WRI Aqueduct

ESRS E3 Water and Marine Resources Disclosures

Draft and validate ESRS E3 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E3-IRO-1 water/marine IRO assessment, E3-1 policies, E3-2 actions and resources, E3-3 targets, E3-4 water consumption with withdrawal, discharge, recycling/reuse and high-water-stress-area metrics, and E3-5 anticipated financial effects from water- and marine-resources-related impacts, risks, and opportunities. Uses WRI Aqueduct, CDP Water, Water Framework Directive, and Marine Strategy Framework Directive context; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.