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GRI 303: Water and Effluents · 2018

Disclosure GRI 303-3

Water withdrawal

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official GRI source.

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Reviewed by Dr Ross Kurinko · GRI Certified Trainer LRA educational guidance · Not issued or endorsed by GRI

To prepare this disclosure

8datapoints↓ 6claims to verify↓ 5evidence areas↓ 3report examples↓

Disclosure focus

This disclosure asks an organisation to explain how much water it takes in from the environment over the reporting period, and to break that down in a way that shows where the water came from. The emphasis is on actual withdrawal, not just water use or efficiency, so the report should make clear the scale of water taken from different sources and how that relates to the organisation’s activities.

In practice, the focus is usually on coverage across the organisation’s operations rather than only a few headline sites. That means thinking about whether the figures include all relevant facilities, business units and geographies, and whether any parts of the business are excluded. If there are significant differences between sites or sources, the disclosure should help readers understand those patterns rather than presenting a single total with no context.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Have you fixed which sites, operations and water-taking points count in this figure, and which are left out? Are you clear whether the numbers cover the reporting period you are using, and whether they are a point-in-time total or a period total? Can you trace each figure back to a source record or system, including the split by supply source and the stressed-water subset? Have you agreed the labels you will use for each water source and category so the breakdown is consistent across the table? If any water was taken by another party on your behalf, have you decided how that will be identified in the figures and notes? Do you have enough context to explain how the totals were built, including any assumptions, estimates or data gaps?

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner

Total water taken Capture the full volume of water taken in the reporting period from every location and source in scope, before any split by source or water-stress status. Water balance, utility invoices, abstraction logs, site meter reads, consolidated sustainability data file. Environment / Facilities / Operations

Water taken by source Capture the same overall withdrawal volume, broken out by each water source used, with the source split adding back to the total for the period. Meter schedules, supplier statements, abstraction permits, site-level water register, consolidation workbook. Environment / Facilities / Operations

Water stress total Capture the volume of water taken from locations identified as water-stressed, covering all such areas in scope for the period. Site location list, water-stress mapping or screening file, meter data by site, consolidation workbook. Environment / Sustainability / Operations

Stress water by source Capture the water taken from water-stressed locations, split by each source used, with the source breakdown matching the stressed-site total. Stressed-site meter reads, supplier records, abstraction logs, source-by-site schedule, consolidation workbook. Environment / Facilities / Operations

Third-party stressed water Describe any water taken from water-stressed locations that was supplied by another party, showing which withdrawal sources were involved and how those volumes were identified. Supplier contracts, purchased-water invoices, site water ledger, third-party supply records, methodology note. Procurement / Environment / Facilities

Water by source and type Explain the total water taken from all locations, split first by source and then by the relevant category used in the reporting file, with all parts rolling up to the overall total. Consolidation workbook, site water register, source/category mapping, meter and invoice support, methodology note. Environment / Sustainability / Data Management

Stress water by type Explain the water taken from water-stressed locations, split by source and then by the relevant category used in the reporting file, with all parts rolling up to the stressed total. Stressed-site consolidation file, site water register, source/category mapping, meter and invoice support, methodology note. Environment / Sustainability / Data Management

Compilation notes Set out the assumptions, boundaries, estimation methods, data sources, and any other notes needed for a reader to understand how the figures were assembled. Methodology paper, boundary memo, estimation log, data-quality notes, sign-off pack. Sustainability Reporting / Finance / Environment

＋ Show GRI 303-3 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first: decide which sites, operations and water-taking activities are in scope, so the figures cover the full set of withdrawals you intend to report.

2Agree the classification rules before counting anything: define the water source categories you will use, and separately mark which withdrawals come from locations where water pressure is present.

3Gather the underlying records for each site and source: meter logs, supplier statements, invoices, extraction records or other source documents that support the totals and the breakdowns.

4Build the reported figures and narrative from those records: calculate the overall withdrawal total, split it by source, then repeat the same approach for the subset from water-stressed locations; also prepare the text explanation for the source-by-category breakdowns and any third-party withdrawals in stressed areas.

5Record any exclusions, assumptions or changes in method: explain what was left out, why it was left out, and whether the way you compiled the data changed from the prior period.

