(a) ESRS E1 Climate Change addresses acute and chronic physical risks which arise from water and ocean-related hazards caused or exacerbated by climate change, including increasing water temperature, changing precipitation patterns and types, precipitation or hydrological variability, ocean acidification, saline intrusion, sea level rise, drought, water stress, heavy precipitation, floods and glacial lake outbursts.

(b) ESRS E2 Pollution addresses the emissions to water, including emissions to seawater, and the manufacturing, use and release of microplastics.

(c) ESRS E4 Biodiversity and Ecosystems addresses impacts on marine and freshwater ecosystems and biodiversity connected to the use of water.

(d) ESRS E5 Resource Use and Circular Economy addresses the type and circularity of resource inflows, including marine resources.

(e) ESRS S3 Affected Communities addresses material impacts on people and communities resulting from the undertaking's activities related to water, including changes in water availability, quality or access.