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ESRS E3: Water·Disclosure Requirement E3-4

Water metrics

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS E3: Water

Disclosure Requirement E3-4 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
12LRA preparation fields 12beweringen te toetsen 12bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van E3-4 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E3-4 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

E3-4

binnen ESRS E3: Water

Officiële bron openen →

Gerelateerd & verkennen

Policies (Water) → KaartActions & Resources → KaartTargets → Kaart Alle disclosures bekijken →

Meer in ESRS E3 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · E3-4

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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