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ESRS E3: Water·Disclosure Requirement E3-2

Actions and resources 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.

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Passaporto pubblicato

Ultima revisione il 2026-07-24
RK 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 E3-2 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa
7LRA preparation fields 7affermazioni da verificare 7aree di evidenza

Focus dell’informativa

E3-2 reports key water-related actions taken during the reporting year and planned for the future, together with their timeframes, scope, expected outcomes and connection to material water-related impacts, risks and opportunities.

Where applicable, it explains how actions contribute to water-policy objectives. Significant current or expected resources are reported under GDR-A, including financial-statement references and material assumptions where relevant.

Policies belong to E3-1 and pollutants emitted to water belong to E2. Water-saving, remediation or pollution-control projects are included only when they are key actions relevant to the material water matter.

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 addressed by each key action. Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. Sustainability reporting
Actions taken and planned Describe key actions taken in the reporting year and planned for the future, including their timeframes. Dated source records, governance papers and approval evidence supporting actions taken and planned. Sustainability reporting / Operations
Action scope Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined. Dated source records, governance papers and approval evidence supporting action scope. Sustainability reporting / Operations
Expected outcomes and policy objectives Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives. Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives. Sustainability reporting
Progress Describe progress in implementing the action. Dated source records, governance papers and approval evidence supporting progress. Sustainability reporting
Significant resources Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references. Dated source records, governance papers and approval evidence supporting significant resources. Sustainability reporting / Finance
Resource assumptions and preconditions Explain significant assumptions or preconditions for the resource information where applicable. Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions. Sustainability reporting / Finance
＋ Mostra i sotto-elementi di E3-2 (checklist di lavoro LRA)

Come prepararla

Use revised ESRS E3 Water and the full GDR-A scope; do not treat marine resources or every operational programme as E3-2 content.
Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions.
If no key actions are in place or planned for identified material water-related IROs, record that fact through the applicable ESRS 2 route.
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 material-IRO mapping, action register, taken and planned actions, timeframes, scope, expected outcomes, policy-objective links, progress and significant resource evidence.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Richiesta migliore

Provide the material-IRO mapping, action register, taken and planned actions, timeframes, scope, expected outcomes, policy-objective links, progress and significant resource evidence.

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

Distinguish key actions from routine controls and apply financial-resource fields only when resources are significant.

Nota di contesto

Cross-reference pollution actions to E2 and policies to E3-1 where that is their primary disclosure location.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E3-2 — 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.

Gratis · Membri della Community
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.
Actions taken and planned is reported accurately and completely.The response omits, misclassifies or overstates actions taken and planned.Dated source records, governance papers and approval evidence supporting actions taken and planned.
Action scope is reported accurately and completely.The response omits, misclassifies or overstates action scope.Dated source records, governance papers and approval evidence supporting action scope.
Expected outcomes and policy objectives is reported accurately and completely.The response omits, misclassifies or overstates expected outcomes and policy objectives.Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.
Progress is reported accurately and completely.The response omits, misclassifies or overstates progress.Dated source records, governance papers and approval evidence supporting progress.
Significant resources is reported accurately and completely.The response omits, misclassifies or overstates significant resources.Dated source records, governance papers and approval evidence supporting significant resources.
Resource assumptions and preconditions is reported accurately and completely.The response omits, misclassifies or overstates resource assumptions and preconditions.Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Using the old standard title.
Including policies as E3-2 actions.
Omitting planned actions or expected outcomes.
Using geography alone as the action scope.
Requiring resources unconditionally.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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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

E3-2

all’interno di ESRS E3: Water

Apri la fonte ufficiale →

Correlati ed esplora

Policies (Water) → SchedaTargets → SchedaWater Metrics → Scheda Sfoglia tutte le informative →

Altro in ESRS E3 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · E3-2

Impara a preparare questa informativa dall’inizio alla fine

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.

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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