AR 28. The undertaking may operate in various areas at water risk. When disclosing information under paragraph 28(b), the undertaking shall include such information only for those areas that have been identified as material in accordance with ESRS2 IRO-1 and ESRS2 SBM-3.
AR 29. When disclosing contextual information on water consumption performance required by paragraph 28(e), the undertaking shall explain the calculation methodologies and more specifically the share of the measure obtained from direct measurement, from sampling and extrapolation, or from best estimates.
AR 30. The undertaking may provide information on other breakdowns (i.e., per sector or segments).
AR 31. When disclosing information required by paragraph 29 the undertaking may provide additional intensity ratios based on other denominators.
AR 32. The undertaking may also provide information on its water withdrawals and water discharges.