Disclosure Requirement E3-3 – Targets related to water and marine resources

20. The undertaking shall disclose the water and marine resources-related targets it has set.

21. The objective of this Disclosure Requirement is to enable an understanding of the targets the undertaking has adopted to support its water and marine resources-related policies and address its material water and marine resources-related impacts, risks, and opportunities.

22. The description of the targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets.

23. The disclosure required by paragraph 20 shall indicate whether and how its targets relate to:

    • (a) the management of material impacts, risks, and opportunities related to areas at water risk, including improvement of the water quality;

    • (b) the responsible management of marine resources impacts, risks, and opportunities including the nature and quantity of marine resources-related commodities (such as gravels, deep-sea minerals, seafood) used by the undertaking;

    • (c) the reduction of water consumption, including an explanation of how those targets relate to areas at water risk, including areas of high water-stress.

24. In addition to ESRS 2 MDR-T, the undertaking may specify whether ecological thresholds and entity-specific allocations were taken into consideration when setting targets. If so, the undertaking may specify:

    • (a) the ecological thresholds identified, and the methodology used to identify such thresholds;

    • (b) whether or not the thresholds are entity-specific and if so, how they were determined;

    • (c) how responsibility for respecting identified ecological thresholds is allocated in the undertaking.

25. The undertaking shall specify as part of the contextual information, whether the targets it has set and presented are mandatory (required by legislation) or voluntary.