GRI 303: WATER AND EFFLUENTS 2018 GRI 303 GRI 303: Water and Effluents 2018 1 Contents Introduction 3 GRI 303: Water and Effluents 5 1. Management approach disclosures 5 Disclosure 303-1 Interactions with water as a shared resource 6 Disclosure 303-2 Management of water discharge-related impacts 8 2. Topic-specific disclosures 9 Disclosure 303-3 W  ater withdrawal 9 Disclosure 303-4 W  ater discharge 12 Disclosure 303-5 W  ater consumption 15 Table 1. Example template for presenting information for Disclosures 303-3, 303-4, and 303-5 16 Table 2. Example template for presenting facility-level information 17 Table 3. Example template for presenting supply chain information 17 Glossary 18 References 23 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards can be submitted to standards@globalreporting.org for the consideration of the GSSB. Scope GRI 303: Water and Effluents sets out reporting requirements on the topic of water and effluents. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic. Normative This Standard is to be used together with the most recent versions of the following references documents: GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard, terms defined in the Glossary are underlined. Effective date This Standard is effective for reports or other materials published on or after 1 January 2021. Earlier adoption is encouraged. Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return to the previous view. 2 GRI 303: Water and Effluents 2018 Introduction A. Overview An organization then selects from the set of topic-specific GRI Standards for reporting on its material topics. This Standard is part of the set of GRI Sustainability Reporting Standards (GRI Standards). The Standards are See the Reporting Principles for defining designed to be used by organizations to report about report content in GRI 101: Foundation for more their impacts on the economy, the environment, and information on how to identify material topics. society. The GRI Standards are structured as a set of The topic-specific GRI Standards are organized into interrelated, modular standards. The full set can be three series: 200 (Economic topics), 300 (Environmental downloaded at www.globalreporting.org/standards/. topics), and 400 (Social topics). There are three universal Standards that apply to every Each topic Standard includes disclosures specific to organization preparing a sustainability report: that topic, and is designed to be used together with GRI 103: Management Approach, which is used to report GRI 101: Foundation the management approach for the topic. GRI 102: General Disclosures GRI 103: Management Approach GRI 303: Water and Effluents is a topic-specific GRI Standard in the 300 series (Environmental GRI 101: Foundation is the starting point for using topics). the GRI Standards. It has essential information on how to use and reference the Standards. B. Using the GRI Standards and making claims Figure 1 There are two basic approaches for using the GRI Overview of the set of GRI Standards Standards. For each way of using the Standards there Foundation Starting point is a corresponding claim, or statement of use, which for using the an organization is required to include in any published GRI Standards materials. GRI 101 1. T  he GRI Standards can be used as a set to prepare Universal a sustainability report that is in accordance with Standards the Standards. There are two options for preparing General Management a report in accordance (Core or Comprehensive), Disclosures Approach depending on the extent of disclosures included in the GRI GRI report. 102 103 An organization preparing a report in accordance with To report contextual To report the the GRI Standards uses this Standard, GRI 303: Water information about management approach an organization for each material topic and Effluents, if this is one of its material topics. 2. S elected GRI Standards, or parts of their content, can also be used to report specific information, without Economic Environmental Social preparing a report in accordance with the Standards. Topic- Any published materials that use the GRI Standards in specific Standards GRI GRI GRI this way are to include a ‘GRI-referenced’ claim. 200 300 400 Select from these to report specific disclosures See Section 3 of GRI 101: Foundation for more for each material topic information on how to use the GRI Standards, and the specific claims that organizations are required to include in any published materials. GRI 303: Water and Effluents 2018 3 Reasons for omission as set out in GRI 101: Foundation Since water is a shared resource, and water-related are applicable to this Standard. See clause 3.2 in GRI 101 impacts are localized, organizations are increasingly being for requirements on reasons for omission. encouraged to: • prioritize action in areas with water stress; C. Requirements, recommendations and guidance • u nderstand and respond to local contexts, including The GRI Standards include: local social and environmental impacts; • a im to benefit and respect the needs and priorities Requirements. These are mandatory instructions. In of all water users in an area; the text, requirements are presented in bold font and indicated with the word ‘shall’. Requirements are to be • a lign their approaches and collective actions with read in the context of recommendations and guidance; other water users and with effective public policy. however, the organization is not required to comply with recommendations or guidance in order to claim Through a comprehensive understanding of its water that a report has been prepared in accordance with the use, an organization can assess the impacts it has on Standards. water resources that benefit the ecosystem, other water users, and the organization itself. An organization, Recommendations. These are cases where a particular particularly a water-intensive one, can use this course of action is encouraged, but not required. In the information for effective water management. text, the word ‘should’ indicates a recommendation. The disclosures in this Standard are designed to help an Guidance. These sections include background organization better understand and communicate its information, explanations and examples to help significant water-related impacts, and how it manages organizations better understand the requirements. them. An organization is required to comply with all applicable Due to the strong relationship between water requirements in order to claim that its report has been withdrawal, consumption, and discharge, the reporting prepared in accordance with the GRI Standards. See organization is expected to report on all three GRI 101: Foundation for more information. topic-specific disclosures of GRI 303. Since water- related impacts are often localized, the