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ESRS E3: Water·Disclosure Requirement E3-3
Targets related to water
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official European Commission source.
Published passport
Last reviewed 2026-07-24
Reviewed by
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 educational guidance · Not issued or endorsed by European Commission
Standard
ESRS E3: Water
Disclosure Requirement E3-3 · 2026-5010-final
Last reviewed
2026-07-24
LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
E3-3 reports measurable, time-bound and outcome-oriented qualitative or quantitative targets related to material water impacts, risks or opportunities, using the ESRS 2 GDR-T structure.
A water target need not always be a numerical reduction in withdrawal or consumption. It may address another material water outcome, provided its value or qualitative level, scope, period, methodology and relationship to policies and actions are clear.
Baseline values and base years are reported if defined by the undertaking. Milestones are reported if they have been set; neither should be presented as an unconditional field for every target.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities to which each target relates. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Relationship to policies and actions | Describe the target's relationship to policy objectives and actions. | Dated source records, governance papers and approval evidence supporting relationship to policies and actions. | Sustainability reporting |
| Target value or level | State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement. | Dated source records, governance papers and approval evidence supporting target value or level. | Sustainability reporting |
| Target scope | Describe scope across own operations, upstream and downstream value chain and geographical boundaries. | Dated source records, governance papers and approval evidence supporting target scope. | Sustainability reporting |
| Target period and milestones | State the target period and any milestones or interim targets that have been set. | Dated source records, governance papers and approval evidence supporting target period and milestones. | Sustainability reporting |
| Baseline | If the undertaking defined a baseline, state its value or level and base year. | Dated source records, governance papers and approval evidence supporting baseline. | Sustainability reporting |
| Methodologies and assumptions | Describe methodologies and significant assumptions used to define the target. | Dated source records, governance papers and approval evidence supporting methodologies and assumptions. | Sustainability reporting |
| Stakeholder involvement | Describe how stakeholders were involved in setting the target where applicable. | Dated source records, governance papers and approval evidence supporting stakeholder involvement. | Sustainability reporting |
| Performance and revisions | Report performance against the target and explain revisions to targets, methodologies or assumptions. | Dated source records, governance papers and approval evidence supporting performance and revisions. | Sustainability reporting |
＋ Show E3-3 sub-elements (LRA working checklist)
Identify the material impacts, risks or opportunities to which each target relates.
Describe the target's relationship to policy objectives and actions.
State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement.
Describe scope across own operations, upstream and downstream value chain and geographical boundaries.
State the target period and any milestones or interim targets that have been set.
If the undertaking defined a baseline, state its value or level and base year.
Describe methodologies and significant assumptions used to define the target.
Describe how stakeholders were involved in setting the target where applicable.
Report performance against the target and explain revisions to targets, methodologies or assumptions.
How to prepare it
Apply targets to the stated own-operations, value-chain and geographical scope and preserve the link to material water-related IROs.
Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions.
If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2 rather than constructing an artificial target.
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 target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodology, assumptions, stakeholder involvement and progress 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 target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodology, assumptions, stakeholder involvement and progress 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
Use the full GDR-T structure and keep reduction targets as one possible target type rather than the universal model.
Context note
Use areas with water stress where relevant, but do not replace the complete target scope with a basin or stressed-area split.
Download Centre
Preparation tools & forms
Professional preparation tools for E3-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
| Relationship to policies and actions is reported accurately and completely. | The response omits, misclassifies or overstates relationship to policies and actions. | Dated source records, governance papers and approval evidence supporting relationship to policies and actions. |
| Target value or level is reported accurately and completely. | The response omits, misclassifies or overstates target value or level. | Dated source records, governance papers and approval evidence supporting target value or level. |
| Target scope is reported accurately and completely. | The response omits, misclassifies or overstates target scope. | Dated source records, governance papers and approval evidence supporting target scope. |
| Target period and milestones is reported accurately and completely. | The response omits, misclassifies or overstates target period and milestones. | Dated source records, governance papers and approval evidence supporting target period and milestones. |
| Baseline is reported accurately and completely. | The response omits, misclassifies or overstates baseline. | Dated source records, governance papers and approval evidence supporting baseline. |
| Methodologies and assumptions is reported accurately and completely. | The response omits, misclassifies or overstates methodologies and assumptions. | Dated source records, governance papers and approval evidence supporting methodologies and assumptions. |
| Stakeholder involvement is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder involvement. | Dated source records, governance papers and approval evidence supporting stakeholder involvement. |
| Performance and revisions is reported accurately and completely. | The response omits, misclassifies or overstates performance and revisions. | Dated source records, governance papers and approval evidence supporting performance and revisions. |
Evidence pack to prepare
Common reporting gaps
Using the old standard title.
Presenting seven internal fields as the official checklist.
Omitting material-IRO and policy/action links.
Requiring a quantitative reduction target.
Treating baseline and milestones as unconditional.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E3-3
within ESRS E3: Water
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