Water-consumption intensity per net revenue
Measurement answer
What this metric measures
Water-consumption intensity per net revenue relates own-operations water consumption for a reporting period to net revenue for the same undertaking, perimeter and period, expressed in millions of euros. It is an efficiency ratio and does not indicate where water stress occurs.
Specification
Metric specification
- Result format
- Single value
- Unit
- Cubic metres of water consumed per one million euros of net revenue (m³/€m net revenue)
- Reporting basis
- Reporting period
- Aggregation
- Ratio of aligned numerator and denominator totals
- Pillar
- Environmental
- Topic
- Water and marine resources
- Controlled domain
- Water and marine resources
- Entity type
- Metric
Reporting boundary
Own-operations total water consumption is paired with net revenue for the same undertaking, consolidation perimeter and reporting period, with revenue expressed in millions of euros under the declared translation policy.
Cross-library identity
Library mappings and variants
These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.
- Different source editionPartial relationship; observations remain separate.Water intensity total water consumption per net revenue — E3-4
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annex I, ESRS E3-4, paragraph 29, application requirement AR 31, and footnote 76
- Adopting DisclosureESRS E3
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Edition Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS E3; E3-4; paragraph 29; datapoint E3-4_08; taxonomy concept esrs_WaterIntensityTotalWaterConsumptionPerNetRevenue
Value structure
Dimensions and units
- Unit
- Cubic metres of water consumed per one million euros of net revenue (m³/€m net revenue)
- Reporting basis
- Reporting period
Unit meaning: An intensity unit relating cubic metres of water consumed during a reporting period to net revenue for the same undertaking, perimeter, and period, expressed in millions of euros.
Published dimensions
- Water intensity
- Net-revenue denominator basis
- Consolidation perimeter
- Reporting and translation currency
Calculation method
Formula information
- Status
- Specified
- Formula type
- Intensity
Formula
I = Q ÷ ADivide the qualifying impact quantity by the declared activity, output, or financial denominator using compatible boundaries and periods.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
Q | qualifying impact quantity | Impact quantity within the qualifying population and boundary defined for Water-consumption intensity per net revenue. | Dimensionless |
A | activity denominator | Declared activity or financial denominator for the qualifying population and boundary defined for Water-consumption intensity per net revenue. | Dimensionless |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025, document version 001.001
- Locator
- Annex I, ESRS E3-4, paragraph 29, application requirement AR 31, and footnote 76
Supports: Official publisher reference linked specifically to the Sustopedia metric “Water-consumption intensity per net revenue”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Current in-force ESRS E3 paragraph 29, AR 31 and footnote 76 in the consolidated text as of 1 January 2025; the adopted 2026 amendment is compatibility context only.
- Typed total-water-consumption numerator and evidence release
- Net-revenue definition and reporting-period alignment
- Reporting currency and currency-translation policy
- Consolidation-perimeter match and acquisition or disposal treatment
- Zero and negative denominator behavior
Record-specific limitations
- The metric is not meaningful without the net-revenue definition, currency and translation policy.
- Zero or negative revenue requires an explicit not-calculable treatment rather than a numeric result.
- Acquisitions, disposals, foreign-exchange movements and perimeter mismatches can change intensity independently of physical water use.
- The metric does not show local water stress and is edition-sensitive because the adopted 2026 ESRS amendment drops the current revenue-intensity datapoint.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.