ESRS E3 Water
Comprehensive ESRS E3-compliant capture and reporting on water withdrawal, 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-topic areas – water withdrawal, water consumption, water discharge and stored water – each decided on its own, so only the material parts are reported. Each impact and the risk or opportunity it creates is one IRO, assessed from both sides – impact on people and the environment and financial effect – scored against the materiality threshold of the reporting period (default 12.5 of 25) or decided by written reasoning. "Discover IROs with AI" suggests entries from your own records but does not score them. Sub-topic areas that clearly do not apply are defined not material, with reasoning. A materiality matrix with chart export, a completeness check and activation, which switches on the disclosures of the material areas, are included; a finalised CSRD reporting boundary is the prerequisite. An advisory check shows whether every site has a water stress value.
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.
FAQ
Frequently asked questions
For each facility and reporting period, the software queries a stored water risk dataset using the coordinates; alternatively you set the value manually, in which case citing the source is mandatory. The rating uses seven levels from low to extremely high, including arid areas and unknown. Several facilities can be assessed together and confirmed in one step.
You record withdrawal and discharge per water source with volume and original unit; the software normalizes the units. It calculates consumption as the difference between withdrawal and discharge, plus reused water and consumption in areas of water stress. A water balance check shows the percentage deviation and displays a balance notice above the tolerance.
Six metrics matching the required disclosures: total consumption, consumption in areas of water stress, withdrawal, discharge, reused water and stored water. For each metric you document methodology, sources, area context and comparative figures. The reporting reliefs provided for, such as for immaterial activities or joint operations without operational control, can be claimed explicitly.
No. In the amended ESRS that preeco | sustainability implements, E3 has four sub-topics: water withdrawal, water consumption, water discharge and water stored. Marine resources are no longer part of the standard. You decide each of the four sub-topics separately in the materiality assessment, so only the material parts are reported.
You set targets as absolute, intensity-based or ratio metrics in the fields of water stress and water quality, and reduction of water consumption. Progress is calculated from actions, taken directly from your water consumption data, or entered manually. Actions indicate whether they address areas of water stress. If you deliberately have no target, you document this in a statement explaining why.
Records and totals remain editable until the reporting period is closed. You can switch between calculated and manually entered totals. Changes appear in the activity history with the person responsible, the time and the before and after values, so auditors can see who adjusted which figure.
Terms on this page, briefly explained
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