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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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Disclosure Requirement E3-4 - Water consumption (paras. 26-29)

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

27. 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.

28. 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; [This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #6.2 in Table II of Annex I of Commission Delegated Regulation (EU) 2022/1288 regarding disclosure rules on sustainable investments ("Water usage and recycling", 2. Weighted average

Comparing proposed amendment...