E3 - Water and marine resources
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ESRS subtopic
Marine resources
20
Water
20
Name of the IRO
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
201
Promotion of green finance for marine conservation projects leading to healthier marine ecosystems
Positive impact
Financing of businesses and projects supporting marine biodiversity
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Marine resources
202
Support for sustainable shipping and logistics
Positive impact
Investment in low-impact maritime transport solutions
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Marine resources
203
Development of ESG due diligence for marine impacts
Positive impact
Integration of marine resource protection in investment decisions
Business activities
Short term
Potential
Clients
Investors
Local authorities
Marine resources
204
Collaboration with NGOs for marine protection
Positive impact
Partnerships for marine conservation awareness and action
Business activities
Medium term
Potential
Investors
Communities
NGOs
Marine resources
205
Public recognition of marine-friendly financial products
Positive impact
Promotion of loans and investments supporting marine protection
Business activities
Short term
Potential
Clients
Investors
Communities
Marine resources
206
Financing of projects causing marine pollution
Negative impact
Lending to industries with high marine pollution risk (e.g., shipping, oil & gas)
Downstream supply chain
Short term
Actual
Clients
Communities
Local authorities
Marine resources
207
Neglect of marine risk in investment decisions
Negative impact
Absence of marine risk assessment in portfolio management
Business activities
Short term
Actual
Clients
Investors
Communities
Marine resources
208
Non-compliance with marine protection regulations
Negative impact
Failure to meet legal requirements for marine risk management
Business activities
Short term
Actual
Clients
Investors
Local authorities
Marine resources
209
Poor communication on marine risk exposure
Negative impact
Lack of transparency on marine-related risks in financial products
Business activities
Short term
Actual
Clients
Investors
Communities
Marine resources
210
Neglect of supplier marine practices
Negative impact
Suppliers not assessing or managing marine impacts
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Marine resources
211
Regulatory fines for non-compliance with marine protection laws
Risk
Authorities increase enforcement of marine risk management
Business activities
Short term
Potential
Clients
Investors
Local authorities
Marine resources
212
Brand damage from marine pollution controversies
Risk
Negative media coverage of financed marine pollution
Downstream supply chain
Short term
Potential
Clients
Investors
Communities
Marine resources
213
Loss of contracts due to poor marine risk management
Risk
Clients require proof of marine risk assessment
Business activities
Medium term
Potential
Clients
Investors
Communities
Marine resources
214
Increased costs from marine risk compliance requirements
Risk
Need for new investments in marine risk monitoring
Business activities
Short term
Potential
Clients
Investors
Employees
Marine resources
215
Legal actions by stakeholders over marine pollution
Risk
Stakeholders file lawsuits for financed marine contamination
Downstream supply chain
Short term
Potential
Clients
Investors
Communities
Marine resources
216
Development of “Marine-Friendly Finance” certifications
Opportunity
Certification for best practices in marine risk management
Business activities
Short term
Potential
Clients
Investors
Communities
Marine resources
217
Access to funding for marine conservation initiatives
Opportunity
Grants or subsidies for marine restoration projects
Business activities
Short term
Potential
Investors
Local authorities
Marine resources
218
Partnerships with NGOs for marine protection
Opportunity
Joint development of marine risk management frameworks
Business activities
Medium term
Potential
Clients
Communities
NGOs
Marine resources
219
Expansion into markets valuing marine protection
Opportunity
Clients demanding certified marine risk management
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Marine resources
220
Brand enhancement through leadership in marine risk management
Opportunity
Recognition for sector-leading marine protection policies
Business activities
Short term
Potential
Clients
Investors
Communities
Marine resources
221
Promotion of green finance for water conservation projects leading to improved water quality
Positive impact
Financing of businesses and projects supporting water conservation
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Water
222
Support for sustainable water infrastructure
Positive impact
Investment in eco-friendly water management solutions
Downstream supply chain
Medium term
Potential
Clients
Investors
Communities
Water
223
Development of ESG due diligence for water impacts
Positive impact
Integration of water resource protection in investment decisions
Business activities
Short term
Potential
Clients
Investors
Local authorities
Water
224
Collaboration with NGOs for water protection
Positive impact
Partnerships for water conservation awareness and action
Business activities
Medium term
Potential
Investors
Communities
NGOs
Water
225
Public recognition of water-friendly financial products
Positive impact
Promotion of loans and investments supporting water protection
Business activities
Short term
Potential
Clients
Investors
Communities
Water
226
Financing of projects causing water pollution
Negative impact
Lending to industries with high water pollution risk (e.g., chemicals, agriculture)
Downstream supply chain
Short term
Actual
Clients
Communities
Local authorities
Water
227
Neglect of water risk in investment decisions
Negative impact
Absence of water risk assessment in portfolio management
Business activities
Short term
Actual
Clients
Investors
Communities
Water
228
Non-compliance with water protection regulations
Negative impact
Failure to meet legal requirements for water risk management
Business activities
Short term
Actual
Clients
Investors
Local authorities
Water
229
Poor communication on water risk exposure
Negative impact
Lack of transparency on water-related risks in financial products
Business activities
Short term
Actual
Clients
Investors
Communities
Water
230
Neglect of supplier water practices
Negative impact
Suppliers not assessing or managing water impacts
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Water
231
Regulatory fines for non-compliance with water protection laws
Risk
Authorities increase enforcement of water risk management
Business activities
Short term
Potential
Clients
Investors
Local authorities
Water
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