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E3-2 – Actions and resources related to water

Revised ESRS 2026

ESRS Standard

12. The undertaking shall disclose its key water-related actions and resources allocated to their implementation in accordance with the provisions of ESRS 2 GDR-A.

13. The undertaking shall specify key actions and resources related to areas with water stress.


Examples from previous practice

Examples serve only as an indication of how other companies have reported a disclosure requirement so far. Audited ESRS reports are not yet available. No guarantee is given for correctness or completeness.

E3-2 – Responsible use and allocation of water resources

Recording and reporting of water consumption

To analyse our water consumption comprehensively and to carry out targeted improvements, we plan to introduce, step by step and by 2027, systems for recording and reporting in all our facilities that are located in regions at risk from water shortage. Based on this data and in line with industry standards, we will develop site-specific water management plans. These plans contain commitments to reduce freshwater consumption, where economic and technical options exist. The plans are updated every year and embedded in an overarching global strategy to reduce water consumption.

Water management measures

Recognising that climate change and differing regional priorities increase the pressure on water resources, we will implement individual water management plans by 2030 for sites in regions at risk from water shortage. These plans take account of the specific conditions of each site and set targets to reduce freshwater consumption. In addition, they are intended to encourage dialogue with local stakeholders, in order to ensure sustainable use of water resources and to minimise local risks. The plans, which are reviewed every year, are intended to enable continuous improvement and to drive innovative approaches to protecting and preserving water resources. These also include nature-based solutions that take account of the link between water and biodiversity.

Fair use of water resources

Water is a shared resource that should be distributed fairly among all local parties. We actively work to raise awareness of water protection measures and to promote a community-based approach to tackling challenges in the handling of water. Through regular exchange with local stakeholders, we make sure that available water resources are distributed fairly. Where possible and where it can be governed by permit processes, we make surplus water resources available to the local community, for example from drainage in quarries or from the collection of rainwater.


This article has been machine translated. In case of errors, please contact [email protected].

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