E3-4_09 | ESRS E3 | AR 30. |
| E3-4 | Water consumption - sectors/SEGMENTS [table] | Table/Volume | | V | | | |
E3-5_06 | ESRS E3 | AR 33. |
| E3-5 | Explanation of how time horizons are defined, financial amounts are estimated and critical assumptions made (water and marine resources) | narrative | | V | | | 1 year |
E3-5_05 | ESRS E3 | AR 33. |
| E3-5 | Description of related products and services at risk (water and marine resources) | narrative | | V | | | 1 year |
E3-4_11 | ESRS E3 | AR 32. |
| E3-4 | Total water withdrawals | Volume | | V | | | |
E3-4_12 | ESRS E3 | AR 32. |
| E3-4 | Total water discharges | Volume | | V | | | |
E3-4_10 | ESRS E3 | AR 31. |
| E3-4 | Additional water intensity ratio | Percent | | V | | | |
E3-3_10 | ESRS E3 | AR 23. (b) | AR 25, AR 26
| E3-3 | Target relates to reduction of water discharges | semi-narrative | | V | | | |
E3-3_09 | ESRS E3 | AR 23. (a) | AR 24, AR 26
| E3-3 | Target relates to reduction of water withdrawals | semi-narrative | | V | | | |
E3-2_02 | ESRS E3 | AR 20. | AR 19 - AR 21
| E3-2 | Information about specific collective action for water and marine resources | narrative | | V | | | |
E3-1_12 | ESRS E3 | AR 18. (c) |
| E3-1 | The policy avoid impacts on affected communities. | semi-narrative | | V | | | |
E3-1_11 | ESRS E3 | AR 18. (b) |
| E3-1 | The policy minimise material impacts and risks and implement mitigation measures that aim to maintain the value and functionality of priority services and to increase resource efficiency on own operations | semi-narrative | | V | | | |
E3-1_10 | ESRS E3 | AR 18. (a) |
| E3-1 | The policly contributes to good ecological and chemical quality of surface water bodies and good chemical quality and quantity of groundwater bodies, in order to protect human health, water supply, natural ecosystems and biodiversity, the good environmental status of marine waters and the protection of the resource base upon which marine related activities depend; | semi-narrative | | V | | | |
E3-4_08 | ESRS E3 | 29. |
| E3-4 | Water intensity ratio | Intensity | | | SFDR | | |
E3-4_06 | ESRS E3 | 28. (e) | AR 29
| E3-4 | Disclosure of contextual information regarding warter consumption | narrative | | | | | |
E3-4_07 | ESRS E3 | 28. (e) | AR 29
| E3-4 | Share of the measure obtained from direct measurement, from sampling and extrapolation, or from best estimates | Percent | | | | | |
E3-4_04 | ESRS E3 | 28. (d) |
| E3-4 | Total water stored | Volume | | | | | |
E3-4_05 | ESRS E3 | 28. (d) |
| E3-4 | Changes in water storage | Volume | | | | | |
E3-4_03 | ESRS E3 | 28. (c) |
| E3-4 | Total water recycled and reused | Volume | | | SFDR | | |
E3-4_02 | ESRS E3 | 28. (b) | AR 28
| E3-4 | Total water consumption in areas at water risk, including areas of high-water stress | Volume | | | | | |
E3-4_01 | ESRS E3 | 28. (a) |
| E3-4 | Total water consumption | Volume | | | | | |
E3-5_01 | ESRS E3 | 33. (a) | AR 34
| E3-5 | Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from water and marine resources-related impacts | Monetary | | | | | 3 years |
E3-5_02 | ESRS E3 | 33. (a) |
| E3-5 | Disclosure of qualitative information of anticipated financial effects of material risks and opportunities arising from water and marine resources-related impacts | narrative | | | | | 1 year |
E3-5_04 | ESRS E3 | 33. (c) |
| E3-5 | Disclosure of critical assumptions used in estimates of financial effects of material risks and opportunities arising from water and marine resources-related impacts | narrative | | | | | 1 year |
E3-5_03 | ESRS E3 | 33. (b) |
| E3-5 | Description of effects considered and related impacts (water and marine resources) | narrative | | | | | 1 year |
E3-3_07 | ESRS E3 | 24. (c) | AR 22
| E3-3 | Disclosure of how responsibility for respecting identified ecological threshold is allocated (water and marine resources) | narrative | | V | | | |
E3-3_08 | ESRS E3 | 25. |
| E3-3 | Adopted and presented water and marine resources-related target is mandatory (based on legislation) | semi-narrative | | | | | |
