Environmental
E3 – Water
5 disclosure requirements
Filter by industry
E3-1
Policies related to water
AB InBevBelgium
ABBSwitzerland
AccorFrance
AcerinoxSpain
ACS GroupSpain
adidasGermany
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
AFRYSweden
Air LiquideFrance
Aker BPNorway
ALK-AbellóDenmark
AlleimaSweden
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
BekaertBelgium
Bel SAFrance
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
Brenntag SEGermany
Bulten AbSweden
Cairo Communication S.p.A.Italy
Carrefour S.A.France
Cementir HoldingNetherlands
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
Ellos GroupSweden
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
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
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
Humble Group AbSweden
ICA GruppenSweden
InditexSpain
KemiraFinland
KingspanIreland
L'OréalFrance
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
MichelinFrance
NilfiskDenmark
Nordic SemiconductorNorway
Norsk HydroNorway
OMVAustria
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
SalMarNorway
SalzgitterGermany
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
VinciFrance
VolkswagenGermany
No companies in the selected industry reported on this disclosure requirement.
E3-2
Actions and resources related to water
AB InBevBelgium
ABBSwitzerland
AccorFrance
AcerinoxSpain
ACS GroupSpain
adidasGermany
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
AFRYSweden
Air LiquideFrance
Aker BPNorway
ALK-AbellóDenmark
AlleimaSweden
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
BekaertBelgium
Bel SAFrance
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
Brenntag SEGermany
Bulten AbSweden
Cairo Communication S.p.A.Italy
Carrefour S.A.France
Cementir HoldingNetherlands
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
Ellos GroupSweden
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
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
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
Humble Group AbSweden
ICA GruppenSweden
InditexSpain
KemiraFinland
KingspanIreland
L'OréalFrance
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
MichelinFrance
NilfiskDenmark
Nordic SemiconductorNorway
Norsk HydroNorway
OMVAustria
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
SalMarNorway
SalzgitterGermany
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
VinciFrance
VolkswagenGermany
No companies in the selected industry reported on this disclosure requirement.
E3-3
Targets related to water
AB InBevBelgium
ABBSwitzerland
AccorFrance
AcerinoxSpain
ACS GroupSpain
adidasGermany
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
Air LiquideFrance
Aker BPNorway
ALK-AbellóDenmark
AlleimaSweden
Alzchem Group AGGermany
Anora Group OyjFinland
AntibioticeRomania
Ariston HoldingNetherlands
Arkema S.A.France
Artego S.A.Romania
ASM InternationalNetherlands
ASSA ABLOYSweden
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
AVAXGreece
AvioItaly
AXAFrance
AxfoodSweden
BASFGermany
BasicNetItaly
BayerGermany
BE GroupSweden
BekaertBelgium
Bel SAFrance
BICO GroupSweden
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
Brenntag SEGermany
Bulten AbSweden
Cairo Communication S.p.A.Italy
Carrefour S.A.France
Cementir HoldingNetherlands
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Cooperatieve Rabobank UaNetherlands
Corbion NVNetherlands
CovestroGermany
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dnb Bank AsaNorway
Dom Development S.A.Poland
dsm-firmenichSwitzerland
Dürr AGGermany
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
ElisFrance
Elkem ASANorway
Ellos GroupSweden
EnBW Energie Baden-Württemberg AGGermany
Enel SpaItaly
Enersense International OyjFinland
ENGIE SAFrance
EniItaly
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
KemiraFinland
KingspanIreland
L'OréalFrance
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
MichelinFrance
NilfiskDenmark
Nordic SemiconductorNorway
Norsk HydroNorway
OMVAustria
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
SalMarNorway
SalzgitterGermany
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
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
AB InBevBelgium
ABBSwitzerland
AccorFrance
AcerinoxSpain
ACS GroupSpain
Aeroporto Guglielmo Marconi di Bologna S.p.A.Italy
Aerostar S.A.Romania
Air LiquideFrance
Aker BPNorway
ALK-AbellóDenmark
AlleimaSweden
Anora Group OyjFinland
AntibioticeRomania
Arkema S.A.France
ASM InternationalNetherlands
ASSA ABLOYSweden
ASTMItaly
Athens International Airport S.A.Greece
Atlantic GrupaCroatia
AVAXGreece
AvioItaly
BASFGermany
BasicNetItaly
BayerGermany
BekaertBelgium
Bel SAFrance
BillerudKorsnasSweden
bioMerieuxFrance
BMW GroupGermany
BolidenSweden
Borealis GmbHAustria
Brenntag SEGermany
Bulten AbSweden
Carrefour S.A.France
Cementir HoldingNetherlands
Cnp AssurancesFrance
Coca-Cola HBC AGSwitzerland
Comer Industries S.p.A.Italy
Compagnie Chargeurs InvestFrance
Corbion NVNetherlands
Covivio HotelsFrance
CPI Property GroupLuxembourg
Cris-Tim Family Holding SARomania
DanoneFrance
Dassault Systemes SEFrance
DeceuninckBelgium
Deoleo, S.A.Spain
Dia GroupSpain
Diasorin S.p.A.Italy
Dom Development S.A.Poland
dsm-firmenichSwitzerland
EDP - Energias de Portugal SAPortugal
Eesti Energia AsEstonia
Elkem ASANorway
Ellos GroupSweden
Enel SpaItaly
ENGIE SAFrance
EniItaly
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
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
Hamburg Commercial Bank AGGermany
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
Hera SpaItaly
HKFoodsFinland
Humble Group AbSweden
InditexSpain
KemiraFinland
L'OréalFrance
LenzingAustria
LeonardoItaly
MAXIMA GRUPĖLithuania
MichelinFrance
NilfiskDenmark
Norsk HydroNorway
OMVAustria
PorscheGermany
PrysmianItaly
PumaGermany
RenaultFrance
SalMarNorway
SalzgitterGermany
TKHNetherlands
TotalEnergiesFrance
UnileverUnited Kingdom
VinciFrance
VolkswagenGermany
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
Aerostar S.A.Romania
Aker BPNorway
Artego S.A.Romania
ASSA ABLOYSweden
Bel SAFrance
Cnp AssurancesFrance
Compagnie Chargeurs InvestFrance
Covivio HotelsFrance
CPI Property GroupLuxembourg
Exel Industries SAFrance
HELLENiQ ENERGY HoldingsGreece
UnileverUnited Kingdom
No companies in the selected industry reported on this disclosure requirement.