{"id":4160,"date":"2024-12-17T21:24:08","date_gmt":"2024-12-17T19:24:08","guid":{"rendered":"https:\/\/esghub.ro\/?p=4160"},"modified":"2026-08-26T10:51:52","modified_gmt":"2026-08-26T07:51:52","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<\/strong>\u00a0sets out the reporting requirements relating to material water-related impacts, risks and opportunities.<\/p>\n

The standard applies where water is associated with material impacts, risks or opportunities identified by the company.<\/p>\n

ESRS E3 covers water use, including:<\/p>\n

\u2013 water abstraction
\n\u2013 water consumption
\n\u2013 water drainage
\n\u2013 stored water.<\/p>\n

Water includes fresh water and other types of water, including brackish water, surface water, groundwater, seawater, produced water and water supplied by third parties.<\/p>\n

Reporting obligations<\/h2>\n

The revised ESRS E3 comprises four presentation requirements:<\/p>\n

Managing impacts, risks and opportunities<\/strong><\/p>\n

- E3-1 Water-related policies<\/strong>
\n- E3-2 Water-related actions and resources<\/strong><\/p>\n

Indicators and targets<\/strong><\/p>\n

- E3-3 Water-related objectives<\/strong>
\n- E3-4 Water indicators<\/strong><\/p>\n

The ESRS E3 requirements supplement the general information set out in ESRS 2, including that relating to material impacts, risks and opportunities and their associated financial effects.<\/p>\n

ESRS E3-1 Water-related policies<\/h2>\n

The company must set out the policies it uses to manage material water-related impacts, risks and opportunities, in accordance with ESRS 2 GDR-P<\/strong>.<\/p>\n

If the company has sites located in areas of water stress that are not covered by its water policies, it must state this.<\/p>\n

Water stress takes into account not only the availability and quantity of water, but also its quality and accessibility.<\/p>\n

ESRS E3-2 Water-related actions and resources<\/h2>\n

The company must set out its key water-related actions and the resources allocated to their implementation, in accordance with ESRS 2 GDR-A<\/strong>.<\/p>\n

The relevant measures and resources for areas experiencing water stress must be identified separately.<\/p>\n

ESRS E3-3 Water-related objectives<\/h2>\n

The company must set out its water-related objectives in accordance with ESRS 2 GDR-T<\/strong>.<\/p>\n

Where relevant, targets should be set in relation to specific geographical areas, including areas experiencing water stress.<\/p>\n

ESRS E3-4 Water indicators<\/h2>\n

The company must report the following indicators for its own operations:<\/p>\n

\u2013 total water consumption;
\n\u2013 total water consumption in areas experiencing water stress;
\n\u2013 total water abstraction;
\n\u2013 complete draining of water;
\n\u2013 the total volume of water recycled and reused;
\n\u2013 the total volume of water stored.<\/p>\n

The figures are reported in cubic metres or multiples thereof.<\/p>\n

Water consumption can be measured directly, modelled or estimated. It can also be calculated as the difference between the total volume of water abstracted and the total volume of water discharged during the reporting period.<\/p>\n

Areas experiencing water stress<\/h2>\n

ESRS E3 pays particular attention to areas experiencing water stress.<\/p>\n

Any assessment of water stress must take into account not only the availability and quantity of water resources, but also their quality and accessibility.<\/p>\n

The assessment is usually carried out at least at the level of the catchment area. Adapted methodologies and local information may be used to identify areas at risk of water stress.<\/p>\n

Relationship with other ESRS standards<\/h2>\n

Water-related aspects may also be relevant to other standards:<\/p>\n

- ESRS E1 Climate change<\/strong> addresses the physical risks associated with water and the oceans that are caused or exacerbated by climate change, such as drought, floods, rising sea levels or water stress;<\/p>\n

- ESRS E2 Pollution<\/strong> covers emissions into water, including marine waters, as well as microplastics;<\/p>\n

- ESRS E4 Biodiversity and Ecosystems<\/strong> addresses the impacts on marine and freshwater ecosystems;<\/p>\n

- ESRS E5 Resource use and the circular economy<\/strong> treats the resources used as inputs, including marine resources;<\/p>\n

- ESRS S3 Affected communities<\/strong> addresses the impacts on people and communities associated with the availability, quality or access to water.<\/p>\n

Financial implications<\/h2>\n

The ESRS E3 version, revised in 2026 no longer contains a separate E3-5 requirement regarding the anticipated financial effects<\/strong>.<\/p>\n

The financial effects of material water-related risks and opportunities are presented in accordance with the general requirements set out in ESRS 2 SBM-3<\/strong>.<\/p>\n

ESRS E3 following the 2026 revision<\/h2>\n

The revised ESRS E3 is more focused than the previous version and emphasises material information on water-related policies, actions, targets and indicators.<\/p>\n

The standard pays particular attention to operations located in areas experiencing water stress and to how the company manages the associated impacts, risks and opportunities.<\/p>\n

Note on legal status:<\/strong> Comisia European\u0103 a adoptat la 3 iulie 2026 Commission Delegated Regulation of 3 July 2026 amending Delegated Regulation (EU) 2023\/2772 as regards the ESRS simplification, actul delegat prin care sunt revizuite \u0219i simplificate standardele ESRS. Actul delegat \u0219i anexele sunt disponibile pe pagina oficial\u0103 a Comisiei Europene:
\nhttps:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en<\/a><\/p>","protected":false},"excerpt":{"rendered":"

ESRS E3\u00a0stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de ap\u0103. Standardul se aplic\u0103 atunci c\u00e2nd apa este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale identificate de companie. ESRS E3 acoper\u0103 utilizarea apei, inclusiv: – prelevarea apei – consumul de ap\u0103 – evacuarea apei – apa stocat\u0103. Apa include apa dulce \u0219i […]<\/p>\n","protected":false},"author":8,"featured_media":3737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":9,"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":4,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4160\/revisions"}],"predecessor-version":[{"id":10932,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4160\/revisions\/10932"}],"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}]}}