaiming and reuse of water; or

(d) restoration and regeneration of aquatic ecosystem and water bodies.

  1. The undertaking shall specify actions and resources in relation to areas at water risk, including areas of high-water stress.

Application Requirements

Section titled “Application Requirements”

AR 19. When disclosing information required under paragraph 15, the undertaking shall consider the actions, or action plans, contributing to address the material impacts, risks and opportunities identified. Useful guidance is provided by the Alliance for Water Stewardship (AWS).

AR 20. Considering that water and marine resources are shared resources which may require collective actions, or action plans, involving other stakeholders, the undertaking may provide information on those specific collective actions, including information on other parties (competitors, suppliers, retailers, customers, other business partners, local communities and authorities, government agencies…) and specific information on the project, its specific contribution, its sponsors and other participants.

AR 21. When providing information on capital expenditures, the undertaking may consider expenditures related, for example, to stormwater drain rehabilitation, pipelines, or machinery used to manufacture new low water-use products.