Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

ESRS E3: Water·Disclosure Requirement E3-4

Water metrics

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

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Опубликованный паспорт

Последняя проверка 2026-07-24

Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено European Commission

Стандарт

ESRS E3: Water

Disclosure Requirement E3-4 · 2026-5010-final

Вступает в силу

—

Официальный источник: Открыть ↗

Последняя проверка

2026-07-24

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Чтобы подготовить это раскрытие

12LRA preparation fields 12утверждений для проверки 12областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Use own operations and the reporting boundary required by ESRS 1; preserve the defined terms and combined recycled-and-reused metric. Separate recycling and reuse may be shown only as additional information alongside the required combined total. Have the supporting records and the final response been reconciled?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты E3-4 (рабочий чек-лист LRA)

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

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

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для E3-4 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
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.

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Попробуйте Как подготовить E3-4? Какие данные нужно собрать? Каких ошибок избегать?

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Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

ESRS

E3-4

в составе ESRS E3: Water

Открыть официальный источник →

Связанное и другое

Policies (Water) → Карточка Actions & Resources → Карточка Targets → Карточка Все раскрытия →

Больше в ESRS E3 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · E3-4

Научитесь готовить это раскрытие от начала до конца

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 →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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Бесплатно · LRA Community

Получите инструменты для E3-4 — бесплатно

Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

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