organization is encouraged, as much as possible, to support any D. Background context quantitative aggregate-level information with narrative descriptions of any contextual factors that were In the context of the GRI Standards, the environmental considered when compiling the information. This dimension of sustainability concerns an organization’s will provide a more comprehensive overview of the impacts on living and non-living natural systems, including organization’s water use. land, air, water, and ecosystems. GRI 303 addresses the topic of water and effluents. Access to fresh water is essential for human life and wellbeing, and is recognized by the United Nations (UN) as a human right. The Sustainable Development Goals, adopted by the UN as part of the 2030 Agenda for Sustainable Development, include key targets related to sustainable water management under Goal 6: ‘Ensure availability and sustainable management of water and sanitation for all’. These targets aim, for example, to achieve universal access to safe and affordable drinking water, improve water quality, and address water scarcity. The amount of water withdrawn and consumed by an organization and the quality of its discharges, can impact the functioning of the ecosystem in numerous ways. Direct impacts on a catchment can have wider impacts on the quality of life in an area, including social and economic consequences for local communities and indigenous peoples. 4 GRI 303: Water and Effluents 2018 GRI 303: Water and Effluents This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • Management approach disclosures • Disclosure 303-1 Interactions with water as a shared resource • Disclosure 303-2 Management of water discharge-related impacts • Topic-specific disclosures • Disclosure 303-3 Water withdrawal • Disclosure 303-4 Water discharge • Disclosure 303-5 Water consumption 1. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic, the associated impacts, and stakeholders’ reasonable expectations and interests. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. An organization that has identified water and effluents as a material topic is required to report its management approach for this topic using both the disclosures in GRI 103: Management Approach, and the management approach disclosures in this section. The disclosures in this section focus on how an organization identifies and manages its water-related impacts. This section is therefore designed to supplement – and not to replace – the content in GRI 103. Reporting requirements 1.1 The reporting organization shall report its management approach for water and effluents using GRI 103: Management Approach. Guidance Background importance of stewarding water as a shared resource. The disclosures in this section request essential An organization can reduce its water withdrawal, information to help understand how an organization consumption, discharge, and associated impacts through manages water-related impacts. The reporting efficiency measures, such as water recycling and reuse, organization can report any additional information about and process redesign, as well as through collective its water stewardship efforts and practices. actions that extend beyond its operations within the catchment. It can improve water quality through better An effective management approach accounts for the treatment of water discharge. local context of water use, and acknowledges the GRI 303: Water and Effluents 2018 5 Disclosure 303-1 Interactions with water as a shared resource Reporting requirements The reporting organization shall report the following information: a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff). b. A description of the approach used to identify water-related impacts, including the scope of Disclosure assessments, their timeframe, and any tools or methodologies used. 303-1 c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts. d. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress. Reporting recommendations 1.2 The reporting organization should report the following additional information: 1.2.1 An overview of water use across the organization’s value chain; 1.2.2 A list of specific catchments where the organization causes significant water-related impacts. Guidance Guidance for Disclosure 303-1 If applicable, the organization can describe its Through its value chain, an organization can affect environmental impacts caused by runoff, and how they both the quality as well as the availability of water. If are addressed. For example, runoff can carry high- the reporting organization has identified significant nutrient and pollution loads due to the organization’s water-related impacts in the value chain, which includes activities, leading to eutrophication and other negative entities with which the organization has a direct or impacts on local waterbodies. indirect business relationship and which either: (a) supply products or services that contribute to the Guidance for Disclosure 303-1-b organization’s own products or services, or (b) receive When assessing impacts, it is important that the products or services from the organization, it is organization consider its future impacts on water quality required to report information about these impacts. and availability, as these factors can change over time. For describing where the impacts occur (i.e., topic Tools and methodologies for identifying impacts can Boundary), see Guidance for Disclosure 103-1-b. include life cycle assessments, environmental impact The description of how the organization interacts with assessments, water footprint assessments, scenario water can include information on specific catchments analysis, and stakeholder engagement. If information where water is withdrawn, consumed, and discharged, is estimated or modeled, rather than sourced from and information on what the water is used for in direct direct measurements, the organization can explain its operations and elsewhere in the value chain (e.g., for estimation or modeling methods. cooling, storage, incorporating in products, growing crops). In the context of this Standard, suppliers with significant water-related impacts may include suppliers of water- intensive commodities or services, suppliers located in areas with water stress, and/or suppliers with significant impacts on the local water environment and the related local communities. 