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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 E3-3
Targets 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 E3-3 · 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
E3-3 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.
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 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 |
＋ Afficher les sous-éléments de E3-3 (liste de travail 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.
Comment le préparer
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.
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 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.
Meilleure demande
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.
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 full GDR-T structure and keep reduction targets as one possible target type rather than the universal model.
Note de contexte
Use areas with water stress where relevant, but do not replace the complete target scope with a basin or stressed-area split.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E3-3 — 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 ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
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. |
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E3-3
au sein de ESRS E3 : Water
Connexes et exploration
Policies (Water) → FicheActions & Resources → FicheWater Metrics → Fiche
Parcourir toutes les informations →
Plus dans ESRS E3 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E3-3
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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-e3-3/
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