Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
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ESRS E3: Water·Disclosure Requirement E3-2
Actions and resources related to water
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Última revisión el 2026-07-24
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Norma
ESRS E3: Water
Disclosure Requirement E3-2 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E3-2 (lista de trabajo de LRA)
Identify the material impacts, risks or opportunities addressed by each key action.
Describe key actions taken in the reporting year and planned for the future, including their timeframes.
Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.
Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.
Describe progress in implementing the action.
Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.
Explain significant assumptions or preconditions for the resource information where applicable.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
Provide the material-IRO mapping, action register, taken and planned actions, timeframes, scope, expected outcomes, policy-objective links, progress and significant resource evidence.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Distinguish key actions from routine controls and apply financial-resource fields only when resources are significant.
Nota de contexto
Cross-reference pollution actions to E2 and policies to E3-1 where that is their primary disclosure location.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E3-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
Obtenga respuestas prácticas para su contexto de reporte. Las dos primeras respuestas son gratuitas: únase gratis a LRA Community para continuar sin límite.
Pruebe
¿Cómo preparo E3-2?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
2 respuestas gratis
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E3-2
dentro de ESRS E3: Water
Relacionado y explorar
Más en ESRS E3 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E3-2
Aprenda a preparar esta divulgación de principio a fin
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-e3-2/
Gratis · LRA Community
Consiga sus herramientas para E3-2 — gratis
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