ESRS E3
环境
水和海洋资源
📅 November 2025
📄 Draft
🏛️ EFRAG
📋 4 个披露要求
📌 CSRD 背景:ESRS 是欧盟《企业可持续发展报告指令》(CSRD) 的技术实施标准。 了解 CSRD →
与其他标准的交互关系
ESRS E1 Climate Change addresses acute and chronic physical risks which arise from water and ocean-related hazards caused or exacerbated by climate change, including increasing water temperature, chan
ESRS E2 Pollution addresses the emissions to water, including emissions to seawater, and the manufacturing, use and release of microplastics.
ESRS E4 Biodiversity and Ecosystems addresses impacts on marine and freshwater ecosystems and biodiversity connected to the use of water.
ESRS E5 Resource Use and Circular Economy addresses the type and circularity of resource inflows, including marine resources.
ESRS S3 Affected Communities addresses material impacts on people and communities resulting from the undertaking’s activities related to water, including changes in water availability, quality or acce
需要 CSRD/ESRS 合规咨询?
联系咨询 →