ESRS Standard
ESRS Standard
26 The company shall disclose information about its water consumption in the context of its material impacts, risks and opportunities.
27 The objective of this disclosure is to provide an understanding of the entity's Water consumption and its progress against its Targets.
(28) The disclosure in paragraph 26 relates to own operations and includes
(a) total water consumption in m³,
b) the total water consumption in m³ in Areas at water risk, including Areas of high-water stress,
(c) the total volume of reclaimed and reused water in m³, (75)
(d) the total volume of stored water and changes in storage in m³; and
(e) any necessary background information in relation to points (a) to (d), including on the water quality and quantity of the water catchment areas, how the data were collected, e.g. the standards, methods and assumptions used, including whether the information is calculated, estimated, modeled or derived from direct measurements, and the approach taken, such as the use of sector-specific factors.
29 The company provides information on its Water intensity: Total water consumption in own operations in m³/million EUR net sales (76).
Application Requirements (AR)
Application Requirements (AR)
AR 28 The company may operate in different Areas at water risk. When disclosing information in accordance with paragraph 28(b), the entity shall only include such information for territories identified as Materiality in accordance with ESRS 2 IRO-1 and ESRS 2 SBM-3.
AR 29 When disclosing background information on Water consumption in accordance with paragraph 28(e), the entity shall explain the calculation methods and, in particular, the proportions of measurement results derived from direct measurements, sampling and extrapolations or best estimates.
AR 30 The entity may provide information on other disaggregations (i.e. by sector or segment).
AR 31 When providing the information required by paragraph 29, the entity may provide additional intensities based on other denominators.
AR 32. the entity may also provide information on its abstractions and discharges of water .
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.
E3-4 - Water consumption
Total water withdrawal
All activities related to the extraction of raw materials maintain a water balance that complies with legal requirements and the minimum requirements of the ICMM Water Reporting 2021: Good Practice Guide.
We monitor Water consumption in the planning and development of new energy projects, including use for construction processes and human consumption. Water consumption in new energy projects is insignificant in terms of volume compared to other activities. All water requirements for the construction and development of new energy projects are covered by third-party suppliers.
Own example
Tabular presentation, paragraph 28 a)-c)
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