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ESRS E3: Water·Disclosure Requirement E3-4

Water metrics

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.

Apri la fonte ufficiale European Commission ↗ Condividi

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 E3-4 · 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
12LRA preparation fields 12affermazioni da verificare 12aree di evidenza

Focus dell’informativa

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.

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
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
＋ Mostra i sotto-elementi di E3-4 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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

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

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

Nota di contesto

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E3-4 — 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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Using water use instead of water consumption.
Using water-scarce instead of areas with water stress.
Splitting recycled and reused water into two required metrics.
Reporting an incomplete boundary.
Presenting methodology controls as topical datapoints.
✓ 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

E3-4

all’interno di ESRS E3: Water

Apri la fonte ufficiale →

Correlati ed esplora

Policies (Water) → SchedaActions & Resources → SchedaTargets → Scheda Sfoglia tutte le informative →

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

Approfondisci · E3-4

Impara a preparare questa informativa dall’inizio alla fine

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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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