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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
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ESRS E3: Water·Disclosure Requirement E3-1
Policies related to water
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Dernière révision le 2026-07-24
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Norme
ESRS E3: Water
Disclosure Requirement E3-1 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
E3-1 reports water-related policies in accordance with ESRS 2 GDR-P. It links each policy to material water-related impacts, risks or opportunities and describes the policy's contents, objectives, scope, accountability and relevant commitments.
Where the undertaking has sites in areas with water stress that are not covered by water-related policies, it discloses that fact. Screening methods, thresholds and basin reviews may support this conclusion but are not separate E3-1 requirements.
If no water-related policy exists for a material water matter, the undertaking records that fact through the applicable ESRS 2 disclosure route rather than inventing a policy title.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities that each policy addresses. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Policy contents and objectives | Describe the policy's key contents and general objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. | Sustainability reporting |
| Policy scope and exclusions | Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. | Sustainability reporting |
| Accountability | Identify the most senior level in the undertaking accountable for implementation. | Dated source records, governance papers and approval evidence supporting accountability. | Sustainability reporting |
| Third-party commitments | Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation. | Dated source records, governance papers and approval evidence supporting third-party commitments. | Sustainability reporting |
| Stakeholder interests and availability | Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. | Sustainability reporting |
| Policy changes | Describe material policy changes during the reporting period, where applicable. | Dated source records, governance papers and approval evidence supporting policy changes. | Sustainability reporting |
| Uncovered sites in areas with water stress | State whether any own-operation sites in areas with water stress are not covered by water-related policies. | Dated source records, governance papers and approval evidence supporting uncovered sites in areas with water stress. | Environment / Sustainability reporting |
＋ Afficher les sous-éléments de E3-1 (liste de travail LRA)
Identify the material impacts, risks or opportunities that each policy addresses.
Describe the policy's key contents and general objectives.
Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.
Identify the most senior level in the undertaking accountable for implementation.
Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.
Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.
Describe material policy changes during the reporting period, where applicable.
State whether any own-operation sites in areas with water stress are not covered by water-related policies.
Comment le préparer
Use the GDR-P scope structure and revised ESRS E3 Water; do not include marine resources as though they remained part of E3.
Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Uncovered sites in areas with water stress.
The uncovered-site statement applies when sites in areas with water stress exist; internal screening evidence supports but does not replace the disclosure.
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
Provide the water-policy inventory, material-IRO mapping, scope and accountability evidence, policy changes, third-party commitments and the list of own-operation sites in areas with water stress not covered by policy.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Meilleure demande
Provide the water-policy inventory, material-IRO mapping, scope and accountability evidence, policy changes, third-party commitments and the list of own-operation sites in areas with water stress not covered by policy.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Use the official term areas with water stress and distinguish policy content from supporting water-stress screening controls.
Note de contexte
Do not calculate policy coverage percentages unless they are useful entity-specific information and clearly labelled as such.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E3-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
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02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
| Policy contents and objectives is reported accurately and completely. | The response omits, misclassifies or overstates policy contents and objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. |
| Policy scope and exclusions is reported accurately and completely. | The response omits, misclassifies or overstates policy scope and exclusions. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. |
| Accountability is reported accurately and completely. | The response omits, misclassifies or overstates accountability. | Dated source records, governance papers and approval evidence supporting accountability. |
| Third-party commitments is reported accurately and completely. | The response omits, misclassifies or overstates third-party commitments. | Dated source records, governance papers and approval evidence supporting third-party commitments. |
| Stakeholder interests and availability is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder interests and availability. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. |
| Policy changes is reported accurately and completely. | The response omits, misclassifies or overstates policy changes. | Dated source records, governance papers and approval evidence supporting policy changes. |
| Uncovered sites in areas with water stress is reported accurately and completely. | The response omits, misclassifies or overstates uncovered sites in areas with water stress. | Dated source records, governance papers and approval evidence supporting uncovered sites in areas with water stress. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Using the old Water and Marine Resources title.
Omitting GDR-P elements.
Treating screening methodology as the disclosure itself.
Requiring a policy coverage percentage.
Failing to provide an absence-of-policy route.
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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E3-1
au sein de ESRS E3 : Water
Connexes et exploration
Plus dans ESRS E3 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E3-1
Apprenez à préparer cette information de bout en bout
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-e3-1/
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