IMO, and what l have learned through skydiving and Paragliding/motoring, avoid water landings. If you need to cross water stay high enough for a glide to clear. If a water landing is iminent, prepare early, fly into wind, breaks up, trims if fitted to landing settings, engine off. Undo all buckles and as soon as one foot touches water slip out of harness and swim slightly left or right of forward. In answer to Simon,s downwind approach, this is also right but the landing will be much faster and you have to swim into wind.
Mike