6Check the final disclosure against the official source before sign-off: confirm every required number and explanation is present, internally consistent and supported by evidence, with the contextual note sufficient for a reader to understand how the data were assembled.

Request the data

Request the water withdrawal data from site operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

How much water did we take in the reporting period, where did it come from, and how should it be split for reporting and review?

Use your organisation’s own site, utility and water-management terms first, then map them to the reporting categories. Keep the ask in operational language rather than framework wording, and check the source material before sign-off.

Weak request

Please provide the GRI 303-3 water withdrawal disclosure data, including totals, source breakdowns, stressed-area figures, and contextual information.

Why it fails: It uses framework language that may not match how the operations team stores or explains the data, so the owner may not know which systems, sites, or internal labels to pull from. It also does not specify the period, boundary, evidence, or how to handle third-party volumes and estimates.

Better request

Please send the site water take data for [period] for [sites in scope], with totals, the split by your normal source labels, the subset from stressed locations, any third-party volumes if you track them, and a short note on how the figures were built. Please attach the meter reads, supplier statements, logs, or system extracts used, and keep your own terms in the response so we can map them later.

Formal email template

Subject: Request for water take data for [reporting period]

Hi [name/team],

Could you please send the water take figures for [reporting period] for [sites / business units in scope]?

Please include:
- the total volume taken across the full scope;
- the split by water source used in your records;
- the subset linked to sites in water-stressed locations, with the same source split;
- any volumes taken by third parties on our behalf or through managed services, if tracked;
- the category split you use internally for each source;
- a short note on how the figures were compiled, including any estimates, assumptions, or data gaps.

Please return the data in the attached table and add the supporting evidence you used, such as meter reports, supplier statements, site logs, or system extracts.

If your team uses different labels, please keep your own terms in the response and add a short mapping note so we can translate them for reporting. Please also check the source material before sign-off.

Thanks,
[preparer name]

Short Teams / Slack version

Hi [name/team] — could you send the water take data for [period] for [sites in scope]?

Please include totals, the split by source, the part linked to water-stressed sites, any third-party volumes if tracked, and a short note on how you built the numbers. Use your own site terms and add the evidence file(s). Thanks.

Industry examples

Food and drink manufacturing

Context. Multiple plants use mains supply, boreholes, and recycled process water; one site sits in a water-stressed catchment.

Adapted request. Please send the water take figures for [period] for [Plant A, Plant B]. Include total volumes, the split by your site labels (mains, borehole, recycled process water), the amount linked to the stressed-catchment site, any contractor-managed water if tracked, and the notes on meter reads, estimates, and any missing data.

Example response. Plant A: 120,000; Plant B: 80,000; stressed site: 45,000; source split provided by site; contractor-managed water: 5,000; notes include one estimated meter read and one supplier invoice pending.

Property / facilities management

Context. A portfolio team tracks water through landlord bills, sub-meter reads, and tenant recharge records across offices and warehouses.

Adapted request. Please provide the portfolio water take data for [period] across [properties in scope]. Include the total, the split by your normal supply labels, the amount for properties in stressed areas, any tenant or managed-service volumes you track, and a short note on how landlord bills, sub-meter reads, and estimates were combined.

Example response. Offices: 32,000; warehouses: 18,000; stressed properties: 14,000; source split by mains and harvested rainwater; tenant-managed volumes separately identified; compilation note explains one site used estimated reads for two months.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

Explain how you defined each water source, how you separated stressed from non-stressed locations, and what basis you used to compile the figures, including any supporting notes needed to understand the data.

Context note

Set out what the totals and splits mean for the business, including how much of the water taken comes from stressed areas and which sources drive the overall pattern.

Fluctuation statement

If the figures move materially, describe the main operational or sourcing reasons behind the change and note whether the shift is linked to stressed locations, source mix, or third-party supply.

Content index entry

GRI 303-3 Water withdrawal — [location / page] / [notes]

Download Centre

Preparation tools & forms

Professional preparation tools for GRI 303-3 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

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01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check

I have shown the overall figure using the same reporting boundary as the rest of the dataset, and I can explain any exclusions or adjustments we made before publication.The assurer will test whether the headline number is complete, whether the boundary was applied consistently, and whether any omitted sites, periods, or adjustments could change the result.Boundary memo; site list included in scope; consolidation or inclusion/exclusion notes; working papers showing any adjustments; sign-off pack linking the published figure to source records.

