CSRD and ESRS E3: preparing the water topic

Companies within the scope of the EU Corporate Sustainability Reporting Directive (CSRD) report on water and marine resources under the ESRS E3 standard. Even if you are not directly in scope, your EU customers will ask their supply chain, meaning you, for this data.

Which data is requested?

Typically: total water withdrawal, discharge and consumption; the share of sites in high water-stress areas; volumes recycled and reused; and water-related targets and actions. Showing which measurements the figures are based on is becoming increasingly important.

Checklist

1) List all water inlets and outlets. 2) Identify unmetered points. 3) Build at least one year of monthly data. 4) Find out the water stress level of your basin. 5) Set a measurable reduction target. Scope and timelines can change with EU regulation, so confirm current requirements with your customer.