{"id":4160,"date":"2024-12-17T21:24:08","date_gmt":"2024-12-17T19:24:08","guid":{"rendered":"https:\/\/esghub.ro\/?p=4160"},"modified":"2025-01-06T21:56:31","modified_gmt":"2025-01-06T19:56:31","slug":"esrs-e3-water-and-marine-resources","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-e3-resursele-de-apa-si-cele-marine\/","title":{"rendered":"ESRS E3 Water and marine resources"},"content":{"rendered":"

ESRS E3 addresses standards for reporting on water and marine resources. <\/span><\/strong><\/p>\n

The purpose of this standard is to understand:<\/span><\/strong>
\n- how a company influences water and marine resources<\/span><\/strong>
\n- what measures the company is implementing to prevent or minimise negative impacts<\/span><\/strong>
\n- how the company adapts its strategy to minimise negative influences.<\/span><\/strong>
\nThe standard covers both surface water and groundwater.<\/span><\/p>\n

ESRS E3 requires companies to provide information on water and marine resources, including managing impacts, risks and opportunities,<\/span>
\nas well as information on relevant parameters and targets. Main sub-themes include: water consumption, water abstraction, water discharge,<\/span>
\nocean dumping, extraction and utilisation of marine resources.<\/span>The content required for reporting depends on a materiality analysis, sector and reporting company.<\/span><\/p>\n

Date of entry into force<\/strong><\/span><\/h2>\n

Date of entry into force:<\/strong> companies may omit the information required by ESRS E3 - 5 (Expected financial impacts from impacts, risks and<\/span>
\nopportunities related to water and marine resources) in the first year of the sustainability statement. Companies can fulfil ESRS E3-5,<\/span>
\nreporting only qualitative information in the first three years of the sustainability statement.<\/span><\/p>\n

Reporting obligations<\/span><\/h2>\n

Managing impacts, risks and opportunities<\/span><\/strong>
\n- ESRS Reporting Requirement 2 IRO-1 - Description of the processes for identifying and assessing impacts, risks and impacts<\/span>
\nsignificant opportunities related to water and marine resources<\/span>
\n- Reporting Requirement E3-1 - Water and marine resource policies<\/span>
\n- Reporting requirement E3-2 - Actions and resources related to water and marine resources.<\/span>
\nIndicators and targets<\/span><\/strong>
\n- Reporting requirement E3-3 - Water and marine resources targets<\/span>
\n- Reporting requirement E3-4 - Water consumption<\/span>
\n- Disclosure Requirement E3-5 - Anticipated financial effects of impacts, risks and opportunities related to water resources and water management<\/span>
\nmarine ones.<\/span>ESRS E3 objectives
\n<\/span>
\nESRS E3<\/strong> aims to define reporting obligations that enable users of sustainability reports to gain a comprehensive understanding of<\/span>
\ndifferent aspects of the company's water and marine resources:<\/span>
\n- the company's significant positive and significant negative, actual or potential impacts on water and marine resources<\/span>
\n- explain any measures taken by the company to prevent or minimise significant adverse impacts on water resources; and<\/span>
\nmarine. This includes presenting the results of these measures, in particular in terms of reducing water consumption and managing<\/span>
\nassociated risks and opportunities<\/span>
\n- to what extent and in which areas the company contributes to the objectives of the European Green Pact, in particular as regards clean water, soils<\/span>
\nhealthy, fresh air, biodiversity and the sustainability of the blue economy and fisheries. In this context,<\/span>
\nrelevant EU guidelines, such as the Water Framework Directive and global environmental limits should be taken into account<\/span>
\n- company's plans and capabilities, strategy and business model to promote sustainable water use and protect the environment<\/span>
\nlong-term water resources, including protection of aquatic ecosystems and restoration of freshwater and marine habitats<\/span>
\n- the type and magnitude of significant risks and opportunities arising from the company's impacts and dependencies on the resource<\/span>
\nwater and marine and how the company manages these risks and opportunities<\/span>
\n- analysing the short, medium and long-term financial impacts resulting from the significant risks and opportunities in terms of<\/span>
\nwater and marine resources for the company.<\/span><\/p>\n

ESRS E3<\/strong> -1<\/span><\/h2>\n

Companies must disclose their strategies for managing impacts, risks and opportunities related to water and marine resources.<\/span>
\nThis includes an overview of water management, specific product and service approaches to protect water and measures to<\/span>
\nReducing water consumption in areas at risk. Companies in high water stress regions need to explain if there is no strategy<\/span>
\nand can provide a timetable for its development.<\/span><\/p>\n

