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 E3-3
Targets 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 E3-3 · 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
E3-3 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.
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 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 |
＋ Mostrar los subelementos de E3-3 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
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 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.
Solicitud mejor
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.
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
Use the full GDR-T structure and keep reduction targets as one possible target type rather than the universal model.
Nota de contexto
Use areas with water stress where relevant, but do not replace the complete target scope with a basin or stressed-area split.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E3-3 — 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. |
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Pruebe
¿Cómo preparo E3-3?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
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Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E3-3
dentro de ESRS E3: Water
Relacionado y explorar
Policies (Water) → FichaActions & Resources → FichaWater Metrics → Ficha
Ver todas las divulgaciones →
Más en ESRS E3 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E3-3
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-e3-3/
Gratis · LRA Community
Consiga sus herramientas para E3-3 — gratis
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