Environmental

E3Water and Marine Resources

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E3-1

Policies related to water and marine resources

121 companies
(M6) Metropole TelevisionFrance
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Agfa-GevaertBelgium
Air LiquideFrance
AirbusNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
BayerGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Corticeira Amorim SGPSPortugal
CovestroGermany
CUFPortugal
DanoneFrance
DeceuninckBelgium
Dino PolskaPoland
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EllaktorGreece
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Gestamp AutomocionSpain
GivaudanSwitzerland
Gjensidige ForsikringNorway
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
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
MTU Aero EnginesGermany
NesteFinland
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NovartisSwitzerland
Novo NordiskDenmark
OMVAustria
OrionFinland
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
RenaultFrance
RepsolSpain
RocheSwitzerland
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TeamViewerGermany
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VolkswagenGermany
ZalandoGermany

E3-2

Actions and resources related to water and marine resources

99 companies
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Agfa-GevaertBelgium
Air LiquideFrance
AirbusNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BASFGermany
BayerGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Corticeira Amorim SGPSPortugal
CUFPortugal
DeceuninckBelgium
Dino PolskaPoland
EDF SAFrance
EDP - Energias de Portugal SAPortugal
ENGIE SAFrance
ErametFrance
Erbud S.A.Poland
EVN AGAustria
Evonik Industries AGGermany
Gestamp AutomocionSpain
GivaudanSwitzerland
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Knorr-Bremse AGGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
MAXIMA GRUPĖLithuania
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
NesteFinland
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
NovartisSwitzerland
OMVAustria
OrionFinland
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
RenaultFrance
RepsolSpain
RocheSwitzerland
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
Schoeller Bleckmann Oilfield EquipmentAustria
SOLVAYBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VolkswagenGermany

E3-3

Targets related to water and marine resources

88 companies
AB InBevBelgium
AccionaSpain
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Agfa-GevaertBelgium
Air LiquideFrance
AirbusNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BASFGermany
BayerGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BremboItaly
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
Coca-Cola HBC AGSwitzerland
Corticeira Amorim SGPSPortugal
CUFPortugal
DeceuninckBelgium
Dino PolskaPoland
EDF SAFrance
EDP - Energias de Portugal SAPortugal
ENGIE SAFrance
ErametFrance
Erbud S.A.Poland
EVN AGAustria
Evonik Industries AGGermany
GivaudanSwitzerland
Henkel AG & Co. KGaAGermany
HKFoodsFinland
InditexSpain
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Knorr-Bremse AGGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
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
NovartisSwitzerland
OMVAustria
OrionFinland
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
RenaultFrance
RepsolSpain
RocheSwitzerland
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
SIPEFBelgium
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VestasDenmark
VidralaSpain
VolkswagenGermany

E3-4

Water metrics

Renamed from 'Water consumption' in 2025; expanded to cover withdrawal, discharge, recycled/reused

123 companies
(M6) Metropole TelevisionFrance
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
Agfa-GevaertBelgium
Air LiquideFrance
AirbusNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
AtosFrance
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
BayerGermany
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BillerudKorsnasSweden
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CarlsbergDenmark
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Corticeira Amorim SGPSPortugal
CovestroGermany
CUFPortugal
DanoneFrance
DeceuninckBelgium
Dino PolskaPoland
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EllaktorGreece
ENGIE SAFrance
EniItaly
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Gestamp AutomocionSpain
GivaudanSwitzerland
Gjensidige ForsikringNorway
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
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
MTU Aero EnginesGermany
NesteFinland
NilfiskDenmark
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NovartisSwitzerland
Novo NordiskDenmark
OMVAustria
Op Mobility (ex. Plastic Omnium)France
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
ProximusBelgium
RenaultFrance
RepsolSpain
RocheSwitzerland
RockwoolDenmark
SalMarNorway
Salvatore Ferragamo S.p.A.Italy
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SonaePortugal
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
VolkswagenGermany
ZalandoGermany

E3-5

Removed in 2025

Anticipated financial effects from water and marine resources-related impacts, risks and opportunities

Removed in 2025 – financial effects now in ESRS 2 SBM-3

39 companies
AccionaSpain
AccorFrance
AcerinoxSpain
Adler GroupLuxembourg
AenaSpain
ASML HoldingNetherlands
Astarta HoldingNetherlands
BMW GroupGermany
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Corticeira Amorim SGPSPortugal
Dino PolskaPoland
EDP - Energias de Portugal SAPortugal
ErametFrance
HeinekenNetherlands
HornbachGermany
HUGO BOSSGermany
Jerónimo Martins SGPSPortugal
KingspanIreland
KRONESGermany
Laboratorios Farmacéuticos RoviSpain
LeonardoItaly
Norsk HydroNorway
Op Mobility (ex. Plastic Omnium)France
RepsolSpain
RocheSwitzerland
RockwoolDenmark
SalMarNorway
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SonaePortugal
SpadelBelgium
Stora EnsoFinland
TechnoprobeItaly
TotalEnergiesFrance
UnileverUnited Kingdom