ESRS E3<\/strong> -2<\/span><\/h2>\n

ESRS E3-2 requires companies to disclose the main measures they are taking to achieve their water and marine resource management objectives.<\/span>
\nThese include water management, the design of products and services related to water use, and measures in water-risk areas,<\/span>
\nincluding in regions with high water stress. Companies must, in accordance with ESRS E3, paragraph 19, present measures implemented in areas<\/span>
\nat high water risk, without the need for separate reporting for regions with high water stress.<\/span><\/p>\n

ESRS E3<\/strong> - 3<\/span><\/h2>\n

ESRS Disclosure Requirement E3-3 requires companies to explain their objectives in relation to water and marine resources. These objectives must<\/span>
\nsupport company strategies and address the significant impacts, risks and opportunities related to these resources. In the presentation<\/span>
\nobjectives, according to ESRS E1-3 in combination with ESRS 2 MDR-T, companies must include at least the following information:<\/span>
\n- Revealing the effectiveness of measures,<\/span>
\n- Measurable, time-bound and results-based objectives,<\/span>
\n- Overall progress in achieving objectives,<\/span>
\n- Monitor effectiveness and progress in achieving strategic objectives,<\/span>
\n- Stakeholder involvement in setting objectives.<\/span>
\nCompanies must also report whether and how they have set targets for managing significant impacts in exposed areas<\/span>
\nwater risks, as well as objectives related to reducing water consumption.<\/span><\/p>\n

ESRS E3<\/strong> - 4<\/span><\/h2>\n

Companies must disclose information about their water consumption in relation to significant impacts, risks and opportunities.<\/span>
\nThe aim of E3-4 is to report on water consumption and to show progress towards the water consumption reduction targets.<\/span>
\nProgress towards objectives can be presented, for example, in a tabular format or as a timeline.<\/span>
\nSpecific details relate to the company's own activities and include:<\/span>
\n- Total water consumption in cubic metres,<\/span>
\n- Water consumption in water-risk areas, including in regions with high water stress,<\/span>
\n- Total volume of water recovered and reused,<\/span>
\n- Total volume of water stored and changes in storage,<\/span>
\n- Additional information required on water use, including water quality, data collection methods and standards used.<\/span>
\nIn addition, companies have to disclose information on water intensity - this is the total water consumption of their own<\/span>
\noperations, expressed in cubic metres per million euro net revenue.<\/span><\/p>\n

ESRS E3<\/strong> -5<\/span><\/h2>\n

Under ESRS E3-5, companies are required to report the expected financial impacts arising from significant risks and opportunities associated with<\/span>
\nwater and marine resources. This information should complement reporting on ongoing impacts on the financial situation, performance<\/span>
\nfinancial statements and cash flows of the company as required by ESRS 2 SBM-3, paragraph 48(d).<\/span>
\nCompanies must provide the following information: quantification of the expected financial impacts in monetary terms or, if this is not<\/span>
\nqualitative information, description of financial impacts considered, associated impacts, dependencies and time horizons,<\/span>
\npresentation of the critical assumptions for quantifying the expected financial impacts, including the sources and degree of uncertainty of these assumptions.<\/span><\/p>\n

Read the original Standard below ESRS E3<\/strong><\/span><\/h2>","protected":false},"excerpt":{"rendered":"

ESRS E3 abordeaz\u0103 standarde pentru raportarea resurselor de ap\u0103 \u0219i marine. Scopul acestui standard este de a \u00een\u021belege: – cum influen\u021beaz\u0103 o companie resursele de ap\u0103 \u0219i marine – ce m\u0103suri implementeaz\u0103 compania pentru a preveni sau reduce impacturile negative – cum \u00ee\u0219i adapteaz\u0103 compania strategia pentru a minimiza influen\u021bele negative. Standardul se refer\u0103 at\u00e2t […]<\/p>\n","protected":false},"author":8,"featured_media":3737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":8,"footnotes":""},"categories":[91],"tags":[96,97],"class_list":["post-4160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-esrs-e3","tag-raportarea-resurselor-de-apa"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4160"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4160\/revisions"}],"predecessor-version":[{"id":4593,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4160\/revisions\/4593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/3737"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}