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London Reporting Academy ESRS E3 · Water · Disclosure Requirement E3-2

Applicable from FY2027

This revised ESRS edition applies from reporting year 2027. For reporting years 2024–2026, use the ESRS 2023 edition.

Actions and resources related to water

E3-2 · mandatory · metrics + narrative

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.

Start preparing ↓ Official European Commission source ↗

Disclosure focus

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.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Material impacts, risks and opportunities

    Sustainability reporting

    Identify the material impacts, risks or opportunities addressed by each key action.

    Evidence Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.

    Watch for The published response for material impacts, risks and opportunities is incomplete or does not match the supporting records.

  • Actions taken and planned

    Sustainability reporting / Operations

    Describe key actions taken in the reporting year and planned for the future, including their timeframes.

    Evidence Dated source records, governance papers and approval evidence supporting actions taken and planned.

    Watch for The published response for actions taken and planned is incomplete or does not match the supporting records.

  • Action scope

    Sustainability reporting / Operations

    Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.

    Evidence Dated source records, governance papers and approval evidence supporting action scope.

    Watch for The published response for action scope is incomplete or does not match the supporting records.

  • Expected outcomes and policy objectives

    Sustainability reporting

    Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.

    Evidence Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.

    Watch for The published response for expected outcomes and policy objectives is incomplete or does not match the supporting records.

  • Progress

    Sustainability reporting

    Describe progress in implementing the action.

    Evidence Dated source records, governance papers and approval evidence supporting progress.

    Watch for The published response for progress is incomplete or does not match the supporting records.

  • Significant resources

    Sustainability reporting / Finance

    Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.

    Evidence Dated source records, governance papers and approval evidence supporting significant resources.

    Watch for The published response for significant resources is incomplete or does not match the supporting records.

  • Resource assumptions and preconditions

    Sustainability reporting / Finance

    Explain significant assumptions or preconditions for the resource information where applicable.

    Evidence Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

    Watch for The published response for resource assumptions and preconditions is incomplete or does not match the supporting records.

Before you start

  • 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?
＋ Show E3-2 sub-elements (LRA working checklist)

How to prepare it

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.

Request the data

Request the disclosure evidence

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

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.

Better request

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

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

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

Context note

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

Download Centre

Preparation tools & forms

Download preparation tools for E3-2 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Check

For each claim, check the evidence

  • Material impacts, risks and opportunities is reported accurately and completely.

    Risk The response omits, misclassifies or overstates material impacts, risks and opportunities.

    Evidence to check Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.

  • Actions taken and planned is reported accurately and completely.

    Risk The response omits, misclassifies or overstates actions taken and planned.

    Evidence to check Dated source records, governance papers and approval evidence supporting actions taken and planned.

  • Action scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates action scope.

    Evidence to check Dated source records, governance papers and approval evidence supporting action scope.

  • Expected outcomes and policy objectives is reported accurately and completely.

    Risk The response omits, misclassifies or overstates expected outcomes and policy objectives.

    Evidence to check Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.

  • Progress is reported accurately and completely.

    Risk The response omits, misclassifies or overstates progress.

    Evidence to check Dated source records, governance papers and approval evidence supporting progress.

  • Significant resources is reported accurately and completely.

    Risk The response omits, misclassifies or overstates significant resources.

    Evidence to check Dated source records, governance papers and approval evidence supporting significant resources.

  • Resource assumptions and preconditions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates resource assumptions and preconditions.

    Evidence to check Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Evidence pack to prepare

Common reporting gaps

  • 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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Framework references

Relevant ESRS requirements and related disclosures

ESRS

E3-2

within ESRS E3: Water

Open official source →

Guides that settle this question

ESRS E3 Water: Withdrawal, Consumption, Discharge and Water-Stress Reporting →

Related & explore

Policies (Water) → CardTargets → CardWater Metrics → CardBrowse all disclosures →

More in ESRS E3 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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