1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E3: Water and marine resources (ESRS E3)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard E3: Water and marine resources (ESRS E3)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-3)
Applicable
 Interaction with other ESRS (paras. 4-6)
Disclosure requirements (paras. 7-33)
ESRS 2 General disclosures (paras. 7-33)
Applicable
 7.
Impact, risk and opportunity management (paras. 8-19)
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities (para. 8)
Applicable
 Disclosure Requirement E3-1 - Policies related to water and marine resources (paras. 9-14)
Applicable
 Disclosure Requirement E3-2 - Actions and resources related to water and marine resources (paras. 15-19)
Metrics and targets (paras. 20-33)
Applicable
 Disclosure Requirement E3-3 - Targets related to water and marine resources (paras. 20-25)
Applicable
 Disclosure Requirement E3-4 - Water consumption (paras. 26-29)
Applicable
 Disclosure Requirement E3-5 - Anticipated financial effects from material water and marine resources-related risks and opportunities (paras. 30-33)
Appendix A Application Requirements
ESRS 2 General disclosures
Impact, risk and opportunity management
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities (AR1-AR15)
Applicable
 Disclosure Requirement E3-1 - Policies related to water and marine resources (AR16-AR18)
Applicable
 Disclosure Requirement E3-2 - Actions and resources related to water and marine resources policies (AR19-AR21)
Metrics and targets
Applicable
 Disclosure Requirement E3-3 - Targets related to water and marine resources (AR22-AR27)
Amended
 Disclosure Requirement E3-4 - Water consumption (AR28-AR32)
Amended
 Disclosure Requirement E3-5 - Anticipated financial effects from material water and marine resources-related risks and opportunities (AR33-AR34)
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