European Sustainability Reporting Standards (ESRS) Summary: ESRS E3 Water and marine resources
The objective of this standard is to understand: • How the company affects water and marine resources • The actions taken and the results of such to protect resources with reference to water withdrawals, consumption, use and discharges; habitat degradation and the pressure intensity on marine resources • Plans and capacity to adapt business model and operations to preserve and restore resources; the nature, type, extent and effects of material risks and opportunities on the company • Financial effects on short-, medium- and long-term time horizons of material risks and opportunities
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Water and marine resources
Biodiversity and ecosystems
Resource use and circular economy
Social Own workforce
Information to be reported | Number of disclosure requirements (DR): 5
Workers in the value chain
Affected communities
1. Impact, risk and opportunity management
• Read in conjunction and reported alongside impact, risks and opportunity management • Disclosures related to ESRS 2 IRO-1 — Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities • Policies related to water and marine resources • Actions and resources related to water and marine resources • Targets related to water and marine resources • Water consumption • Potential financial effects from material water and marine resources-related impacts, risks and opportunities
Consumers or end users
Governance Business conduct
Subtopics
1. Water 2. Marine Resources
2. Metrics and targets
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