انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore the ESRS / CSRD course →
ESRS E3: Water·Disclosure Requirement E3-4
Water metrics
إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
بطاقة النشر
آخر مراجعة في 2026-07-24
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
المعيار
ESRS E3: Water
Disclosure Requirement E3-4 · 2026-5010-final
آخر مراجعة
2026-07-24
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
لإعداد هذا الإفصاح
جوهر الإفصاح
E3-4 reports six metrics for own operations: total water consumption, total water consumption in areas with water stress, total water withdrawal, total water discharge, total water recycled and reused, and total water stored.
Each metric is reported in cubic metres or multiples thereof. Water consumption, withdrawal and discharge are distinct defined concepts; water use is not a substitute for water consumption.
Recycled and reused water form one required combined metric. Separate recycling and reuse figures may be added as entity-specific information but must not replace the combined total.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Total water consumption | Report total water consumption for own operations in cubic metres or multiples thereof. | Dated source records, governance papers and approval evidence supporting total water consumption. | Environment / Sustainability reporting |
| Water consumption in areas with water stress | Report total water consumption in areas with water stress. | Dated source records, governance papers and approval evidence supporting water consumption in areas with water stress. | Environment / Sustainability reporting |
| Total water withdrawal | Report total water withdrawal. | Dated source records, governance papers and approval evidence supporting total water withdrawal. | Environment / Sustainability reporting |
| Total water discharge | Report total water discharge. | Dated source records, governance papers and approval evidence supporting total water discharge. | Environment / Sustainability reporting |
| Total water recycled and reused | Report the combined total of water recycled and reused. | Dated source records, governance papers and approval evidence supporting total water recycled and reused. | Environment / Sustainability reporting |
| Total water stored | Report total water stored. | Dated source records, governance papers and approval evidence supporting total water stored. | Environment / Sustainability reporting |
| Metric and unit | State the metric and unit of measurement. | Dated source records, governance papers and approval evidence supporting metric and unit. | Sustainability reporting |
| Relationship to material matters | Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant. | Dated source records, governance papers and approval evidence supporting relationship to material matters. | Sustainability reporting |
| Methodology and sources | Describe the measurement or calculation methodology, source data and significant assumptions. | Dated source records, governance papers and approval evidence supporting methodology and sources. | Sustainability reporting |
| Scope and boundary | State the reporting boundary, scope limitations and any applicable ESRS 1 relief. | Dated source records, governance papers and approval evidence supporting scope and boundary. | Sustainability reporting |
| Validation | State whether and how the metric was validated by an external body other than the assurance provider. | Dated source records, governance papers and approval evidence supporting validation. | Sustainability reporting |
| Comparatives and changes | Provide required comparative information and explain changes in definitions or methodologies where applicable. | Dated source records, governance papers and approval evidence supporting comparatives and changes. | Sustainability reporting |
＋ إظهار العناصر الفرعية لـ E3-4 (قائمة عمل LRA)
Report total water consumption for own operations in cubic metres or multiples thereof.
Report total water consumption in areas with water stress.
Report total water withdrawal.
Report total water discharge.
Report the combined total of water recycled and reused.
Report total water stored.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
كيفية إعداده
Use own operations and the reporting boundary required by ESRS 1; preserve the defined terms and combined recycled-and-reused metric.
Collect and reconcile the records for: Total water consumption; Water consumption in areas with water stress; Total water withdrawal; Total water discharge; Total water recycled and reused; Total water stored; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Separate recycling and reuse may be shown only as additional information alongside the required combined total.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the water balance, source records, six metric calculations, units, areas-with-water-stress mapping, boundary reconciliation, assumptions, validation and comparative information.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
طلب أفضل
Provide the water balance, source records, six metric calculations, units, areas-with-water-stress mapping, boundary reconciliation, assumptions, validation and comparative information.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Reconcile withdrawal, discharge, consumption, storage and recycled-and-reused flows without double counting and document estimation methods.
ملاحظة سياقية
Explain acquisitions, disposals, scope changes or reliefs through the applicable ESRS requirements rather than an invented fluctuation rule.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ E3-4 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧
02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧
03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Total water consumption is reported accurately and completely. | The response omits, misclassifies or overstates total water consumption. | Dated source records, governance papers and approval evidence supporting total water consumption. |
| Water consumption in areas with water stress is reported accurately and completely. | The response omits, misclassifies or overstates water consumption in areas with water stress. | Dated source records, governance papers and approval evidence supporting water consumption in areas with water stress. |
| Total water withdrawal is reported accurately and completely. | The response omits, misclassifies or overstates total water withdrawal. | Dated source records, governance papers and approval evidence supporting total water withdrawal. |
| Total water discharge is reported accurately and completely. | The response omits, misclassifies or overstates total water discharge. | Dated source records, governance papers and approval evidence supporting total water discharge. |
| Total water recycled and reused is reported accurately and completely. | The response omits, misclassifies or overstates total water recycled and reused. | Dated source records, governance papers and approval evidence supporting total water recycled and reused. |
| Total water stored is reported accurately and completely. | The response omits, misclassifies or overstates total water stored. | Dated source records, governance papers and approval evidence supporting total water stored. |
| Metric and unit is reported accurately and completely. | The response omits, misclassifies or overstates metric and unit. | Dated source records, governance papers and approval evidence supporting metric and unit. |
| Relationship to material matters is reported accurately and completely. | The response omits, misclassifies or overstates relationship to material matters. | Dated source records, governance papers and approval evidence supporting relationship to material matters. |
| Methodology and sources is reported accurately and completely. | The response omits, misclassifies or overstates methodology and sources. | Dated source records, governance papers and approval evidence supporting methodology and sources. |
| Scope and boundary is reported accurately and completely. | The response omits, misclassifies or overstates scope and boundary. | Dated source records, governance papers and approval evidence supporting scope and boundary. |
| Validation is reported accurately and completely. | The response omits, misclassifies or overstates validation. | Dated source records, governance papers and approval evidence supporting validation. |
| Comparatives and changes is reported accurately and completely. | The response omits, misclassifies or overstates comparatives and changes. | Dated source records, governance papers and approval evidence supporting comparatives and changes. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Using water use instead of water consumption.
Using water-scarce instead of areas with water stress.
Splitting recycled and reused water into two required metrics.
Reporting an incomplete boundary.
Presenting methodology controls as topical datapoints.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ E3-4؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات ESRS ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
ESRS
E3-4
ضمن ESRS E3: Water
ذات صلة واستكشاف
المزيد في ESRS E3 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · E3-4
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-e3-4/
مجانًا · LRA Community
احصل على أدوات E3-4 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←