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ESRS E3: Water·Disclosure Requirement E3-3

Targets 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 E3-3 · 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
9LRA preparation fields 9affermazioni da verificare 9aree di evidenza

Focus dell’informativa

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.

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 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
＋ Mostra i sotto-elementi di E3-3 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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.

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 full GDR-T structure and keep reduction targets as one possible target type rather than the universal model.

Nota di contesto

Use areas with water stress where relevant, but do not replace the complete target scope with a basin or stressed-area split.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E3-3 — 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.
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ 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

E3-3

all’interno di ESRS E3: Water

Apri la fonte ufficiale →

Correlati ed esplora

Policies (Water) → SchedaActions & Resources → 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 · E3-3

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.

Explore the ESRS / CSRD course →
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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