Water storage disclosure
Measurement answer
What this metric measures
The water storage disclosure keeps two related values separate: total water stored at a stated measurement date and the change in stored water during the reporting period. Both values are reported in cubic metres and must not be collapsed into one scalar.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Measurement date and reporting period
- Aggregation
- Not applicable — stock and change remain separate
- Pillar
- Environmental
- Topic
- Water and marine resources
- Controlled domain
- Water and marine resources
- Entity type
- Metric
Reporting boundary
The structured disclosure contains a stock measured at a stated reporting date and a separate change over the reporting period, classified by storage facility or site and water type with transfer treatment declared.
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 28(d) and (e), application requirements AR 29 to AR 30, and Annex II definition of water stored
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Measurement date and reporting period
Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.
Table fields and units
- Measure
- Value
- Unit
- Measurement period
Published dimensions
- Storage facility or site
- Water type
- Stored total or change in storage
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
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 28(d) and (e), application requirements AR 29 to AR 30, and Annex II definition of water stored
Supports: Official publisher reference linked specifically to the Sustopedia metric “Water storage disclosure”; 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 consolidated as of 1 January 2025; the adopted 2026 amendment is compatibility context only.
- Measurement date for total stored water
- Reporting period for change in stored water
- Included storage facilities, sites and water types
- Inter-facility transfer and double-counting policy
- Measurement, extrapolation or estimation basis
Record-specific limitations
- Stored total is a stock at a measurement date, while change in storage is a reporting-period movement; they are not interchangeable.
- Inter-facility transfers require reconciliation so the same water is not counted as newly stored at multiple locations.
- Measurement timestamp, facility coverage, water type and transfer treatment materially affect comparability.
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.