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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
Materiale didattico LRA · Non emesso né approvato da European Commission
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ESRS E3: Water·Disclosure Requirement E3-1
Policies related to water
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Passaporto pubblicato
Ultima revisione il 2026-07-24
Revisionato da
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
Materiale didattico LRA · Non emesso né approvato da European Commission
Standard
ESRS E3: Water
Disclosure Requirement E3-1 · 2026-5010-final
Ultima revisione
2026-07-24
Materiale didattico LRA · Non emesso né approvato da European Commission
Per preparare questa informativa
Focus dell’informativa
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.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| 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 |
＋ Mostra i sotto-elementi di E3-1 (checklist di lavoro 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.
Come prepararla
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.
Richiedi i dati
Request the disclosure evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
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.
Richiesta migliore
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.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
Use the official term areas with water stress and distinguish policy content from supporting water-stress screening controls.
Nota di contesto
Do not calculate policy coverage percentages unless they are useful entity-specific information and clearly labelled as such.
Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per E3-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧
02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧
03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| 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. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
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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Prova
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Riferimenti al framework
Requisiti ESRS pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
ESRS
E3-1
all’interno di ESRS E3: Water
Correlati ed esplora
Altro in ESRS E3 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
Approfondisci · E3-1
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Come è costruita questa biblioteca
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63.171 pagine con citazioni a livello di pagina
272 schede disclosure realizzate da professionisti
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