Environmental
E3 – Water
5 disclosure requirements
Filter by industry
E3-1
Policies related to water
(M6) Metropole TelevisionFrance
AB InBevBelgium
ABBSwitzerland
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
ACS GroupSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
AFRYSweden
Agfa-GevaertBelgium
AgranaAustria
Air LiquideFrance
AirbusNetherlands
Aker BPNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AlleimaSweden
AllianzGermany
AltareaFrance
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
Astarta HoldingNetherlands
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
Autostrade per l'ItaliaItaly
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
Beiersdorf AGGermany
BekaertBelgium
Bel SAFrance
Benefit Systems S.A.Poland
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
BremboItaly
Brenntag SEGermany
Brunello CucinelliItaly
Bulten AbSweden
Cairo Communication S.p.A.Italy
Carel IndustriesItaly
CarlsbergDenmark
Carrefour S.A.France
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
Corticeira Amorim SGPSPortugal
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
CUFPortugal
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dino PolskaPoland
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDF SAFrance
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
EllaktorGreece
Ellos GroupSweden
EnagásSpain
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Evotec SEGermany
Exel Industries SAFrance
Fastighets AB BalderSweden
Ferretti S.p.A.Italy
FerrovialSpain
Fincantieri S.p.A.Italy
Fine Foods & Pharmaceuticals N.T.M. S.p.A.Italy
FLSmidth & Co. A/SDenmark
Fluvius System Operator CvBelgium
FMONetherlands
ForFarmersNetherlands
FreseniusGermany
Fresenius MedicalGermany
GEA Group AGGermany
Gestamp AutomocionSpain
Getinge AB (publ)Sweden
Gjensidige ForsikringNorway
GL events S.A.France
Glanbia PlcIreland
Gränges ABSweden
Green Landscaping Group Ab (Publ)Sweden
Groupe Seb France SasFrance
Grupa Kęty S.A.Poland
Guerbet SaFrance
GVS S.p.A.Italy
H & M Hennes & Mauritz AbSweden
Hamburg Commercial Bank AGGermany
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
Hera SpaItaly
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
Humble Group AbSweden
ICA GruppenSweden
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Knorr-Bremse AGGermany
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Lindab InternationalSweden
MAXIMA GRUPĖLithuania
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
Novo NordiskDenmark
OMVAustria
OrionFinland
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
RepsolSpain
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VinciFrance
VolkswagenGermany
ZalandoGermany
No companies in the selected industry reported on this disclosure requirement.
E3-2
Actions and resources related to water
AB InBevBelgium
ABBSwitzerland
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
ACS GroupSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
AFRYSweden
Agfa-GevaertBelgium
AgranaAustria
Air LiquideFrance
AirbusNetherlands
Aker BPNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AlleimaSweden
AllianzGermany
AltareaFrance
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
Astarta HoldingNetherlands
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
Autostrade per l'ItaliaItaly
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
Beiersdorf AGGermany
BekaertBelgium
Bel SAFrance
Benefit Systems S.A.Poland
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
BremboItaly
Brenntag SEGermany
Brunello CucinelliItaly
Bulten AbSweden
Cairo Communication S.p.A.Italy
Carel IndustriesItaly
CarlsbergDenmark
Carrefour S.A.France
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
Corticeira Amorim SGPSPortugal
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
CUFPortugal
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dino PolskaPoland
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDF SAFrance
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
Ellos GroupSweden
EnagásSpain
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EVN AGAustria
Evonik Industries AGGermany
Evotec SEGermany
Exel Industries SAFrance
Fastighets AB BalderSweden
Ferretti S.p.A.Italy
FerrovialSpain
Fincantieri S.p.A.Italy
Fine Foods & Pharmaceuticals N.T.M. S.p.A.Italy
FLSmidth & Co. A/SDenmark
Fluvius System Operator CvBelgium
FMONetherlands
Fnac Darty S.A.France
ForFarmersNetherlands
FreseniusGermany
Fresenius MedicalGermany
GEA Group AGGermany
Gestamp AutomocionSpain
Getinge AB (publ)Sweden
GL events S.A.France
Glanbia PlcIreland
Gränges ABSweden
Green Landscaping Group Ab (Publ)Sweden
Groupe Seb France SasFrance
Grupa Kęty S.A.Poland
Guerbet SaFrance
GVS S.p.A.Italy
H & M Hennes & Mauritz AbSweden
Hamburg Commercial Bank AGGermany
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
Hera SpaItaly
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
Humble Group AbSweden
ICA GruppenSweden
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Knorr-Bremse AGGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
OMVAustria
OrionFinland
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
RepsolSpain
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
Schoeller Bleckmann Oilfield EquipmentAustria
SOLVAYBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VinciFrance
VolkswagenGermany
No companies in the selected industry reported on this disclosure requirement.