6 GRI 303: Water and Effluents 2018 Disclosure 303-1 Continued Guidance for Disclosure 303-1-c Guidance for Disclosure 303-1-d Working with stakeholders is critical for an organization Meaningful targets for managing water-related impacts: to steward water as a shared resource and account for • account for the local context where water is the needs of other water users of the catchment. An withdrawn and discharged; organization’s stakeholders can include: • are scientifically informed by sustainable thresholds • suppliers with significant water-related impacts; and the social context of a given catchment; • users of its products and services; • align with public sector efforts, such as the water- • local communities and action groups; related targets of the UN Sustainable Development Goals, in particular Goal 6, or targets set by national • employees and other workers; and local government institutions; • other water users in its sector or industry; • are informed by the advocacy of other stakeholders, • governments, regulators, and civil society such as civil society organizations, trade associations, organizations; and action groups. • global initiatives, trade associations, and See references 2 and 4 in the References section. partnerships. The organization can report its progress against goals The organization can describe how it participates in and targets using clause 1.5 in GRI 103: Management discussions with stakeholders, the frequency of this Approach. engagement, and its role in these discussions. Outcomes of working with stakeholders can include, for example, Guidance for clause 1.2.1 collective target-setting for water use, increased The organization can present the overview of water investment in infrastructure, policy advocacy, and use across its value chain as a breakdown, in graphic or capacity building and awareness raising. written form, showing, for example, parts of the value When reporting on its engagement with suppliers, the chain where water consumption is significant and the organization can describe: commodities to which it is related, or the percentage of commodity sourcing that comes from catchments • how the organization engages with its suppliers located in areas with water stress. The organization to help them improve their water management is encouraged to include information about upstream practices; as well as downstream water use (e.g., use of water • the number of suppliers engaged; for consumer products, such as soaps, shampoos, and cleaning solutions). • the outcomes of this engagement; • the amount of procurement that the proportion of Guidance for clause 1.2.2 engaged suppliers represents; To identify catchments where it causes water-related • why information is not requested from suppliers impacts, the organization can use global catchment data with significant water-related impacts; sets. These include the CEO Water Mandate ‘Interactive Database of the World's River Basins’1, and the WWF • future plans and goals for working with suppliers to ‘HydroSHEDS’2. reduce water-related impacts. Water impacts related to products and services might be addressed by, for example, improving product design, providing information and advice on the responsible use of products and services, and holding regular consultations with users. 1 CEO Water Mandate, Interactive Database of the World’s River Basins, riverbasins.wateractionhub.org/, accessed on 1 June 2018. 2 WWF, HydroSHEDS, http://www.hydrosheds.org/, accessed on 1 June 2018. GRI 303: Water and Effluents 2018 7 Disclosure 303-2 Management of water discharge-related impacts Reporting requirements The reporting organization shall report the following information: a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including: i. how standards for facilities operating in locations with no local discharge requirements Disclosure were determined; 303-2 ii. any internally developed water quality standards or guidelines; iii. any sector-specific standards considered; iv. whether the profile of the receiving waterbody was considered. Guidance Guidance for Disclosure 303-2 Minimum standards are those that go beyond regulatory requirements in controlling the quality of effluent discharge. Water quality refers to the physical, chemical, biological, and taste-related characteristics of water. It is a measure of water suitability for a given purpose or function, including its use as a human right. Water quality standards help uphold water quality in order to protect ecosystems, wildlife, and human health and welfare, and can be based on water properties, such as temperature or pH value. The specific choice of water quality standards and parameters can vary depending on an organization’s products, services, and facility locations, and can depend on national and/or regional regulations, as well as the profile of the receiving waterbody. 8 GRI 303: Water and Effluents 2018 2. Topic-specific disclosures Disclosure 303-3 Water withdrawal Reporting requirements The reporting organization shall report the following information: a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable: i.  Surface water; ii. Groundwater; iii. Seawater; iv.  Produced water; v.  Third-party water. b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable: Disclosure i. Surface water; 303-3 ii. Groundwater; iii. Seawater; iv. Produced water; v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv. c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories: i. Freshwater (≤1,000 mg/L Total Dissolved Solids); ii. Other water (>1,000 mg/L Total Dissolved Solids). d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. 2.1 When compiling the information specified in Disclosure 303-3, the reporting organization shall use publicly available and credible tools and methodologies for assessing water stress in an area. Reporting recommendations 2.2 The reporting organization should report the following additional information: 2.2.1 A breakdown of total water withdrawal in megaliters by withdrawal source categories listed in Disclosure 303-3, at each facility in areas with water stress; 2.2.2 Total water withdrawal in megaliters by suppliers with significant water-related impacts in areas with water stress. GRI 303: Water and Effluents 2018 9 Disclosure 303-3 Continued Guidance Background accessibility of water as per the inclusive approach to the The volume of water withdrawal from areas with water definition of water stress. stress can indicate an organization’s impacts in sensitive The organization can complement the results from these locations. tools with their own assessments, to provide more To learn more about locations where water-related granular local-level data. Water stress in an area may be impacts might be significant, and where actions measured at catchment level at a minimum. to address them are most needed, the reporting organization can also report the information requested Guidance for Disclosure 303-3-b-v in Disclosure 303-3 for each facility in areas with water If water is supplied by a third party, the organization is stress. This can give stakeholders more confidence in the required to request information about its withdrawal organization’s water stewardship