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ESRS E3: Water·Disclosure Requirement E3-1

Policies related to water

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Offizielle European Commission-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-24

Geprüft von 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 LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Standard

ESRS E3: Water

Disclosure Requirement E3-1 · 2026-5010-final

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

8LRA preparation fields 8zu prüfende Aussagen 8Nachweisbereiche

Kern der Offenlegung

E3-1 reports water-related policies in accordance with ESRS 2 GDR-P. It links each policy to material water-related impacts, risks or opportunities and describes the policy's contents, objectives, scope, accountability and relevant commitments.

Where the undertaking has sites in areas with water stress that are not covered by water-related policies, it discloses that fact. Screening methods, thresholds and basin reviews may support this conclusion but are not separate E3-1 requirements.

If no water-related policy exists for a material water matter, the undertaking records that fact through the applicable ESRS 2 disclosure route rather than inventing a policy title.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Use the GDR-P scope structure and revised ESRS E3 Water; do not include marine resources as though they remained part of E3. The uncovered-site statement applies when sites in areas with water stress exist; internal screening evidence supports but does not replace the disclosure. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Material impacts, risks and opportunities	Identify the material impacts, risks or opportunities that each policy addresses.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.	Sustainability reporting
Policy contents and objectives	Describe the policy's key contents and general objectives.	Dated source records, governance papers and approval evidence supporting policy contents and objectives.	Sustainability reporting
Policy scope and exclusions	Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.	Dated source records, governance papers and approval evidence supporting policy scope and exclusions.	Sustainability reporting
Accountability	Identify the most senior level in the undertaking accountable for implementation.	Dated source records, governance papers and approval evidence supporting accountability.	Sustainability reporting
Third-party commitments	Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.	Dated source records, governance papers and approval evidence supporting third-party commitments.	Sustainability reporting
Stakeholder interests and availability	Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.	Dated source records, governance papers and approval evidence supporting stakeholder interests and availability.	Sustainability reporting
Policy changes	Describe material policy changes during the reporting period, where applicable.	Dated source records, governance papers and approval evidence supporting policy changes.	Sustainability reporting
Uncovered sites in areas with water stress	State whether any own-operation sites in areas with water stress are not covered by water-related policies.	Dated source records, governance papers and approval evidence supporting uncovered sites in areas with water stress.	Environment / Sustainability reporting

＋ Teilelemente von E3-1 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Use the GDR-P scope structure and revised ESRS E3 Water; do not include marine resources as though they remained part of E3.

Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Uncovered sites in areas with water stress.

The uncovered-site statement applies when sites in areas with water stress exist; internal screening evidence supports but does not replace the disclosure.

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the water-policy inventory, material-IRO mapping, scope and accountability evidence, policy changes, third-party commitments and the list of own-operation sites in areas with water stress not covered by policy.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Bessere Anfrage

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Use the official term areas with water stress and distinguish policy content from supporting water-stress screening controls.

Kontexthinweis

Do not calculate policy coverage percentages unless they are useful entity-specific information and clearly labelled as such.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Material impacts, risks and opportunities is reported accurately and completely.	The response omits, misclassifies or overstates material impacts, risks and opportunities.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.
Policy contents and objectives is reported accurately and completely.	The response omits, misclassifies or overstates policy contents and objectives.	Dated source records, governance papers and approval evidence supporting policy contents and objectives.
Policy scope and exclusions is reported accurately and completely.	The response omits, misclassifies or overstates policy scope and exclusions.	Dated source records, governance papers and approval evidence supporting policy scope and exclusions.
Accountability is reported accurately and completely.	The response omits, misclassifies or overstates accountability.	Dated source records, governance papers and approval evidence supporting accountability.
Third-party commitments is reported accurately and completely.	The response omits, misclassifies or overstates third-party commitments.	Dated source records, governance papers and approval evidence supporting third-party commitments.
Stakeholder interests and availability is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder interests and availability.	Dated source records, governance papers and approval evidence supporting stakeholder interests and availability.
Policy changes is reported accurately and completely.	The response omits, misclassifies or overstates policy changes.	Dated source records, governance papers and approval evidence supporting policy changes.
Uncovered sites in areas with water stress is reported accurately and completely.	The response omits, misclassifies or overstates uncovered sites in areas with water stress.	Dated source records, governance papers and approval evidence supporting uncovered sites in areas with water stress.

Vorzubereitendes Nachweispaket

Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.Dated source records, governance papers and approval evidence supporting policy contents and objectives.Dated source records, governance papers and approval evidence supporting policy scope and exclusions.Dated source records, governance papers and approval evidence supporting accountability.Dated source records, governance papers and approval evidence supporting third-party commitments.Dated source records, governance papers and approval evidence supporting stakeholder interests and availability.Dated source records, governance papers and approval evidence supporting policy changes.Dated source records, governance papers and approval evidence supporting uncovered sites in areas with water stress.

Häufige Lücken in der Berichterstattung

Using the old Water and Marine Resources title.

Omitting GDR-P elements.

Treating screening methodology as the disclosure itself.

Requiring a policy coverage percentage.

Failing to provide an absence-of-policy route.

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Ausprobieren Wie bereite ich E3-1 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

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Verweise auf das Rahmenwerk

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

ESRS

E3-1

innerhalb von ESRS E3: Water

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Actions & Resources → Karte Targets → Karte Water Metrics → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS E3 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · E3-1

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

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