ESRS standard · Environment

ESRS E3

Water and marine resources

ESRS E3 covers how your business uses and affects water and marine resources. It applies where water and marine resources are material - especially for water-intensive operations or those in water-stressed areas. Disclosures focus on consumption, withdrawals and discharges.

ESRS E3 in brief

Water consumption, withdrawals and impacts on marine resources.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS E3 requires

  • Policies, actions and targets on water and marine resources.
  • Water consumption, withdrawals and discharges, with attention to areas of water stress.
  • Impacts on marine resources where relevant.
  • Anticipated financial effects from water-related impacts, risks and opportunities.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS E3 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS E3: common questions

When is ESRS E3 material?
When water or marine resources are material under your double materiality assessment - common for agriculture, food and drink, textiles, mining, utilities and any operation in a water-stressed region.
What does E3 ask you to measure?
Primarily water consumption, withdrawals and discharges, with particular focus on operations in areas of high water stress, plus policies, actions and targets.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS E3 (Water and marine resources), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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