ESRS layer · Environment

E3, Water and marine resources

Water withdrawal, consumption and discharge, operations in areas of water stress and effects on marine resources.

• StandardE3
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• E3-1Policies related to water and marine resources

  The policies are disclosed, stating whether they cover areas of water stress and discharges to the sea.

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

  Actions to reduce withdrawal and consumption are disclosed with the resources allocated.

• E3-3Targets related to water and marine resources

  Targets are stated with base year and target year, and whether they apply to areas of water stress.

• E3-4Water consumption

  Withdrawal, discharge and consumption are reported in cubic metres, including the part occurring in areas of water stress.

• E3-5Anticipated financial effects from water and marine resources related risks

  The amounts that may be affected by water related risks and opportunities are disclosed.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.