ESRS (revised 2026)
ESRS E3 Water – ESRS (revised 2026)

ESRS (revised 2026) E3-1: Policies related to water

What does E3-1 require?

The undertaking discloses its water-related policies under GDR-P and, where it has sites in areas with water stress that are not covered by those policies, discloses that fact. Water stress covers quantity, quality and accessibility and is assessed at least at basin level using indicators such as baseline water stress of 40 percent or more, seasonal water depletion above 25 percent, baseline water depletion of 50 percent or more or a Water Exploitation Index plus of 40 percent or more.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ISO 46001:2019 · 1 control

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS E3 Water – ESRS (revised 2026)

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.