E3-3_03 | ESRS E3 | 23. (c) |
| E3-3 | Disclosure of whether and how target relates to reduction of water consumption | narrative | | | | | |
E3-3_06 | ESRS E3 | 24. (b) | AR 22
| E3-3 | Disclosure of how ecological entity-specific threshold was determined (water and marine resources) | narrative/monetary | | V | | | |
E3-3_05 | ESRS E3 | 24. (a) | AR 22
| E3-3 | Disclosure of ecological threshold identified and methodology used to identify ecological threshold (water and marine resources) | narrative/monetary | | V | | | |
E3-3_04 | ESRS E3 | 24. | AR 22
| E3-3 | (Local) ecological threshold and entity-specific allocation were taken into consideration when setting water and marine resources target | semi-narrative | | V | | | |
E3.MDR-T_01-13 | ESRS E3 | 22. |
| E3-3 | Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ] | MDR-T | | | | | |
E3-3_02 | ESRS E3 | 23. (b) |
| E3-3 | Disclosure of whether and how target relates to responsible management of marine resources impacts, risks and opportunities | narrative | | | | | |
E3-3_01 | ESRS E3 | 23. (a) |
| E3-3 | Disclosure of whether and how target relates to management of material impacts, risks and opportunities related to areas at water risk | narrative | | | | | |
E3-2_03 | ESRS E3 | 19. | AR 19 - AR 21
| E3-2 | Disclosure of actions and resources in relation to areas at water risk | narrative | | | | | |
E3-2_01 | ESRS E3 | 18. | AR 19 - AR 21
| E3-2 | Layer in mitigation hierarchy to which action and resources can be allocated to (water and marine resources) | semi-narrative | | V | | | |
E3-1_07 | ESRS E3 | 13. | AR 16 - AR 18
| E3-1 | Disclosure of reasons for not having adopted policies in areas of high-water stress | narrative | Conditional | | SFDR | | |
E3-1_08 | ESRS E3 | 13. |
| E3-1 | Disclosure of timeframe in which policies in areas of high-water stress will be adopted | narrative | Conditional | V | SFDR | | |
E3.MDR-A_01-12 | ESRS E3 | 17. | AR 19 - AR 21
| E3-2 | Actions and resources in relation to water and marine resources [see ESRS 2 MDR-A] | MDR-A | | | | | |
E3-1_09 | ESRS E3 | 14. |
| E3-1 | Policies or practices related to sustainable oceans and seas have been adopted | semi-narrative | | | SFDR | | |
E3-1_03 | ESRS E3 | 12. (a) ii. | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses water treatment | narrative | | | | | |
E3-1_06 | ESRS E3 | 12. (c) | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses commitment to reduce material water consumption in areas at water risk | narrative | | | | | |
E3-1_05 | ESRS E3 | 12. (b) | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses product and service design in view of addressing water-related issues and preservation of marine resources | narrative | | | | | |
E3-1_04 | ESRS E3 | 12. (a) iii. | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses prevention and abatment of water pollution | narrative | | | | | |
E3.MDR-P_01-06 | ESRS E3 | 11. | AR 16 - AR 18
| E3-1 | Policies to manage its material impacts, risks and opportunities related to water and marine resources [see ESRS 2 MDR-P] | MDR-P | | | SFDR | | |
E3-1_02 | ESRS E3 | 12. (a) i. | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses the use and sourcing of water and marine resources in own operations | narrative | | | | | |
E3-1_01 | ESRS E3 | 12. (a) | AR 16 - AR 18
| E3-1 | Disclosure of whether and how policy adresses water management | narrative | | | | | |
E3.IRO-1_01 | ESRS E3 | 8. (a) | AR 1 - AR 15
| IRO-1 | Disclosure of whether and how assets and activities have been screened in order to identify actual and potential water and marine resources-related impacts, risks and opportunities in own operations and upstream and downstream value chain and methodologies, assumptions and tools used in screening [text block] | narrative | | | | | |
E3.IRO-1_02 | ESRS E3 | 8. (b) | AR 1 - AR 15
| IRO-1 | Disclosure of how consultations have been conducted (water and marine resources) [text block] | narrative | | | | | |