ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Concept", which is used within the German version of the ESRS Standard.
(9) The entity shall describe the policies it uses to manage its Material Impacts, Risks and Opportunities related to Water and Marine resources. (72)
(10) The objective of this disclosure requirement is to provide an understanding of the extent to which the company has policies in place to address the identification, assessment, management and/or improvement of its Material Impacts, Risks and Opportunities related to Water and Marine resources.
11. the disclosures required by paragraph 9 shall include information on the policies the company has in place to manage its Material Impacts, Risks and Opportunities related to Water and Marine resources in accordance with ESRS 2 MDR-P Approaches to Addressing Material Sustainability Aspects.
12 The company discloses whether and to what extent its policies address the following (where material):
a) Water management, including
i. the use and sourcing of water and Marine resources in its own operations,
ii. water treatment as a step towards more sustainable water sourcing; and
iii. the prevention and reduction of water pollution caused by its activities.
b) designing products and services with regard to water-related issues and the conservation of Marine resources; and
c) committing to reduce Materiality of Water consumption in Areas at water risk in its own operations and within the upstream and downstream Value chain.
13. if at least one of the company's sites is located in an Area of high-water stress and is not covered by a Policy, the company shall disclose this and justify why it has not adopted such a Policy. The company may indicate a timeframe within which it intends to adopt such a policy. (73)
(14) The company shall state whether it has any policies or practices related to marine sustainability. (74)
Application Requirements (AR)
Application Requirements (AR)
AR 16 Policies described in this disclosure requirement may be integrated into broader environmental or sustainability policies that cover multiple subtopics.
AR 17 When disclosing the information referred to in paragraph 9, the company may disclose whether it has adopted policies to
a) prevent further degradation and protect and improve the status of water bodies and aquatic ecosystems
(b) promote sustainable water use based on long-term protection of existing resources
(c) to achieve better protection and improvement of the aquatic environment
(d) to promote good environmental status of marine waters; and
e) to promote the reduction of water withdrawals and discharges.
AR 18 The company may also provide information on policies that
a) contribute to good ecological and chemical quality of surface waters and good chemical quality and quantity of groundwater to protect human health, water supply, natural ecosystems and biodiversity, as well as good environmental status of marine waters and protection of the resource base for marine-related activities,
b) Material risks and impacts are minimized and mitigation measures are implemented to maintain the value and functionality of priority services and increase resource efficiency in own operations; and
c) Impacts on Affected Communities are prevented.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E3-1 - Water and Marine resources strategy
Strategic water management
We pursue the fundamental goal of using resources effectively and responsibly. This principle also applies to our water management and is a central component of our strategic orientation as part of our Group-wide environmental mission and sustainability strategy.
An important indicator of our success is the specific Water consumption per unit produced, which we continuously monitor and optimize in line with the targets of our environmental strategy. In 2022, for example, we already achieved our target of reducing Water consumption per unit produced by 23% by 2025 compared to 2010. We are making further progress through the use of innovative technologies and optimized processes, in particular through the reuse of water in our production cycles. This enables us to sustainably reduce the impact on natural water sources.
We monitor our progress using a comprehensive reporting tool that compares actual Water consumption with planned Targets on a monthly basis. We carry out this monitoring both at a global level and for our individual sites.
In addition to our production measures, we are committed to applying industry-leading practices to ensure the availability and sustainable management of water resources and to promote water quality at all our sites. In doing so, we engage partners along the Value chain and relevant stakeholders to develop programs that minimize water-related Impacts and benefit the community.
Risks and opportunities arising from global environmental changes such as climate change are actively integrated into our business strategy. Our aim is to improve our performance beyond legal requirements, safeguard water quality and ensure the availability of water resources for future generations. With state-of-the-art technology and continuous innovation in the areas of technology and management, we optimize the water footprint of our products and ensure that we always meet the expectations of our stakeholders.
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