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E3-4

水资源消耗

← ESRS E3 水和海洋资源环境

披露要求 / Requirements

¶15

The objective of this DR is to enable users to understand the undertaking’s water performance.

¶16

**(28, AR 32 amended)*

The undertaking shall disclose the following water metrics for its own operations:

应用要求 / Application Requirements

AR 4

*(new)

Water consumption (C) can be measured directly, modelled, estimated or calculated by subtracting total water discharge (D) from total water withdrawal (W) during the reporting period: `C = W - D`.

AR 5

*(28 amended)

Water metrics under paragraph 15(a)–

(f) shall be presented in cubic meters (m³) or multiples thereof.

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本工具基于 Commission Delegated Regulation (EU) 2026/1563（OJ L, 2026-09-21）整理，仅供研究和披露准备参考，不构成合规建议。完整免责声明