ESRS E3 Water and Marine resources
NEW! We have updated our articles on the scales!
Thanks to feedback from auditors and our customers, we have changed some points and added new examples.
We hope to provide even more clarity.
You can find examples of reasoned assessments in the article on examples of environmental assessments. Definitions of terms relating to water are explained here.
Scale
Key questions: How serious is the impact (positive/negative) on the topic in question? How strongly are the affected areas influenced?
Consideration of quantities: If the company wishes to take quantities into account, it is advisable to include these in the extent in the form of the intensity of the respective environmental impact. A possible key question is: How high are the corresponding quantities of the environmental impact in relation to the business activity (e.g. quantities produced or net revenue)?
| Negative Impacts |
5 | Critical damage: Extremely serious impacts on the environment |
4 | High harm: Significant Impacts on the environment |
3 | Medium harm: Moderate Impacts on the environment |
2 | Minor damage: Slight Impacts on the environment |
1 | Minor damage: No to barely perceptible Impacts on the environment |
| Positive Impacts |
5 | Maximum environmental benefit: Business model contributes significantly to improving the environment and creates sustainable environmental benefits. |
4 | High environmental benefit: Significant positive impacts, e.g. by conserving resources, reducing CO₂ or promoting ecological cycles |
3 | Moderate impact: Moderate positive effects on the environment or a largely neutral impact with development potential for greater sustainability |
2 | Low environmental benefit: Slight positive effects, but still potential for optimization for sustainable development. |
1 | Hardly any environmental benefits: No to hardly perceptible positive Impacts on the environment. |
Important note when formulating impacts: The mere reduction or avoidance of negative impacts does not constitute a positive impact. Positive impacts must not be actions that merely serve to compensate for a negative effect.
Example: If a company's core business is Recycling Raw materials, this can be a positive environmental impact. On the other hand, the installation of a photovoltaic module on a company building is merely an Actions to reduce negative effects and therefore not a positive Impacts in the sense of the sustainability assessment see gross principle.
Possible "Scale" indicators
The example indicators serve as a guide for the company-specific adaptation of the scales.
| Example indicators |
E3 |
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Examples expanded and based on OECD (2018), OECD Due Diligence Guidance for Responsible Business Conduct, OECD Publishing, Paris, page 43 ff.
Scope
Key questions: How widespread is the Impacts? From which point of origin (e.g. along the Value chain, own production facility) does it spread and which areas are affected? Where does it occur in relation to the entire area in which the company operates?
| Negative/positive Impacts |
5 | Global: Comprehensive and far-reaching influence on the entire world |
4 | Large: Impact on entire countries |
3 | Medium: Influence on several regions |
2 | Limited: Influence on a limited group or region |
1 | Local: Influence on a small area |
Irreversibility
Key questions: To what extent can the impacts be reversed and the original state restored? How much time and financial resources are required for restoration?
| Negative/positive Impacts |
5 | Impossible: There is no way to completely eliminate the Impacts |
4 | Difficult: There are considerable hurdles to remedying the impacts or restoring the original state (very long-term and/or very costly in terms of time and financial resources) |
3 | Moderate: Eliminating the impacts is feasible, but requires significant efforts to restore the original state (medium-term and/or significant effort in terms of time and financial resources) |
2 | Minor: Elimination of the Impacts is feasible and requires manageable efforts to restore the original condition (short-term and/or with manageable effort in terms of time and financial resources) |
1 | Minimal: Impacts can be remedied almost effortlessly to restore the original state (very short term and/or with little effort in terms of time and financial resources) |
This article has been machine translated. In case of errors, please contact [email protected].