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E3-4 – Water consumption

🗂️ ESRS E3 Water and Marine Resources, page 6

  1. The undertaking shall disclose information on its water consumption performance related to its material impacts, risks and opportunities.

  2. The objective of this Disclosure Requirement is to provide an understanding of the undertaking’s water consumption and any progress by the undertaking in relation to its targets.

  3. The disclosure required by paragraph 26 relates to own operations and shall include:

(a) total water consumption in m3;

(b) total water consumption in m3 in areas at water risk, including areas of high-water stress;

(c) total water recycled and reused in m3;

(d) total water stored and changes in storage in m3; and

(e) any contextual information necessary regarding points (a) to (d), including the water basins’ water quality and quantity, how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modelled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.

  1. The undertaking shall provide information on its water intensity: total water consumption in its own operations in m3 per million EUR net revenue.

Application Requirements

Section titled “Application Requirements”

AR 28. The undertaking may operate in various areas at water risk. When disclosing information under paragraph 28 (b), the undertaking shall include such information only for those areas that have been identified as material in accordance with ESRS2 IRO-1 and ESRS2 SBM-3.

AR 29. When disclosing contextual information on water consumption performance required by paragraph 26, the undertaking shall explain the calculation methodologies and more specifically the share of the measure obtained from direct measurement, from sampling and extrapolation, or from best estimates.

AR 30. The undertaking may provide information on other breakdowns (i.e., per sector or segments).

AR 31. When disclosing information required by paragraph 29 the undertaking may provide additional intensity ratios based on other denominators.