Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

GRI 303: Water and Effluents·Disclosure GRI 303-4

Water discharge

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

GRI 303: Water and Effluents 2018 remains the applicable GRI Topic Standard for water-related reporting and is effective for reports or other materials published on or after 1 January 2021.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-01

Geprüft von Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 303: Water and Effluents

Disclosure GRI 303-4 · 2018

Gültig ab

2021-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-01

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

33LRA preparation fields 33zu prüfende Aussagen 33Nachweisbereiche

Kern der Offenlegung

The organization also reports total water discharge by water quality. For all areas and for all areas with water stress, it reports freshwater, defined as water with total dissolved solids of 1 000 mg/L or less, and other water, defined as water with total dissolved solids above 1 000 mg/L.

Areas with water stress are identified using publicly available and credible tools or methodologies. The organization explains the tool, geographic resolution, threshold, assessment date and assumptions used.

The organization reports the priority substances of concern for which discharges are treated, explains how those substances were defined and identifies any international standard, authoritative list or criteria used. It also explains how discharge limits were set and reports the number of incidents of non-compliance with those limits.

The number of incidents of non-compliance is distinct from the recommended number of occasions on which limits were exceeded. Where both are reported, the counting methodologies should be explained.

GRI additionally recommends reporting discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory requirements.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Disclosure 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset. Apply Disclosure 303-4 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Reporting period	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.	Sustainability Reporting / data owner
Organizational scope	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting organizational scope.	Sustainability Reporting / data owner
Total discharge in ML	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in ml.	Environment / Water / Sustainability Reporting
Surface-water discharge	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting surface-water discharge.	Environment / Water / Sustainability Reporting
Groundwater discharge	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting groundwater discharge.	Environment / Water / Sustainability Reporting
Seawater discharge	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting seawater discharge.	Environment / Water / Sustainability Reporting
Third-party water discharge	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water discharge.	Environment / Water / Sustainability Reporting
Municipal sewer mapped to third-party water	Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting municipal sewer mapped to third-party water.	Environment / Water / Sustainability Reporting
Third-party water sent for use	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water sent for use.	Environment / Water / Sustainability Reporting
Reuse volume treated as subset	Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reuse volume treated as subset.	Sustainability Reporting / data owner
Freshwater ≤1 000 mg/L TDS — all areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds — all areas.	Environment / Water / Sustainability Reporting
Other water >1 000 mg/L TDS — all areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds — all areas.	Environment / Water / Sustainability Reporting
Total discharge in stressed areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in stressed areas.	Environment / Water / Sustainability Reporting
Freshwater — stressed areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater — stressed areas.	Environment / Water / Sustainability Reporting
Other water — stressed areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting other water — stressed areas.	Environment / Water / Sustainability Reporting
Credible public water-stress methodology	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting credible public water-stress methodology.	Environment / Water / Sustainability Reporting
Catchment-level assessment	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment.	Environment / Water / Sustainability Reporting
Priority substances treated	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting priority substances treated.	Sustainability Reporting / data owner
Definition criteria	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting definition criteria.	Sustainability Reporting / data owner
International standard or authoritative list	Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting international standard or authoritative list.	Sustainability Reporting / data owner
Limit-setting approach	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting limit-setting approach.	Sustainability Reporting / data owner
Incidents of non-compliance	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting incidents of non-compliance.	Legal / Compliance / Sustainability Reporting
Occasions of exceedance	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting occasions of exceedance.	Sustainability Reporting / data owner
Treatment-level breakdown	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown.	Sustainability Reporting / data owner
Basis for treatment levels	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting basis for treatment levels.	Sustainability Reporting / data owner
Supplier minimum-standard percentage	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting supplier minimum-standard percentage.	Procurement / Finance / Sustainability Reporting
Measured and estimated data separated	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting measured and estimated data separated.	Sustainability Reporting / data owner
Destination reconciliation	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting destination reconciliation.	Sustainability Reporting / data owner
TDS reconciliation	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting tds reconciliation.	Sustainability Reporting / data owner
Stressed-area subset reconciliation	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stressed-area subset reconciliation.	Sustainability Reporting / data owner
Link to GRI 3-3	Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.	Sustainability Reporting / data owner
Links to GRI 303-1, 303-2, 303-3 and 303-5	Necessary for consistency. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-1, 303-2, 303-3 and 303-5.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Teilelemente von GRI 303-4 anzeigen (LRA-Arbeitscheckliste)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary for consistency. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

So bereiten Sie es vor

Collect and reconcile the records for: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 and 303-5; Reason for omission.

