What is CSRD and ESRS?
The Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to publish sustainability information in their management report; the European Sustainability Reporting Standards (ESRS) define those disclosures, including climate (E1) and water (E3).
Who is in scope after Omnibus I
Directive (EU) 2026/470, the Omnibus I amendment, narrowed the CSRD in February 2026. Per the European Parliament, reporting now applies to EU companies with on average more than 1,000 employees and net annual turnover above EUR 450 million, and to non-EU companies with EU net turnover above EUR 450 million together with their EU subsidiaries and branches above EUR 200 million. The first companies reported on financial year 2024, per the European Commission, and the April 2025 stop-the-clock directive postponed the later waves.
What simplified E1 and E3 ask for
The Commission adopted the simplified ESRS by delegated regulation on 3 July 2026. In simplified E1, disclosure E1-7 covers energy consumption and mix and E1-8 covers gross Scope 1, 2 and 3 emissions, per EFRAG. Simplified E3 asks for total water consumption, consumption in water-stressed areas, withdrawals, discharges, recycled and reused water, and storage. A topic is reported only where the double materiality assessment finds it material.
Site data behind the E1-7 and E3 lines
The aQ WaterGuard twin separates main supply, floor use, fire system, RO feed and unaccounted loss, and tracks reuse flow and RO recovery, which line up with the E3 withdrawal, consumption and recycling datapoints. aQ EnergySmart splits grid, solar and backup generation for the E1-7 mix. Exports carry the site, period and device behind each figure for the assurance provider; Aqueduct does not prepare or assure the statement.