Modification de DR E3-1

== Politiques sur les ressources aquatiques et marines - Fiche pratique E3-1 ==

== Objectif ==
Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et réparer ses incidences, risques et opportunités importants liés aux ressources aquatiques et marines.

== Éléments clés à inclure ==

# Description des politiques
#* Conformément à ESRS 2 MDR-P
#* Possibilité d'intégration dans des politiques environnementales ou de durabilité plus larges
# Aspects à aborder (si importants)
#* Gestion de l'eau (utilisation, approvisionnement, traitement, prévention de la pollution)
#* Conception de produits/services pour préserver les ressources
#* Réduction de la consommation d'eau dans les zones à stress hydrique
# Orientations des politiques
#* Protection et amélioration des masses d'eau et écosystèmes
#* Utilisation durable de l'eau
#* Bon état écologique des eaux marines
#* Réduction des prélèvements et rejets
# Informations complémentaires
#* Contribution à la qualité écologique et chimique des eaux
#* Mesures d'atténuation et d'efficacité des ressources
#* Prévention des impacts sur les communautés
# Cas particuliers
#* Signaler les sites en zone de stress hydrique non couverts par une politique
#* Indiquer les politiques/pratiques durables pour les océans et mers

== Points d'attention ==

* Expliquer l'absence de politique pour les sites en zone de stress hydrique
* Préciser les délais d'adoption de politiques manquantes
* Couvrir les opérations propres et la chaîne de valeur si pertinent

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR 
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|-
|E3.IRO-1_01
|E3
|E3.IRO-1
|8 a
|AR 1- AR 15
|Disclosure of  whether and how assets and activities have been screened in order to identify  actual and potential water and marine resources-related impacts, risks and  opportunities in own operations and upstream and downstream value chain and  methodologies, assumptions and tools used in screening [text block]
|narrative
|
|
|
|-
|E3.IRO-1_02
|E3
|E3.IRO-1
|8  b
|AR 1- AR 15
|Disclosure of  how consultations have been conducted (water and marine resources) [text  block]
|narrative
|
|
|
|-
|E3.MDR-P_01-06
|E3
|E3-1
|11
|AR 16 - 
AR 18
|Policies  to manage its material impacts, risks and opportunities related to water and  marine resources [see ESRS 2 MDR-P]
|MDR-P
|
|
|SFDR
|-
|E3-1_01
|E3
|E3-1
|12a
|AR 16 - 
AR 18
|Disclosure of  whether and how policy adresses water management 
|narrative
|
|
|
|-
|E3-1_02
|E3
|E3-1
|12a  i
|AR 16 - 
AR 18
|Disclosure of  whether and how policy adresses the use and sourcing of water and marine  resources in own operations 
|narrative
|
|
|
|-
|E3-1_03
|E3
|E3-1
|12a  ii
|AR 16 - 
AR 18
|Disclosure of  whether and  how policy adresses water  treatment
|narrative
|
|
|
|-
|E3-1_04
|E3
|E3-1
|12a  iii
|AR 16 - 
AR 18
|Disclosure of  whether and how policy adresses prevention and abatment of water pollution
|narrative
|
|
|
|-
|E3-1_05
|E3
|E3-1
|12  b
|AR 16 - 
AR 18
|Disclosure of  whether and how policy adresses product and service design in view of  addressing water-related issues and preservation of marine resources 
|narrative
|
|
|
|-
|E3-1_06
|E3
|E3-1
|12  c
|AR 16 - 
AR 18
|Disclosure of  whether and how policy adresses commitment to reduce material water  consumption in areas at water risk 
|narrative
|
|
|
|-
|E3-1_07
|E3
|E3-1
|13
|AR 16 - 
AR 18
|Disclosure of  reasons for not having adopted policies in areas of high-water stress 
|narrative
|Conditional
|
|SFDR
|-
|E3-1_08
|E3
|E3-1
|13
|
|Disclosure of  timeframe in which policies in areas of high-water stress will be  adopted 
|narrative
|Conditional
|V
|SFDR
|-
|E3-1_09
|E3
|E3-1
|14
|
|Policies or  practices related to sustainable oceans and seas have been adopted
|semi-narrative
|
|
|SFDR
|-
|E3-1_10
|E3
|E3-1
|AR  18a
|
|The policly  contributes to good ecological and chemical quality of surface water bodies  and good chemical quality and quantity of groundwater bodies, in order to  protect human health, water supply, natural ecosystems and biodiversity, the  good environmental status of marine waters and the protection of the resource  base upon which marine related activities depend;
|semi-narrative
|
|V
|
|-
|E3-1_11
|E3
|E3-1
|AR  18b
|
|The policy  minimise material impacts and risks and implement mitigation measures that  aim to maintain the value and functionality of priority services and to  increase resource efficiency on own operations
|semi-narrative
|
|V
|
|-
|E3-1_12
|E3
|E3-1
|AR  18c
|
|The policy  avoid impacts on affected communities.
|semi-narrative
|
|V
|
|}