Environmental
E3 – Water and Marine Resources
5 disclosure requirements
Filter by industry
E3-1
Policies related to water and marine resources
(M6) Metropole TelevisionFrance
AccionaSpain
AccorFrance
AcerinoxSpain
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Corticeira Amorim SGPSPortugal
CovestroGermany
CUFPortugal
DanoneFrance
DeceuninckBelgium
Dino PolskaPoland
EllaktorGreece
EniItaly
ErametFrance
EurocashPoland
EVN AGAustria
Gestamp AutomocionSpain
GivaudanSwitzerland
Gjensidige ForsikringNorway
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
HornbachGermany
HUGO BOSSGermany
ICA GruppenSweden
Jerónimo Martins SGPSPortugal
KingspanIreland
KRONESGermany
LeonardoItaly
Lindab InternationalSweden
MTU Aero EnginesGermany
NesteFinland
Nordic SemiconductorNorway
Norsk HydroNorway
NovartisSwitzerland
Novo NordiskDenmark
OMVAustria
PandoraDenmark
Parken Sport EntertainmentDenmark
RepsolSpain
RocheSwitzerland
SalMarNorway
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SpadelBelgium
Stora EnsoFinland
TeamViewerGermany
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
ZalandoGermany
E3-2
Actions and resources related to water and marine resources
AccionaSpain
AccorFrance
AcerinoxSpain
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BASFGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Corticeira Amorim SGPSPortugal
CUFPortugal
DeceuninckBelgium
Dino PolskaPoland
ErametFrance
EVN AGAustria
Gestamp AutomocionSpain
GivaudanSwitzerland
HELLENiQ ENERGY HoldingsGreece
HornbachGermany
HUGO BOSSGermany
Jerónimo Martins SGPSPortugal
KingspanIreland
NesteFinland
Nordic SemiconductorNorway
NovartisSwitzerland
OMVAustria
Parken Sport EntertainmentDenmark
RepsolSpain
RocheSwitzerland
SalMarNorway
Schoeller Bleckmann Oilfield EquipmentAustria
SOLVAYBelgium
SpadelBelgium
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
E3-3
Targets related to water and marine resources
AccionaSpain
AcerinoxSpain
ASML HoldingNetherlands
Astarta HoldingNetherlands
Autostrade per l'ItaliaItaly
BASFGermany
BE Semiconductor IndustriesNetherlands
Beiersdorf AGGermany
BremboItaly
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
Corticeira Amorim SGPSPortugal
CUFPortugal
DeceuninckBelgium
Dino PolskaPoland
ErametFrance
EVN AGAustria
GivaudanSwitzerland
Jerónimo Martins SGPSPortugal
KingspanIreland
Nordic SemiconductorNorway
NovartisSwitzerland
OMVAustria
Parken Sport EntertainmentDenmark
RepsolSpain
RocheSwitzerland
SalMarNorway
SIPEFBelgium
SpadelBelgium
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
Valamar RivieraCroatia
VestasDenmark
VidralaSpain
E3-4
Water metrics
Renamed from 'Water consumption' in 2025; expanded to cover withdrawal, discharge, recycled/reused
(M6) Metropole TelevisionFrance
AccionaSpain
AccorFrance
AcerinoxSpain
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
AtosFrance
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
Beiersdorf AGGermany
BillerudKorsnasSweden
BMW GroupGermany
BremboItaly
Carel IndustriesItaly
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Corticeira Amorim SGPSPortugal
CovestroGermany
CUFPortugal
DanoneFrance
DeceuninckBelgium
Dino PolskaPoland
EllaktorGreece
EniItaly
ErametFrance
EurocashPoland
EVN AGAustria
Gestamp AutomocionSpain
GivaudanSwitzerland
Gjensidige ForsikringNorway
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
HornbachGermany
HUGO BOSSGermany
ICA GruppenSweden
Jerónimo Martins SGPSPortugal
KingspanIreland
KRONESGermany
LeonardoItaly
Lindab InternationalSweden
MTU Aero EnginesGermany
NesteFinland
Nordic SemiconductorNorway
Norsk HydroNorway
NovartisSwitzerland
Novo NordiskDenmark
OMVAustria
Op Mobility (ex. Plastic Omnium)France
PandoraDenmark
Parken Sport EntertainmentDenmark
ProximusBelgium
RepsolSpain
RocheSwitzerland
RockwoolDenmark
SalMarNorway
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SOLVAYBelgium
SonaePortugal
SpadelBelgium
Stora EnsoFinland
TechnoprobeItaly
TKHNetherlands
TotalEnergiesFrance
UbisoftFrance
Valamar RivieraCroatia
VeoliaFrance
VestasDenmark
VidralaSpain
ZalandoGermany
E3-5
Removed in 2025Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
Removed in 2025 – financial effects now in ESRS 2 SBM-3