ESRS E3 Water and Marine Resources Reporting Template

The ESRS Reporting Templates provide a reliable and user-friendly tool to meet the obligations outlined in the Corporate Sustainability Reporting Directive.

The ESRS document discusses the disclosure requirements related to ESRS 2 IRO-1 and Disclosure Requirement E3-1 & E3-2 for companies regarding water and marine resource management. Companies must describe their methods of identifying and assessing the risks and opportunities they face in relation to water and marine resources and how they interact with ecosystems. They must also disclose their policies to address the impacts, risks, and opportunities related to water and marine resources and how they manage and remedy their material impacts. Furthermore, they must disclose their actions and resources related to water and marine resources, and their plans for achieving policy objectives and targets. These actions and resources should be categorized based on whether they avoid, reduce, restore, regenerate, or transform marine ecosystems and basins. The company must also consider the risks and opportunities associated with their actions and provide information on any collective actions involving other stakeholders. ​

• ESRS Reporting Template Manual
• ESRS E3 Water and Marine Resources Reporting Template

This is a support tool to be used in addition to the CSRD standards.