I have broken the total down by water source type, and the split ties back to the underlying records we used to build the published number.The assurer will probe whether the source categories were applied consistently, whether the split reconciles to the total, and whether any source was misclassified or double-counted.Source classification schedule; extraction files from meters, invoices, or logs; reconciliation showing the sum of source lines equals the total; review notes for any reclassifications.

I have isolated the part of the figure linked to locations we identified as water-stressed, using the same method and cut-off rules as for the wider dataset.The assurer will check whether the water-stress filter was applied correctly, whether the location list is current, and whether the subset is complete and not overstated.Water-stress location register; methodology note for the stress-screening approach; site-level calculations; reconciliation between the stressed subset and the full population; approval evidence for the location list.

I have also split the water-stressed portion by source type, and the numbers reconcile to the stressed subset we reported.The assurer will test whether the stressed-source split is internally consistent, whether the categories were used in the same way across sites, and whether the subtotal matches the stressed total.Working spreadsheet with stressed-source breakdown; source coding rules; subtotal-to-total reconciliation; reviewer comments and corrections; evidence of final approval.

Where third parties supplied water in stressed locations, I have kept that amount separately and traced it back to the supplier or contract records.The assurer will look for whether third-party volumes were identified correctly, whether they were separated from own operations, and whether supplier evidence supports the amount reported.Supplier statements, contracts, or invoices; allocation method for third-party volumes; mapping of third-party amounts to stressed locations; reconciliation to the published line item.

I have grouped the data by source and by operational category, using a consistent coding approach across the reporting period.The assurer will examine whether the category mapping was applied consistently, whether any site was coded differently without justification, and whether the grouped totals are mathematically sound.Category mapping table; site-by-site coding sheet; calculation workbook; exception log for unusual cases; evidence of management review of the coding approach.

Evidence pack to prepare

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Common reporting gaps

Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.

Common gaps

Mistakes to avoid when collecting the data

Wrong data owner

The team asks a sustainability lead for figures that sit with site operations, utilities, or facilities, so the numbers arrive late or incomplete.

Framework language first

People ask for the data using disclosure labels instead of the organisation’s own meter, invoice, or plant-report terms, and the right source never recognises the request.

Scope left vague

No one pins down which sites, business units, or water-using activities are in scope, so some withdrawals are counted twice while others are missed.

Wrong time basis

The collection window does not match the reporting period used elsewhere, so the figures mix months from different cycles or cut off partway through a period.

Mixed counting basis

One team reports billed volumes, another reports meter reads, and a third uses estimates, but the file does not separate them, so the totals are not built on one consistent basis.

Source labels lost

Original tags from invoices, meter logs, or supplier files are stripped out during consolidation, making it impossible to trace each figure back to the source record.

Populations merged

Water from normal operations and water from stressed locations are rolled into one pool before review, so the separate breakdowns cannot be rebuilt cleanly.

No evidence trail

The working file has numbers but no attached source documents, version history, or sign-off record, so nobody can show how the figures were checked before submission.

Where judgement is often needed

Acquisitions and disposals during the year

Choose a cut-off date and explain whether newly bought or sold sites are included for the full year or only for the period they were under your control, so the totals can be read on the same basis.

Different local water labels and source groupings

Where country teams use different names or categories for the same supply type, map them to one internal grouping and disclose the mapping so readers can see how site-level records were combined.

Sites on the boundary of your reporting scope

Set out how you treated facilities, joint operations, leased assets, or other borderline locations, and explain any inclusion or exclusion rule used when the operational control picture is not straightforward.

Water-stressed locations versus other locations

State the method used to decide which withdrawals sit in stressed areas, and explain any location data gaps, proxy use, or reclassification where a site spans more than one area.

Measured readings versus estimates

If some volumes come from meters and others from calculations or supplier figures, say which parts were estimated, what method was used, and whether any figures were later replaced with actual readings.

Third-party supply and direct abstraction split

Explain how you separated water taken from external providers from water drawn directly from the environment, and disclose any mixed arrangements or shared systems that needed allocation rules.