efforts and practices. sources, listed in Disclosures 303-3-b-i to 303-3-b-iv, from the third-party water supplier. The organization Guidance for Disclosure 303-3 can report any additional information about third-party For an example of how to present information on water, such as who the third-party water suppliers are requirements in Disclosure 303-3, see Table 1. and the volume of water supplied by them. Surface water includes collected or harvested rainwater. Guidance for Disclosure 303-3-c Third-party water includes water supplied by municipal The organization is required to provide a breakdown water networks or other organizations. of the water withdrawn from each of the sources listed in Disclosures 303-3-a and 303-3-b (surface Guidance for Disclosure 303-3-b water, groundwater, seawater, produced water, third- Water stress refers to the ability, or lack thereof, to party water) by the categories freshwater and other meet the human and ecological demand for water. water. The organization is only required to provide this Water stress can refer to the availability, quality, or breakdown for the sources it has withdrawn water from. accessibility of water. If all water withdrawn from a source belongs only to Publicly available and credible tools for assessing areas one category (i.e., to freshwater or to other water), the with water stress include the World Resources Institute organization can report the volume for the remaining ‘Aqueduct Water Risk Atlas’, and the WWF ‘Water Risk category as zero. For example, if all the withdrawn Filter’. seawater belongs to the other water category, the organization can report the volume of freshwater under Based on these tools, water stress in an area may be this source as zero. assessed using either of the following indicators and their thresholds: Other water constitutes any water that has a concentration of total dissolved solids higher than • The ratio of total annual water withdrawal to 1,000 mg/L. Other water is therefore all water that total available annual renewable water supply (i.e., does not fall into the freshwater category. baseline water stress) is high (40-80%) or extremely high (>80%)3; The organization is, at a minimum, required to report a figure for other water withdrawal for each of the • The ratio of water consumption-to-availability (i.e., sources listed in Disclosures 303-3-a and 303-3-b. water depletion) is moderate (dry-year depletion, The organization can additionally report any further where for at least 10% of the time, the monthly breakdowns for other water withdrawal based on its depletion ratio is >75%), high (seasonal depletion, water management and reporting practices, as long as where for one month of the year on average, the it explains the approach used to define water quality depletion ratio is >75%), or very high (ongoing using Disclosure 303-3-d. The organization can report depletion, where the depletion ratio on average is additional information on how water quality has been >75%)4. determined, including consideration of the potential The organization may use these indicators even though value of water to its users, as well as any absolute they account only for quantity and not the quality or physical and/or chemical criteria used. 3 Indicator used in the World Resources Institute, Aqueduct Water Risk Atlas, www.wri.org/our-work/project/aqueduct/, accessed on 1 June 2018. 4 Indicator used in WWF, Water Risk Filter, waterriskfilter.panda.org, accessed on 1 June 2018. 10 GRI 303: Water and Effluents 2018 Disclosure 303-3 Continued Guidance for clause 2.2.1 To compile this information, the organization can use the following approach: (a) determine which facilities are located in areas with water stress, (b) for each of these facilities, report a breakdown of the total water withdrawal by surface water, groundwater, seawater, produced water, and third-party water. For an example of how to present this information, see Table 2. Guidance for clause 2.2.2 To compile this information, the organization can use the following approach: (a) determine which suppliers are located in areas with water stress, (b) determine which of these suppliers cause significant water-related impacts, (c) add up the total water withdrawal of each of these suppliers, (d) report the sum. For an example of how to present this information, see Table 3. GRI 303: Water and Effluents 2018 11 Disclosure 303-4 Water discharge Reporting requirements The reporting organization shall report the following information: a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable: i.  Surface water; ii. Groundwater; iii. Seawater; iv.  Third-party water, and the volume of this total sent for use to other organizations, if applicable. b. A breakdown of total water discharge to all areas in megaliters by the following categories: i. Freshwater (≤1,000 mg/L Total Dissolved Solids); Disclosure ii. Other water (>1,000 mg/L Total Dissolved Solids). 303-4 c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories: i. Freshwater (≤1,000 mg/L Total Dissolved Solids); ii. Other water (>1,000 mg/L Total Dissolved Solids). d. Priority substances of concern for which discharges are treated, including: i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used; ii. the approach for setting discharge limits for priority substances of concern; iii. number of incidents of non-compliance with discharge limits. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. 2.3 When compiling the information specified in Disclosure 303-4, the reporting organization shall use publicly available and credible tools and methodologies for assessing water stress in an area. Reporting recommendations 2.4 The reporting organization should report the following additional information: 2.4.1 The number of occasions on which discharge limits were exceeded; 2.4.2 A breakdown of total water discharge to all areas in megaliters by level of treatment, and how the treatment levels were determined; 2.4.3 Percentage of suppliers with significant water-related impacts from water discharge that have set minimum standards for the quality of their effluent discharge. 