Apply Disclosure 303-4 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the reporting-period records and reconciliations for Disclosure 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 and 303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Reporting period is reported accurately and completely.	The response omits, misclassifies or overstates reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.
Organizational scope is reported accurately and completely.	The response omits, misclassifies or overstates organizational scope.	Approved source records, calculation files, reconciliations and review evidence supporting organizational scope.
Total discharge in ML is reported accurately and completely.	The response omits, misclassifies or overstates total discharge in ml.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in ml.
Surface-water discharge is reported accurately and completely.	The response omits, misclassifies or overstates surface-water discharge.	Approved source records, calculation files, reconciliations and review evidence supporting surface-water discharge.
Groundwater discharge is reported accurately and completely.	The response omits, misclassifies or overstates groundwater discharge.	Approved source records, calculation files, reconciliations and review evidence supporting groundwater discharge.
Seawater discharge is reported accurately and completely.	The response omits, misclassifies or overstates seawater discharge.	Approved source records, calculation files, reconciliations and review evidence supporting seawater discharge.
Third-party water discharge is reported accurately and completely.	The response omits, misclassifies or overstates third-party water discharge.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water discharge.
Municipal sewer mapped to third-party water is reported accurately and completely.	The response omits, misclassifies or overstates municipal sewer mapped to third-party water.	Approved source records, calculation files, reconciliations and review evidence supporting municipal sewer mapped to third-party water.
Third-party water sent for use is reported accurately and completely.	The response omits, misclassifies or overstates third-party water sent for use.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water sent for use.
Reuse volume treated as subset is reported accurately and completely.	The response omits, misclassifies or overstates reuse volume treated as subset.	Approved source records, calculation files, reconciliations and review evidence supporting reuse volume treated as subset.
Freshwater ≤1 000 mg/L TDS — all areas is reported accurately and completely.	The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds — all areas.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds — all areas.
Other water >1 000 mg/L TDS — all areas is reported accurately and completely.	The response omits, misclassifies or overstates other water >1 000 mg/l tds — all areas.	Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds — all areas.
Total discharge in stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates total discharge in stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in stressed areas.
Freshwater — stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates freshwater — stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater — stressed areas.
Other water — stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates other water — stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting other water — stressed areas.
Credible public water-stress methodology is reported accurately and completely.	The response omits, misclassifies or overstates credible public water-stress methodology.	Approved source records, calculation files, reconciliations and review evidence supporting credible public water-stress methodology.
Catchment-level assessment is reported accurately and completely.	The response omits, misclassifies or overstates catchment-level assessment.	Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment.
Priority substances treated is reported accurately and completely.	The response omits, misclassifies or overstates priority substances treated.	Approved source records, calculation files, reconciliations and review evidence supporting priority substances treated.
Definition criteria is reported accurately and completely.	The response omits, misclassifies or overstates definition criteria.	Approved source records, calculation files, reconciliations and review evidence supporting definition criteria.
International standard or authoritative list is reported accurately and completely.	The response omits, misclassifies or overstates international standard or authoritative list.	Approved source records, calculation files, reconciliations and review evidence supporting international standard or authoritative list.
Limit-setting approach is reported accurately and completely.	The response omits, misclassifies or overstates limit-setting approach.	Approved source records, calculation files, reconciliations and review evidence supporting limit-setting approach.
Incidents of non-compliance is reported accurately and completely.	The response omits, misclassifies or overstates incidents of non-compliance.	Approved source records, calculation files, reconciliations and review evidence supporting incidents of non-compliance.
Occasions of exceedance is reported accurately and completely.	The response omits, misclassifies or overstates occasions of exceedance.	Approved source records, calculation files, reconciliations and review evidence supporting occasions of exceedance.
Treatment-level breakdown is reported accurately and completely.	The response omits, misclassifies or overstates treatment-level breakdown.	Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown.
Basis for treatment levels is reported accurately and completely.	The response omits, misclassifies or overstates basis for treatment levels.	Approved source records, calculation files, reconciliations and review evidence supporting basis for treatment levels.
Supplier minimum-standard percentage is reported accurately and completely.	The response omits, misclassifies or overstates supplier minimum-standard percentage.	Approved source records, calculation files, reconciliations and review evidence supporting supplier minimum-standard percentage.
Measured and estimated data separated is reported accurately and completely.	The response omits, misclassifies or overstates measured and estimated data separated.	Approved source records, calculation files, reconciliations and review evidence supporting measured and estimated data separated.
Destination reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates destination reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting destination reconciliation.
TDS reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates tds reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting tds reconciliation.
Stressed-area subset reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates stressed-area subset reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting stressed-area subset reconciliation.
Link to GRI 3-3 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 3-3.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Links to GRI 303-1, 303-2, 303-3 and 303-5 is reported accurately and completely.	The response omits, misclassifies or overstates links to gri 303-1, 303-2, 303-3 and 303-5.	Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-1, 303-2, 303-3 and 303-5.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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Verweise auf das Rahmenwerk

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GRI

GRI 303-4

innerhalb von GRI 303: Water and Effluents

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Interactions with water as a shared resource → Karte Management of water dischargerelated impacts → Karte Water withdrawal → Karte Water consumption → Karte Alle Offenlegungen durchsuchen →

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