Rounding and small residual differences

Describe the rounding rule used for site figures and totals, and note any small differences between subtotals and the headline number that arise from aggregation.

Protecting sensitive site-level information

If detailed site data could identify a facility or supplier, aggregate the figures to a higher level and explain the level of grouping used so the published numbers remain understandable without exposing sensitive detail.

Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Food and beverage processing

Synthetic illustration only: we report how much water we took in during the year, split by where it came from and whether the source area is under water stress. We also show the same split for the stressed-source portion, plus a short note on how the figures were compiled.

This example shows a simple way to present total withdrawals, source mix, stressed-source amounts, and the stressed-source breakdown by source category, with a brief methods note.

Illustrative water intake by source and water-stress status (m3)

Municipal supply1200000300000

Groundwater800000200000

Surface water500000100000

Third-party delivered water30000050000

Other sources20000050000

Illustrative (synthetic) example — Textiles manufacturing

Synthetic illustration only: we set out our annual water take in a way that separates all sources from those in stressed catchments, and we identify the share obtained through third parties. The figures below are internally consistent and are accompanied by a short explanation of the compilation approach.

This example uses a different sector and a different source mix, while still covering the total, the source split, the stressed-source subset, the third-party stressed amount, and the methods context.

Illustrative annual water take by source and water-stress status (m3)

Municipal supply900000250000

Groundwater600000150000

Surface water700000100000

Third-party delivered water20000050000

Rainwater and other sources10000025000

Company reports

How companies report GRI 303-3

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

ASE Technology Holding Co., Ltd.

Semiconductors · Taiwan · 2024

Open report →

ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides numeric data on total water withdrawal and water use, including specific figures for water sourced from groundwater, marine water, and third parties on page 244, and a total water withdrawal value on page 266. The report also includes a percentage related to water withdrawal in areas of water stress on page 244. However, the report lacks clear narrative detail on the methodology for water management disclosure, as no quotable evidence was found for this aspect.

MOEVE, S.A.

Oil and Gas · Spain · 2025

Open report →

MOEVE, S.A.'s Consolidated Management Report 2025 provides numeric data on freshwater withdrawal in water-stressed areas over the past five years, showing values in thousands of cubic meters from 14,723 in 2021 to 12,881 in 2025 (p.60). The report also references a goal to reduce freshwater withdrawal in these areas by 20% compared with 2019 (p.58-59). However, the report lacks clear narrative on methodology or detailed explanations for these figures, and no additional numeric values or narrative items related to water disclosure were found.

Bangchak Corporation Public Company Limited

Oil and Gas · Thailand · 2025

Open report →

Bangchak Corporation Public Company Limited’s Integrated Sustainability Report 2025 provides numeric data on total water withdrawal and water withdrawal in water-stressed areas, with figures reported on pages 159 and 190 respectively. The report also includes values for total dissolved solids and third-party water usage, as shown on page 190. However, the report lacks clear narrative explanation or methodology regarding water management practices, and some expected numeric values are not found or remain unclear.

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Check your understanding

Scenarios to work through

A manufacturing group has three sites. Two draw from municipal supply and one takes from a river; the water team has monthly meter readings, but the finance pack only shows a single annual total.

QDo you need to keep the site-level source split, or is the annual total enough for this disclosure?

Reveal model answer →

A business operates in four countries, but only one plant sits in a region flagged internally as water-stressed. The preparer has the group-wide withdrawal total and a separate site report for that plant, but no combined figure for the stressed area.

QHow should you treat the water-stressed location when compiling the figures?

Reveal model answer →

A facilities manager says a cooling-water intake was arranged through a utility contract, so the company never touched the water directly. The reporting team is unsure whether to leave it out because the utility handled the physical abstraction.

QShould that utility-supplied volume be left out of the withdrawal figures?

Reveal model answer →

The preparer has totals by source and by site, but the working papers do not explain that one site used recycled process water, another used groundwater, and a third used purchased mains water. A reviewer cannot tell how the numbers were built or whether the stressed-area subset was assembled on the same basis as the group total.

QWhat extra information should be added before sign-off?

Reveal model answer →

Framework references