ESRS Standard
ESRS Standard
-> back to E3 - Targets
4 The topic of Water and Marine resources is closely linked to other environmental topics such as Climate Change, Pollution, Biodiversity and Circular economy. To provide a comprehensive overview, relevant disclosure requirements on aspects that may be material to the topic of Water and Marine resources are also included in the disclosure requirements of the following environment-related ESRSs:
(a) in ESRS E1 Climate Change, which specifically addresses acute and chronic Physical risks arising from Risks related to water and oceans that are created or exacerbated by climate change, including rising water temperatures, changing precipitation patterns and types (rain, hail, snow/ice), variability of precipitation and hydrological variability, ocean acidification, saltwater intrusion, sea level rise, drought, high water stress, heavy precipitation, flooding and glacial lake overflow,
b) ESRS E2 Pollution, which deals in particular with emissions to water, including emissions to the oceans, and the use and production of Microplastics,
c) ESRS E4 Biodiversity and Ecosystems, which deals in particular with the conservation and sustainable use of aquatic Freshwater ecosystems and oceans and seas and the Impacts thereon, and
d) ESRS E5 Resource use and Circular economy, which specifically addresses waste management (including plastics) and the transition to non-renewable wastewater resources, reducing the use of plastics and recycling wastewater.
5. the company's impacts on water and Marine resources affect people and communities. Material adverse impacts on communities affected by impacts attributable to the enterprise related to water and Marine resources are captured in ESRS S3 Affected Communities.
6 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 General Disclosures.
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