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 E3-4
Water metrics
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 E3-4 · 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
E3-4 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E3-4 (lista de trabajo de LRA)
Report total water consumption for own operations in cubic metres or multiples thereof.
Report total water consumption in areas with water stress.
Report total water withdrawal.
Report total water discharge.
Report the combined total of water recycled and reused.
Report total water stored.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
Cómo prepararlo
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.
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 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.
Solicitud mejor
Provide the water balance, source records, six metric calculations, units, areas-with-water-stress mapping, boundary reconciliation, assumptions, validation and comparative information.
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
Reconcile withdrawal, discharge, consumption, storage and recycled-and-reused flows without double counting and document estimation methods.
Nota de contexto
Explain acquisitions, disposals, scope changes or reliefs through the applicable ESRS requirements rather than an invented fluctuation rule.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E3-4 — 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 |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Using water use instead of water consumption.
Using water-scarce instead of areas with water stress.
Splitting recycled and reused water into two required metrics.
Reporting an incomplete boundary.
Presenting methodology controls as topical datapoints.
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Pruebe
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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
E3-4
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 · E3-4
Aprenda a preparar esta divulgación de principio a fin
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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
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