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ESRS E3: Water·Disclosure Requirement E3-4

Water metrics

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 E3-4 · 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

12LRA preparation fields 12zu prüfende Aussagen 12Nachweisbereiche

Kern der Offenlegung

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.

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 own operations and the reporting boundary required by ESRS 1; preserve the defined terms and combined recycled-and-reused metric. Separate recycling and reuse may be shown only as additional information alongside the required combined total. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von E3-4 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

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.

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 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.

Bessere Anfrage

Provide the water balance, source records, six metric calculations, units, areas-with-water-stress mapping, boundary reconciliation, assumptions, validation and comparative information.

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

Reconcile withdrawal, discharge, consumption, storage and recycled-and-reused flows without double counting and document estimation methods.

Kontexthinweis

Explain acquisitions, disposals, scope changes or reliefs through the applicable ESRS requirements rather than an invented fluctuation rule.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für E3-4 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

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Ausprobieren Wie bereite ich E3-4 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

E3-4

innerhalb von ESRS E3: Water

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies (Water) → Karte Actions & Resources → Karte Targets → Karte Alle Offenlegungen durchsuchen →

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

Tiefer einsteigen · E3-4

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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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