12 GRI 303: Water and Effluents 2018 Disclosure 303-4 Continued Guidance Background on how water quality has been determined, including Quantifying the volume of water discharge can help an consideration of the potential value of water to its users, organization understand its negative impacts on the as well as any absolute physical and/or chemical criteria receiving waterbody. used. The relationship between water discharge and negative Guidance for Disclosure 303-4-d impacts is not linear. An increase in the total volume In the context of this Standard, substances of concern of water discharge does not necessarily correspond to are those that cause irreversible damage to the greater negative impacts, since these impacts depend waterbody, ecosystem, or human health. on the quality of the water discharge and the sensitivity of the receiving waterbody. An organization with a Discharge limits for substances of concern can be high volume of water discharge, but also a high level of based on regulation and/or other factors determined treatment and strict quality standards, can have positive by an organization. In countries where no regulations impacts on the receiving waterbody. for discharge limits are available, the organization can develop its own discharge limits. To learn more about locations where water-related impacts might be significant, and where actions ‘Discharge consent’ is the permission granted to an to address them are most needed, the reporting organization, allowing it to discharge a set amount of a organization can also report the information requested substance. The organization can report any unauthorized in Disclosure 303-4 for each facility in areas with water discharges that exceed these limits using Disclosure stress. 303-4-d. The organization can also describe any plans to reduce unauthorized discharges in the future. Guidance for Disclosure 303-4 For an example of how to present information on Guidance for clause 2.4.2 requirements in Disclosure 303-4, see Table 1. Reporting water discharge by level of treatment can provide insight into the effort an organization is making See Guidance for Disclosure 303-3-b for how to assess to improve the quality of its water discharge. When areas with water stress. reporting how the treatment levels were determined, the organization is expected to include the reasons why Guidance for Disclosure 303-4-a-iv a certain level of treatment was set. An example of third-party water discharge is when an organization sends water and effluents to other The level of treatment can be reported for any water organizations for use. In these instances, the organization or effluents at the point of discharge, whether treated is required to report the volume of this water discharge by the organization onsite or sent to a third party for separately. treatment. Water treatment involves physical, chemical or biological Guidance for Disclosures 303-4-b and 303-4-c processes that improve water quality by removing solids, The organization is required to provide a breakdown of pollutants, and organic matter from water and effluents. the water discharged to all areas and to all areas with Minimum requirements for treatment might be specified water stress by the categories freshwater and other in national, state, or local legislation; however, the water. Other water constitutes any water that has a organization is expected to consider its overall water concentration of total dissolved solids higher than discharge impacts and the needs of other water users in 1,000 mg/L. Other water is therefore all water that setting treatment levels. does not fall into the freshwater category. The organization is, at a minimum, required to report a figure for other water discharged. The organization can additionally report any further breakdowns for other water discharge based on its water management and reporting practices, as long as it explains the approach used to define water quality using Disclosure 303-4-e. The organization can report additional information GRI 303: Water and Effluents 2018 13 Disclosure 303-4 Continued The organization can break down its water discharge by the following treatment levels: • Primary treatment, which aims to remove solid substances that settle or float on the water surface; • Secondary treatment, which aims to remove substances and materials that have remained in the water, or are dissolved or suspended in it; • Tertiary treatment, which aims to upgrade water to a higher level of quality before it is discharged. It includes processes that remove, for example, heavy metals, nitrogen, and phosphorus. An organization might withdraw and discharge water of good quality that does not require treatment. If so, the organization can explain this in its report. Guidance for clause 2.4.3 Minimum standards are those that go beyond regulatory requirements in controlling the quality of effluent discharge. For more information on water quality standards, see Disclosure 303-2 in the Management approach disclosures section. To compile this information, the organization can use the following approach: (a) determine the number of suppliers with significant water-related impacts from water discharge, (b) determine how many of these suppliers have set minimum standards for the quality of their effluent discharge, (c) calculate the percentage using the following formula: Percentage of suppliers with significant water-related impacts from water discharge that have set minimum standards for the quality of their effluent discharge = Number of suppliers that have set minimum standards for the quality of their effluent discharge x 100 Number of suppliers with significant water-related impacts from water discharge For an example of how to present this information, see Table 3. 14 GRI 303: Water and Effluents 2018 Disclosure 303-5 Water consumption Reporting requirements The reporting organization shall report the following information: a. Total water consumption from all areas in megaliters. b. Total water consumption from all areas with water stress in megaliters. Disclosure c. Change in water storage in megaliters, if water storage has been identified as having a significant 303-5 water-related impact. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors. Reporting recommendations 2.5 The reporting organization should report the following additional information: 2.5.1 Total water consumption in megaliters at each facility in areas with water stress; 2.5.2 Total water consumption in megaliters by suppliers with significant water-related impacts in areas with water stress. Guidance Background a significant water-related impact, the organization Water consumption measures water used by an is required to report change in water storage. The organization such that it is no longer available for use organization may calculate change in water storage using by the ecosystem or local community in the reporting the following formula: period. Reporting the volume of water consumption can help the organization understand the overall scale of its Change in water storage impact due to water withdrawal on downstream water = availability. Total water storage at the end of the reporting period - Guidance for Disclosure 303-5 Total water storage at the beginning For an example of how to present information on of the reporting period requirements in Disclosure 303-5, see Table 1. See Guidance for Disclosure 303-3-b for how to assess Guidance for clause 2.5.1 areas