Bibliothèque des disclosuresGuide pratique pour chaque information à publier

ESRS E3: Water·Disclosure Requirement E3-4

Water metrics

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.

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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 E3-4 · 2026-5010-final

En vigueur

—

Source officielle : Ouvrir ↗

Dernière révision

2026-07-24

Support pédagogique LRA · Non publié ni approuvé par European Commission

Pour préparer cette information

12LRA preparation fields 12affirmations à vérifier 12domaines de preuve

Objet de l’information

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.

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

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Use own operations and the reporting boundary required by ESRS 1; preserve the defined terms and combined recycled-and-reused metric. Separate recycling and reuse may be shown only as additional information alongside the required combined total. Have the supporting records and the final response been reconciled?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	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

＋ Afficher les sous-éléments de E3-4 (liste de travail LRA)

Comment le préparer

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.

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 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.

Meilleure demande

Provide the water balance, source records, six metric calculations, units, areas-with-water-stress mapping, boundary reconciliation, assumptions, validation and comparative information.

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

Reconcile withdrawal, discharge, consumption, storage and recycled-and-reused flows without double counting and document estimation methods.

Note de contexte

Explain acquisitions, disposals, scope changes or reliefs through the applicable ESRS requirements rather than an invented fluctuation rule.

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Outils et formulaires de préparation

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Gratuit · Membres de la Community

01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 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
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.

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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

E3-4

au sein de ESRS E3 : Water

Ouvrir la source officielle →

Connexes et exploration

Policies (Water) → Fiche Actions & Resources → Fiche Targets → 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 · E3-4

Apprenez à préparer cette information de bout en bout

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.

Explore the ESRS / CSRD course →

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

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Obtenez vos outils E3-4 — gratuitement

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.