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Version date: 1 January 2024 - onwards
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Disclosure Requirement E3-1 - Policies related to water and marine resources (AR16-AR18)

AR 16. The policies described under this Disclosure Requirement may be integrated in broader environmental or sustainability policies covering different subtopics.

AR 17. When disclosing information under paragraph 9, the undertaking may disclose whether its policies:

(a) prevent further deterioration and protect and enhance the status of water bodies and aquatic ecosystems;

(b) promote sustainable water use based on a long-term protection of available water resources;

(c) aim at enhanced protection and improvement of the aquatic environment;

(d) promote a good environmental status of marine water; and

(e) promote reduction of water withdrawals and water discharges.

AR 18. The undertaking may also disclose information about policies which:

(a) contribute to good ecological and chemical quality of surface water bodies and good chemical quality and quantity of groundwater bodies, in order to protect human health, water supply, natural ecosystems and biodiversity, the good environmental s

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