with water stress. To compile this information, the organization can use If the reporting organization cannot directly measure the following approach: (a) determine which facilities are water consumption, it may calculate this using the located in areas with water stress, (b) for each of these following formula: facilities, report the total water consumption. For an example of how to present this information, see Table 2. Water consumption = Guidance for clause 2.5.2 Total water withdrawal To compile this information, the organization can use - the following approach: (a) determine which suppliers Total water discharge are located in areas with water stress, (b) determine which of these suppliers cause significant water-related impacts, (c) add up the total water consumption of each Guidance for Disclosure 303-5-c of these suppliers, (d) report the sum. For an example of If the water in storage has been identified as having how to present this information, see Table 3. GRI 303: Water and Effluents 2018 15 Table 1. Example template for presenting information for Disclosures 303-3, 303-4, and 303-5 Table 1 offers an example of how to present information for Disclosures 303-3, 303-4, and 303-5. The reporting organization can amend the table according to its practices, for example by reporting additional information. Water withdrawal (303-3) All areas Areas with water stress Water withdrawal Surface water (total) ML (303-3-a-i) ML (303-3-b-i) by source Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-3-c-i) ML (303-3-c-i) Other water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) Groundwater (total) ML (303-3-a-ii) ML (303-3-b-ii) Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-3-c-i) ML (303-3-c-i) Other water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) Seawater (total) ML (303-3-a-iii) ML (303-3-b-iii) Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-3-c-i) ML (303-3-c-i) Other water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) Produced water (total) ML (303-3-a-iv) ML (303-3-b-iv) Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-3-c-i) ML (303-3-c-i) Other water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) Third-party water (total) ML (303-3-a-v) ML (303-3-b-v) Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-3-c-i) ML (303-3-c-i) Other water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) Total third-party Surface water ML (303-3-b-v) water withdrawal Groundwater ML (303-3-b-v) by withdrawal source Seawater ML (303-3-b-v) Produced water ML (303-3-b-v) Total water Surface water (total) + groundwater (total) + seawater ML (303-3-a) ML (303-3-b) withdrawal (total) + produced water (total) + third-party water (total) Water discharge (303-4) All areas Areas with water stress Water discharge by Surface water ML (303-4-a-i) destination Groundwater ML (303-4-a-ii) Seawater ML (303-4-a-iii) Third-party water (total) ML (303-4-a-iv) Third-party water sent for use to other organizations ML (303-4-a-iv) Total water Surface water + groundwater + seawater + third-party ML (303-4-a) ML (303-4-c) discharge water (total) Water discharge Freshwater (≤1,000 mg/L Total Dissolved Solids) ML (303-4-b-i) ML (303-4-c-i) by freshwater and Other water (>1,000 mg/L Total Dissolved Solids) ML (303-4-b-ii) ML (303-4-c-ii) other water Water discharge by No treatment ML (clause 2.4.2) level of treatment Treatment level [Provide the title for treatment level] ML (clause 2.4.2) Note that this is recommended, but not Treatment level [Provide the title for treatment level] ML (clause 2.4.2) required Treatment level [Provide the title for treatment level] ML (clause 2.4.2) Water consumption (303-5) All areas Areas with water stress Water Total water consumption ML (303-5-a) ML (303-5-b) consumption Change in water storage, if water storage has been ML (303-5-c) identified as having a significant water-related impact 16 GRI 303: Water and Effluents 2018 Table 2. Example template for presenting facility-level information Table 2 offers an example of how to present information on facilities located in areas with water stress as per the reporting recommendations specified in Disclosures 303-3 (clause 2.2.1) and 303-5 (clause 2.5.1). The reporting organization can amend the table according to its practices, for example by reporting water discharge information. Facilities in areas with water stress Facility A Facility B [Facility X] Water withdrawal Surface water ML ML ML (clause 2.2.1) Groundwater ML ML ML Seawater ML ML ML Produced water ML ML ML Third-party water ML ML ML Water consumption Total water consumption ML ML ML (clause 2.5.1) Table 3. Example template for presenting supply chain information Table 3 offers an example of how to present information on the organization’s suppliers as per the reporting recommendations specified in Disclosures 303-3 (clause 2.2.2), 303-4 (clause 2.4.3), and 303-5 (clause 2.5.2). The reporting organization can amend the table according to its practices, for example by reporting the location of suppliers. Water withdrawal Total water withdrawal in megaliters by suppliers with significant water-related ML (clause 2.2.2) impacts in areas with water stress Water discharge Percentage of suppliers with significant water-related impacts from water discharge % (clause 2.4.3) that have set minimum standards for the quality of their effluent discharge Water consumption Total water consumption in megaliters by suppliers with significant water-related ML (clause 2.5.2) impacts in areas with water stress GRI 303: Water and Effluents 2018 17 Glossary This Glossary includes definitions for terms used in this Standard, which apply when using this Standard. These definitions may contain terms that are further defined in the complete GRI Standards Glossary. All defined terms are underlined. If a term is not defined in this Glossary or in the complete GRI Standards Glossary, definitions that are commonly used and understood apply. catchment area of land from which all surface runoff and subsurface water, flows through a sequence of streams, rivers, aquifers, and lakes into the sea or another outlet at a single river mouth, estuary, or delta Note 1: Catchments include associated groundwater areas and might include portions of waterbodies (such as lakes or rivers). In different parts of the world, catchments are also referred to as ‘watersheds’ or ‘basins’ (or sub-basins). Note 2: This definition is based on the Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard, Version 1.0, 2014. effluent treated or untreated wastewater that is discharged Note: This definition is based on the Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard, Version 1.0, 2014. freshwater water with concentration of total dissolved solids equal to or below 1,000 mg/L Note: This definition is