E3-3
Targets related to water
AB InBevBelgium
ABBSwitzerland
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
ACS GroupSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
Agfa-GevaertBelgium
AgranaAustria
Air LiquideFrance
AirbusNetherlands
Aker BPNorway
ALK-AbellóDenmark
AlleimaSweden
AllianzGermany
AltareaFrance
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
Astarta HoldingNetherlands
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
Autostrade per l'ItaliaItaly
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
Beiersdorf AGGermany
BekaertBelgium
Bel SAFrance
Benefit Systems S.A.Poland
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
BremboItaly
Brenntag SEGermany
Brunello CucinelliItaly
Bulten AbSweden
Cairo Communication S.p.A.Italy
CarlsbergDenmark
Carrefour S.A.France
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
Corticeira Amorim SGPSPortugal
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
CUFPortugal
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dino PolskaPoland
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDF SAFrance
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
Ellos GroupSweden
EnagásSpain
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EVN AGAustria
Evonik Industries AGGermany
Evotec SEGermany
Fastighets AB BalderSweden
Ferretti S.p.A.Italy
FerrovialSpain
Fincantieri S.p.A.Italy
Fine Foods & Pharmaceuticals N.T.M. S.p.A.Italy
FLSmidth & Co. A/SDenmark
Fluvius System Operator CvBelgium
FMONetherlands
FreseniusGermany
Fresenius MedicalGermany
GEA Group AGGermany
Getinge AB (publ)Sweden
GL events S.A.France
Glanbia PlcIreland
Gränges ABSweden
Green Landscaping Group Ab (Publ)Sweden
Groupe Seb France SasFrance
Grupa Kęty S.A.Poland
Guerbet SaFrance
GVS S.p.A.Italy
H & M Hennes & Mauritz AbSweden
Hamburg Commercial Bank AGGermany
Henkel AG & Co. KGaAGermany
Hera SpaItaly
HKFoodsFinland
Humble Group AbSweden
ICA GruppenSweden
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Knorr-Bremse AGGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
OMVAustria
OrionFinland
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
RepsolSpain
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
SIPEFBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VestasDenmark
VidralaSpain
VinciFrance
VolkswagenGermany
No companies in the selected industry reported on this disclosure requirement.
E3-4
Water metrics
Renamed from 'Water consumption' in 2026; expanded to cover withdrawal, discharge, recycled/reused
(M6) Metropole TelevisionFrance
AB InBevBelgium
ABBSwitzerland
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
ACS GroupSpain
Adler GroupLuxembourg
AenaSpain
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
Agfa-GevaertBelgium
AgranaAustria
Air LiquideFrance
AirbusNetherlands
Aker BPNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AlleimaSweden
AltareaFrance
Anora Group OyjFinland
AntibioticeRomania
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASM InternationalNetherlands
ASSA ABLOYSweden
Astarta HoldingNetherlands
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
Autostrade per l'ItaliaItaly
AVAXGreece
AvioItaly
BASFGermany
BasicNetItaly
BayerGermany
Beiersdorf AGGermany
BekaertBelgium
Bel SAFrance
Benefit Systems S.A.Poland
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
BremboItaly
Brenntag SEGermany
Brunello CucinelliItaly
Bulten AbSweden
Carel IndustriesItaly
CarlsbergDenmark
Carrefour S.A.France
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Corbion NVNetherlands
Corticeira Amorim SGPSPortugal
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
CUFPortugal
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dino PolskaPoland
Dom Development S.A.Poland
dsm-firmenichSwitzerland
EDF SAFrance
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
Elkem ASANorway
EllaktorGreece
Ellos GroupSweden
EnagásSpain
Enel SpaItaly
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Evotec SEGermany
Fastighets AB BalderSweden
FerrovialSpain
Fincantieri S.p.A.Italy
Fine Foods & Pharmaceuticals N.T.M. S.p.A.Italy
FLSmidth & Co. A/SDenmark
Fluvius System Operator CvBelgium
FreseniusGermany
Fresenius MedicalGermany
GEA Group AGGermany
Gestamp AutomocionSpain
Getinge AB (publ)Sweden
Gjensidige ForsikringNorway
GL events S.A.France
Glanbia PlcIreland
Gränges ABSweden
Green Landscaping Group Ab (Publ)Sweden
Groupe Seb France SasFrance
Grupa Kęty S.A.Poland
Guerbet SaFrance
GVS S.p.A.Italy
Hamburg Commercial Bank AGGermany
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
Hera SpaItaly
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
Humble Group AbSweden
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
Knorr-Bremse AGGermany
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Lindab InternationalSweden
MAXIMA GRUPĖLithuania
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
NilfiskDenmark
NordexGermany
Norsk HydroNorway
Novo NordiskDenmark
OMVAustria
Op Mobility (ex. Plastic Omnium)France
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
RepsolSpain
RockwoolDenmark
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SonaePortugal
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VinciFrance
VolkswagenGermany
ZalandoGermany
No companies in the selected industry reported on this disclosure requirement.
E3-5
Removed in 2026Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
Removed in 2026 – financial effects now in ESRS 2 SBM-3
AccionaSpain
Adler GroupLuxembourg
AenaSpain
Aerostar S.A.Romania
Aker BPNorway
Artego S.A.Romania
ASSA ABLOYSweden
Astarta HoldingNetherlands
Bel SAFrance
CembreItaly
CenergyBelgium
ClarianeFrance
Cnp AssurancesFrance
Compagnie Chargeurs InvestFrance
Corticeira Amorim SGPSPortugal
Covivio HotelsFrance
CPI Property GroupLuxembourg
Dino PolskaPoland
EnagásSpain
ErametFrance
Exel Industries SAFrance
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
HornbachGermany
HUGO BOSSGermany
Jerónimo Martins SGPSPortugal
KRONESGermany
Laboratorios Farmacéuticos RoviSpain
Op Mobility (ex. Plastic Omnium)France
RepsolSpain
RockwoolDenmark
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SonaePortugal
SpadelBelgium
Stora EnsoFinland
UnileverUnited Kingdom
No companies in the selected industry reported on this disclosure requirement.