Crosswalking SBTN Freshwater Requirements with CSRD Water Disclosures

This crosswalk paper is a comparison between freshwater components for SBTN and CSRD. The paper discusses overlaps, similarities and complementarity, and it highlights differences in water-related themes, pointing out any divergence in scope and intent. This paper follows on from a previous publication SBTN et al. (2024), that looked at the interoperability of SBTN and leading water stewardship approaches, including the Alliance for Water Stewardship Standard (AWS), Carbon Disclosure Project (CDP), Positive Water Impact (PWI), and Taskforce on Nature-related Financial Disclosures (TNFD).

The objective of this crosswalk paper is to help companies and practitioners understand how SBTN Freshwater guidance and ESRS water-related disclosure requirements conceptually relate to one another.