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ESRS E3: Water·Disclosure Requirement E3-2

Actions and resources 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 E3-2 · 2026-5010-final

Gültig ab

—

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

7LRA preparation fields 7zu prüfende Aussagen 7Nachweisbereiche

Kern der Offenlegung

E3-2 reports key water-related actions taken during the reporting year and planned for the future, together with their timeframes, scope, expected outcomes and connection to material water-related impacts, risks and opportunities.

Where applicable, it explains how actions contribute to water-policy objectives. Significant current or expected resources are reported under GDR-A, including financial-statement references and material assumptions where relevant.

Policies belong to E3-1 and pollutants emitted to water belong to E2. Water-saving, remediation or pollution-control projects are included only when they are key actions relevant to the material water matter.

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 revised ESRS E3 Water and the full GDR-A scope; do not treat marine resources or every operational programme as E3-2 content. If no key actions are in place or planned for identified material water-related IROs, record that fact through the applicable ESRS 2 route. 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 addressed by each key action.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.	Sustainability reporting
Actions taken and planned	Describe key actions taken in the reporting year and planned for the future, including their timeframes.	Dated source records, governance papers and approval evidence supporting actions taken and planned.	Sustainability reporting / Operations
Action scope	Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.	Dated source records, governance papers and approval evidence supporting action scope.	Sustainability reporting / Operations
Expected outcomes and policy objectives	Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.	Sustainability reporting
Progress	Describe progress in implementing the action.	Dated source records, governance papers and approval evidence supporting progress.	Sustainability reporting
Significant resources	Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.	Dated source records, governance papers and approval evidence supporting significant resources.	Sustainability reporting / Finance
Resource assumptions and preconditions	Explain significant assumptions or preconditions for the resource information where applicable.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.	Sustainability reporting / Finance

＋ Teilelemente von E3-2 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Use revised ESRS E3 Water and the full GDR-A scope; do not treat marine resources or every operational programme as E3-2 content.

Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions.

If no key actions are in place or planned for identified material water-related IROs, record that fact through the applicable ESRS 2 route.

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 material-IRO mapping, action register, taken and planned actions, timeframes, scope, expected outcomes, policy-objective links, progress and significant resource evidence.

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

Bessere Anfrage

Provide the material-IRO mapping, action register, taken and planned actions, timeframes, scope, expected outcomes, policy-objective links, progress and significant resource evidence.

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

Distinguish key actions from routine controls and apply financial-resource fields only when resources are significant.

Kontexthinweis

Cross-reference pollution actions to E2 and policies to E3-1 where that is their primary disclosure location.

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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.
Actions taken and planned is reported accurately and completely.	The response omits, misclassifies or overstates actions taken and planned.	Dated source records, governance papers and approval evidence supporting actions taken and planned.
Action scope is reported accurately and completely.	The response omits, misclassifies or overstates action scope.	Dated source records, governance papers and approval evidence supporting action scope.
Expected outcomes and policy objectives is reported accurately and completely.	The response omits, misclassifies or overstates expected outcomes and policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.
Progress is reported accurately and completely.	The response omits, misclassifies or overstates progress.	Dated source records, governance papers and approval evidence supporting progress.
Significant resources is reported accurately and completely.	The response omits, misclassifies or overstates significant resources.	Dated source records, governance papers and approval evidence supporting significant resources.
Resource assumptions and preconditions is reported accurately and completely.	The response omits, misclassifies or overstates resource assumptions and preconditions.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

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 actions taken and planned.Dated source records, governance papers and approval evidence supporting action scope.Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.Dated source records, governance papers and approval evidence supporting progress.Dated source records, governance papers and approval evidence supporting significant resources.Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Häufige Lücken in der Berichterstattung

Using the old standard title.

Including policies as E3-2 actions.

Omitting planned actions or expected outcomes.

Using geography alone as the action scope.

Requiring resources unconditionally.

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Ausprobieren Wie bereite ich E3-2 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

E3-2

innerhalb von ESRS E3: Water

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies (Water) → 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 · E3-2

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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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