EXPOSURE DRAFTESRS E3Water and marine resourcesApril 2022Open for comments until 8 August 2022PTF-ESRSProject Task Force on European sustainability reporting standardsEFRAG[Draft]ESRS E3-Water and marine resources[DISCLAIMER]This Exposure Draft has to be read in conjunction with the cover note for ESRS public consultation.It has been prepared under the sole responsibility of the EFRAG PTF-ESRS and is submitted topublic consultation by EFRAG SRB to inform the upcoming standard-setting steps.It therefore doesnot reflect the EFRAG SRB's position at this stage,nor the position of the European Union orEuropean Commission DG Financial Stability,Financial Services and Capital Markets Union(DGFISMA),nor the position of organisations with which the EFRAG PTF-ESRS has cooperated.Thefinal version of the [draft]Standard will be produced by the EFRAG SRB starting from this ExposureDraft,taking into consideration the outcome of the public consultation and the requirements of thefinal CSRD.[Draft]ESRS 3 Water and marine resources is set out in paragraphs 1-31 and Appendices A:Defined terms and B:Application Guidance.All the paragraphs,including those in the AppendicesA and B,have equal authority.Each Disclosure Requirement objective is stated in a bold paragraph,followed by a paragraph that illustrates the principle to be followed in the preparation of therespective disclosures.The [draft]Standard also uses terms defined in other [draft]ESRS andshould be read in the context of its objective.[Draft]ESRS E3 Water and marine resourcesPage 2 of 18Exposure Draft,April 2022