ESRS E3 Water Marine
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ESRS E3 standard for water and marine resources.
Definition
ESRS E3 DR Policies, Actions and resources, Targets, Water consumption, Total water withdrawals + discharges, Areas of high water stress (AWARE methodology), Anticipated financial effects. Mapping to CDP Water Security disclosure.
Origin
EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.
Usage
Food, beverages, mining, textile, semiconductor industries particularly concerned.