based on ISO 14046:2014; the United States Geological Survey (USGS), Water Science Glossary of Terms, water.usgs.gov/edu/dictionary.html, accessed on 1 June 2018; and the World Health Organization (WHO), Guidelines for Drinking-water Quality, 2017. groundwater water that is being held in, and that can be recovered from, an underground formation Note: This definition comes from ISO 14046:2014. impact In the GRI Standards, unless otherwise stated, ‘impact’ refers to the effect an organization has on the economy, the environment, and/or society, which in turn can indicate its contribution (positive or negative) to sustainable development. Note 1: In the GRI Standards, the term ‘impact’ can refer to positive, negative, actual, potential, direct, indirect, short-term, long-term, intended, or unintended impacts. Note 2: Impacts on the economy, environment, and/or society can also be related to consequences for the organization itself. For example, an impact on the economy, environment, and/or society can lead to consequences for the organization’s business model, reputation, or ability to achieve its objectives. 18 GRI 303: Water and Effluents 2018 indigenous peoples indigenous peoples are generally identified as: • tribal peoples in independent countries whose social, cultural and economic conditions distinguish them from other sections of the national community, and whose status is regulated wholly or partially by their own customs or traditions or by special laws or regulations; • peoples in independent countries who are regarded as indigenous on account of their descent from the populations which inhabited the country, or a geographical region to which the country belongs, at the time of conquest or colonization or the establishment of present state boundaries and who, irrespective of their legal status, retain some or all of their own social, economic, cultural and political institutions. Note: This definition comes from the International Labour Organization (ILO) Convention 169, ‘Indigenous and Tribal Peoples Convention’, 1989. infrastructure facilities built primarily to provide a public service or good rather than a commercial purpose, and from which an organization does not seek to gain direct economic benefit Note: Examples of facilities can include water supply facilities, roads, schools, and hospitals, among others. local community persons or groups of persons living and/or working in any areas that are economically, socially or environmentally impacted (positively or negatively) by an organization’s operations Note: The local community can range from persons living adjacent to an organization’s operations, to those living at a distance who are still likely to be impacted by these operations. material topic topic that reflects a reporting organization’s significant economic, environmental and social impacts; or that substantively influences the assessments and decisions of stakeholders Note 1: For more information on identifying a material topic, see the Reporting Principles for defining report content in GRI 101: Foundation. Note 2: To prepare a report in accordance with the GRI Standards, an organization is required to report on its material topics. Note 3: Material topics can include, but are not limited to, the topics covered by the GRI Standards in the 200, 300, and 400 series. produced water water that enters an organization’s boundary as a result of extraction (e.g., crude oil), processing (e.g., sugar cane crushing), or use of any raw material, and has to consequently be managed by the organization Note: This definition is based on CDP, CDP Water Security Reporting Guidance, 2018. product article or substance that is offered for sale or is part of a service delivered by an organization reporting period specific time span covered by the information reported Note: Unless otherwise stated, the GRI Standards require information from the organization’s chosen reporting period. GRI 303: Water and Effluents 2018 19 runoff part of precipitation that flows towards a river on the ground surface (i.e., surface runoff) or within the soil (i.e., subsurface flow) Note: This definition is based on the United Nations Educational, Scientific and Cultural Organization (UNESCO), UNESCO International Glossary of Hydrology, 2012. seawater water in a sea or in an ocean Note: This definition comes from ISO 14046:2014. sector subdivision of an economy, society or sphere of activity, defined on the basis of some common characteristic Note: Sector types can include classifications such as the public or private sector, and industry specific categories such as the education, technology, or financial sectors. service action of an organization to meet a demand or need stakeholder entity or individual that can reasonably be expected to be significantly affected by the reporting organization’s activities, products and services, or whose actions can reasonably be expected to affect the ability of the organization to successfully implement its strategies and achieve its objectives Note 1: Stakeholders include entities or individuals whose rights under law or international conventions provide them with legitimate claims vis-à-vis the organization. Note 2: Stakeholders can include those who are invested in the organization (such as employees and shareholders), as well as those who have other relationships to the organization (such as other workers who are not employees, suppliers, vulnerable groups, local communities, and NGOs or other civil society organizations, among others). supplier organization or person that provides a product or service used in the supply chain of the reporting organization Note 1: A supplier is further characterized by a genuine direct or indirect commercial relationship with the organization. Note 2: Examples of suppliers can include, but are not limited to: • Brokers: Persons or organizations that buy and sell products, services, or assets for others, including contracting agencies that supply labor. • Consultants: Persons or organizations that provide expert advice and services on a legally recognized professional and commercial basis. Consultants are legally recognized as self-employed or are legally recognized as employees of another organization. • Contractors: Persons or organizations working onsite or offsite on behalf of an organization. A contractor can contract their own workers directly, or contract sub-contractors or independent contractors. • Distributors: Persons or organizations that supply products to others. • Franchisees or licensees: Persons or organizations that are granted a franchise or license by the reporting organization. Franchises and licenses permit specified commercial activities, such as the production and sale of a product. 