DR E3-1

Le **DR E3-1 (Disclosure Requirement E3-1)** fait partie du standard ESRS E3 (European Sustainability Reporting Standard E3) de la directive européenne de reporting de durabilité (CSRD, Corporate Sustainability Reporting Directive). Ce DR se concentre sur les politiques relatives aux ressources aquatiques et marines, exigeant des entreprises qu'elles décrivent et divulguent les politiques qu'elles ont mises en place pour identifier, évaluer, et gérer leurs impacts, risques et opportunités significatifs liés à l'utilisation et à la protection de ces ressources. Ce standard couvre des aspects tels que la gestion durable de l'eau, la réduction de la consommation dans les zones de stress hydrique, ainsi que la préservation des écosystèmes marins en lien avec les objectifs

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

Note : AR fait référence aux annexes du rapport (Additional References). V dans la colonne "Peut" indique que cette divulgation est facultative.

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