Sustainability measurement & disclosure

ESRS E3

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Definition

ESRS E3 is the topical European Sustainability Reporting Standard on water and marine resources, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers the undertaking's impacts and dependencies on water (withdrawals, consumption, discharges) and on marine resources, including activities in water-stressed areas and across the value chain.

References

GetSunhatESRS standards guide — topical standard list and structure

standard scope

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

Overview

What it means

Disclosures follow the common ESRS structure of policies, actions, targets and metrics — including water consumption and recycling metrics and information on marine-resource use. E3 applies where the double-materiality assessment identifies water and marine resources as material, which is typical for food and beverage, apparel, mining and utilities.

How it is used

Used by CSRD reporters with significant water footprints or marine dependencies; complements CDP water disclosure and water-stewardship standards.

Why it matters

Water risk is among the most location-specific and financially material environmental issues; E3 makes it a standard disclosure object.