20 GRI 303: Water and Effluents 2018 • Home workers: Persons at home or in other premises of their choice, other than the workplace of the employer, who perform work for remuneration and which results in a product or service as specified by the employer, irrespective of who provides the equipment, materials or other inputs used. • Independent contractors: Persons or organizations working for an organization, a contractor, or a sub-contractor. • Manufacturers: Persons or organizations that make products for sale. • Primary producers: Persons or organizations that grow, harvest, or extract raw materials. • Sub-contractors: Persons or organizations working onsite or offsite on behalf of an organization that have a direct contractual relationship with a contractor or sub-contractor, but not necessarily with the organization. A sub-contractor can contract their own workers directly or contract independent contractors. • Wholesalers: Persons or organizations that sell products in large quantities to be retailed by others. surface water water that occurs naturally on the Earth’s surface in ice sheets, ice caps, glaciers, icebergs, bogs, ponds, lakes, rivers, and streams Note: This definition is based on CDP, CDP Water Security Reporting Guidance, 2018. third-party water municipal water suppliers and municipal wastewater treatment plants, public or private utilities, and other organizations involved in the provision, transport, treatment, disposal, or use of water and effluent topic Boundary description of where the impacts occur for a material topic, and the organization’s involvement with those impacts Note: Topic Boundaries vary based on the topics reported. value chain An organization’s value chain encompasses the activities that convert input into output by adding value. It includes entities with which the organization has a direct or indirect business relationship and which either (a) supply products or services that contribute to the organization’s own products or services, or (b) receive products or services from the organization. Note 1: This definition is based on United Nations (UN), The Corporate Responsibility to Respect Human Rights: An Interpretive Guide, 2012. Note 2: The value chain covers the full range of an organization’s upstream and downstream activities, which encompass the full life cycle of a product or service, from its conception to its end use. water consumption sum of all water that has been withdrawn and incorporated into products, used in the production of crops or generated as waste, has evaporated, transpired, or been consumed by humans or livestock, or is polluted to the point of being unusable by other users, and is therefore not released back to surface water, groundwater, seawater, or a third party over the course of the reporting period Note 1: Water consumption includes water that has been stored during the reporting period for use or discharge in a subsequent reporting period. Note 2: This definition is based on CDP, CDP Water Security Reporting Guidance, 2018. GRI 303: Water and Effluents 2018 21 water discharge sum of effluents, used water, and unused water released to surface water, groundwater, seawater, or a third party, for which the organization has no further use, over the course of the reporting period Note 1: Water can be released into the receiving waterbody either at a defined discharge point (point- source discharge) or dispersed over land in an undefined manner (non-point-source discharge). Note 2: Water discharge can be authorized (in accordance with discharge consent) or unauthorized (if discharge consent is exceeded). water stewardship use of water that is socially equitable, environmentally sustainable, and economically beneficial, achieved through a stakeholder-inclusive process that involves facility- and catchment-based actions Note 1: Good water stewards understand their own water use; catchment context; and shared risk in terms of water governance, water balance, and water quality; and engage in meaningful individual and collective actions that benefit people and nature. Further: • Socially equitable water use recognizes and implements the human right to water and sanitation and helps ensure human wellbeing and equity; • Environmentally sustainable water use maintains or improves biodiversity and ecological and hydrological processes at the catchment level; • Economically beneficial water use contributes to long-term efficiency, and development and poverty alleviation for water users, local communities, and society at large. Note 2: This definition is based on the Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard, Version 1.0, 2014. water storage water held in water storage facilities or reservoirs water stress ability, or lack thereof, to meet the human and ecological demand for water Note 1: Water stress can refer to the availability, quality, or accessibility of water. Note 2: Water stress is based on subjective elements and is assessed differently depending on societal values, such as the suitability of water for drinking or the requirements to be afforded to ecosystems. Note 3: Water stress in an area may be measured at catchment level at a minimum. Note 4: This definition comes from the CEO Water Mandate, Corporate Water Disclosure Guidelines, 2014. water withdrawal sum of all water drawn from surface water, groundwater, seawater, or a third party for any use over the course of the reporting period Definitions based on or that come from the ISO 14046:2014 standard are reproduced with the permission of the International Organization for Standardization, ISO. Copyright remains with ISO. 22 GRI 303: Water and Effluents 2018 References The following documents informed the development of this Standard and can be helpful for understanding and applying it. Authoritative intergovernmental instruments: 1. United Nations (UN) Resolution A/RES/64/292, ‘The human right to water and sanitation’, 2010. 2. United Nations (UN), ‘Transforming our world: the 2030 Agenda for Sustainable Development’, 2015. Other relevant references: 3. Alliance for Water Stewardship (AWS), AWS International Water Stewardship Standard, Version 1.0, 2014. 4. CDP, The CEO Water Mandate, The Nature Conservancy, Pacific Institute, World Resources Institute (WRI), and WWF International, Exploring the Case for Corporate Context-based Water Targets, 2017. 5. Minerals Council of Australia (MCA), Water Accounting Framework for the Minerals Industry, User Guide, v1.3, 2014. 6. The CEO Water Mandate, Corporate Water Disclosure Guidelines, Toward a Common Approach to Reporting Water Issues, 2014. 7. World Resources Institute, Aqueduct Water Risk Atlas, www.wri.org/our-work/project/aqueduct/, accessed on 1 June 2018. 8. WWF, Water Risk Filter, waterriskfilter.panda.org, accessed on 1 June 2018. 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