1. The objective of this Standard is to specify Disclosure Requirements which will enable users of the sustainability statement to understand:
(a) how the undertaking affects water and marine resources, in terms of material positive and negative actual or potential impacts;
(b) any actions taken, and the result of such actions to prevent or mitigate material actual or potential negative impacts, to protect water and marine resources, also with reference to reduction of water consumption, and to address risks and opportunities;
(c) whether, how and to what extent the undertaking contributes to the European Green Deal's ambitions for fresh air, clean water, healthy soil and biodiversity, as well as to the sustainability of the blue economy and fisheries sectors, taking account of the following: Directive 2000/60/EC of the European Parliament and of the Council [Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community act
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