ESRS E3 Water
Comprehensive ESRS E3-compliant capture and reporting on water use, water consumption, water discharge and water storage. Water stress assessment per site and catchment area, automatic metric derivation and the water balance check lead to audit-ready disclosures.
ESRS E3 Water
Water data from the source to the disclosure
The E3 module connects the double materiality assessment with the site-level water stress assessment, consumption data, water policies, and targets and measures – end to end and with automatically calculated metrics.
Double Materiality Assessment
Four sub-topics – water use including withdrawal, water consumption, water discharge and water storage – are captured via manual entry, checklists or AI-supported impact detection, complemented by an AI-supported severity benchmark. Custom risk and opportunity categories cover water scarcity, regulatory compliance, operational disruption, and physical and reputational risks, among others. Approval workflow, materiality matrix, extended rationale and completeness check are included; a finalised CSRD reporting boundary is the prerequisite.
Water Stress Assessment
Per site and reporting period, water stress can either be queried automatically from a stored water risk database or determined manually – across seven stress levels from low to extremely high, including arid areas and unknown. With the manual method, source attribution is mandatory; catchment area and overall classification are required at the latest upon confirmation. The water exploitation index and water depletion rate can be captured as supplementary indicators, while the classification itself is based on baseline water stress. Batch assessment of multiple sites with collective confirmation, the draft, confirmed, expired or archived lifecycle, CSV export and metrics on sites assessed, high or extremely high, and pending or expired complete the picture.
Water Consumption
Water sources are managed with eight source types and flagged as geographically water-stressed and as a significant stress area. Records for withdrawal and discharge capture volume and unit of origin with automatic normalisation, water quality, discharge destination, data quality, the flagging of reused water and evidence documents. From these, the software automatically derives total withdrawal, total discharge, consumption as the difference between withdrawal and discharge, reused water and consumption in water-stressed areas; the water balance check displays the percentage deviation, a balance notice appears above the tolerance threshold, and the period lock is only possible after explicit confirmation of the deviation. Six metrics – total consumption, consumption in water-stressed areas, withdrawal, discharge, reused water and stored water – are disclosed per metric with methodology, sources, area context, benchmark values and the intended reporting reliefs.
Water Policies
Six policy types can be managed across four scopes of application and three availability levels, through a draft, active and archived lifecycle. A coverage view across the four sub-topics shows the status per area, while statements of absence and a completeness check secure the disclosure.
Targets and Measures
Two topic areas – areas with water stress and water quality, and reduction of water consumption – structure the target setting. Three target types are available: absolute, intensity-based and as a ratio, with six target metrics and a wide range of units. Target fields include baseline and target values with methodology, science-based flagging, scenarios and data sources, alignment with policy targets, the link to a water policy and site-specific context. Progress is calculated from measures, taken from the water consumption data or captured manually; measures with eight types are classified within the mitigation hierarchy and flag whether water-stressed areas are addressed. A statement on the absence of targets and a coverage check with a status overview per topic area complete the module.
Terms on this page, briefly explained
Ensure CSRD Compliance
Schedule a free consultation and learn how preeco | sustainability covers your CSRD reporting obligations in a structured manner.