Disclosure Requirement E3-2 – Actions and resources related to water and marine resources

15. The undertaking shall disclose its water and marine resources-related actions and the resources allocated to their implementation.

16. The objective of this Disclosure Requirement is to enable an understanding of the key actions taken and planned to achieve the water and marine resources-related policy objectives and targets.

17. The description of the actions and resources shall follow the principles defined in ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. In addition to ESRS 2 MDR-A, the undertaking may specify to which layer in the mitigation hierarchy an action and resources can be allocated:

18. Resources can be allocated to:

    • (a) avoid the use of water and marine resources;

    • (b) reduce the use of water and marine resources such as through efficiency measures;

    • (c) reclaiming and reuse of water; or

    • (d) restoration and regeneration of aquatic ecosystem and water bodies.

19. The undertaking shall specify actions and resources in relation to areas at water risk, including areas of high-water stress.