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

ESRS (revised 2026) E3-2: Actions and resources related to water

What does E3-2 require?

The undertaking discloses its key water-related actions and the resources allocated to them under GDR-A, and specifies the key actions and resources related to areas with water stress.

Maintained by Gerard Blokdyk

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

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.