This disclosure asks an organisation to explain how it manages the impacts linked to the water it releases back into the environment. In practice, the focus is on the controls, processes and oversight used to reduce harm from discharges, rather than on describing water use in general. The organisation should make clear what it does to identify, prevent, limit and respond to any adverse effects associated with its wastewater or other water releases.
The practical emphasis is on the parts of the business where discharges can create material impacts, and whether management is applied consistently across operations or only at selected sites. A useful explanation would show how the organisation decides which locations, activities or discharge points need attention, and how it monitors performance and follows up where risks are higher.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Key datapoints to prepare
How to prepare it
Request the wastewater discharge standards evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Use your organisation’s own terms first, then map them to the reporting wording. For example, ask for wastewater, trade effluent, process water, or site discharge records if those are the terms used internally. Keep the request in operational language and check the source material before sign-off.
Please provide the GRI 303-2 evidence for effluent discharge standards and the methodology for determining standards, including internal guidelines, sector-specific standards, and receiving waterbody considerations.
Why it fails: It uses framework language that many operational teams will not use day to day, so it is harder to action. It also bundles several ideas into a compliance-style ask without telling the owner what records to pull, which sites or systems to check, or what format to return.
Please send the wastewater or trade effluent discharge standards pack for [period] and [sites]. Include the current limits or site rules, how they were set, what we do at sites with no local discharge limit, any internal water quality guidance, any sector guidance used, and whether the receiving waterbody or outfall was considered. Please add the source file, version, and approver.
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Explain which discharge-quality benchmarks were used, how each one was chosen, and how you dealt with sites that had no local discharge rules, including any company-made guidance, outside sector benchmarks and any assessment of the receiving water.
Set out what the figures mean by showing the standards used to manage effluent quality and how they differ by site, so readers can see whether the approach was locally driven or based on broader internal or sector practice.
If the standards changed from one site or period to another, note whether that was because local rules differed, a different benchmark was selected, or the receiving water conditions led to a different approach.
Preparation tools & forms
Professional preparation tools for GRI 303-2 — 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.
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Mistakes to avoid when collecting the data
Where judgement is often needed
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
*Synthetic illustration only.* We set our discharge controls by starting with the legal limits that apply to each site, then tightening them where our own water team judged the local river or estuary to be more sensitive. For sites with no local rulebook, we used the same internal water-quality guide across the group, with extra checks where the receiving water was already under pressure. - Our minimum release conditions covered pH, temperature, suspended solids, nutrients and selected process chemicals; the exact thresholds varied by site and were approved through our environmental management process. - In 6 of 8 sites, the local permit was the main basis for the limit set; in the other 2 sites, we applied our internal guide because no local discharge limit existed. - We also looked at the waterbody taking the effluent: 5 sites discharged to rivers with low seasonal flow, 2 to estuarine waters and 1 to a municipal treatment system, and that profile influenced how strict we made the site controls. - Sector guidance for food and drink manufacturing was reviewed alongside the permit conditions, but we did not adopt any sector benchmark without checking it against site-specific conditions.
This example shows how a reporter can explain the basis for effluent controls, including internal rules, sector guidance and the condition of the receiving water, without using standard language.
*Synthetic illustration only.* Our discharge criteria were built from the permit conditions that apply at each plant, then aligned with a group-wide water standard that we wrote for operations in places without a local discharge framework. Where we had no local limit to follow, we used that internal standard and checked it against the nature of the water receiving the outflow. - The internal standard set minimum values for acidity, oil and grease, metals, and oxygen-demanding substances; it was created by our environmental specialists using past monitoring results, treatment capability and risk review. - We considered chemical-industry guidance on wastewater quality, but only as a reference point; it did not replace site controls or the group standard. - Of our 10 plants, 7 relied mainly on local permit conditions and 3 used the group standard because no local discharge requirement was in place. - The receiving waters were part of the decision: 4 plants discharged to small inland streams, 3 to larger rivers and 3 to a coastal outfall, and we applied tighter internal checks where dilution was lower or ecological sensitivity was higher.
This example shows a different way to describe the same disclosure, with emphasis on how internal criteria were developed and how the receiving water influenced the final limits.
How companies report GRI 303-2
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Scenarios to work through
A manufacturing site sends treated wastewater to a river where the local permit only covers a few pollutants. The team has also set extra internal limits for temperature and suspended solids because the river is already under pressure.
A site in a country with no local wastewater discharge rules uses a group-wide standard that was written by the company’s environmental team. The standard was based on a review of similar operations and a benchmark from the sector.
A food-processing plant discharges into a small lake used for recreation and wildlife. The environmental team checked the lake’s sensitivity, seasonal flow, and existing nutrient levels before finalising the discharge limits.
A group has three facilities: one follows a municipal permit, one uses a company-made water quality guideline, and one in a specialist industry also aligns with a sector benchmark. The draft report lists the limits but not where each one came from.
Related framework references
How this disclosure maps across the major reporting frameworks.
Questions this page answers
Use the page’s prep list as your starting point: effluent quality floor, how limits were set, any sites with no local rule, company water rules, industry standards reviewed, and the receiving water context. The page also has a step-by-step preparation section to help you turn that into a draft.
Work through the steps to move from source data and methodology into a disclosure draft. The page is designed as practitioner guidance, so it helps you organise the information rather than just list the topic.
The page does not assign a specific role, but it is written for sustainability/ESG managers, HR or data owners, and assurance reviewers to use together. In practice, you would route the prep items and evidence pack to whoever holds the water and effluent data and the supporting methodology.
Use the page’s methodology prompts: how limits were set, any company water rules, industry standards reviewed, and the receiving water context. Those items help you explain the basis for the disclosure in a way that is ready for review.
The page includes a five-item evidence pack for assurance readiness. Use it to assemble the documents and records that support the claims, the methodology, and the reported figures before you finalise the disclosure.
The page says there are six assurance claims to verify, each with a claim, risk, and evidence prompt. Use those checks to test whether the draft is supported and whether the evidence pack is complete.
The page lists common reporting gaps and mistakes so you can spot weak points before sign-off. It is useful for checking whether the draft has enough context, evidence, and consistent methodology.
Yes, as a drafting aid only. The page includes synthetic illustrative example disclosures and a quantitative table, so you can see how the information might be presented, but you should replace it with your own data and context.
The page gives draft-output ideas including visualisation options, narrative starters, and a GRI content-index line. That helps you turn the underlying data into a disclosure-ready draft rather than a raw data dump.
The download centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the prep and assurance checks, and the PDF as a reference copy for review or sharing.
The page says ESRS E3 is the closest correspondence, so the data may be reusable across both. It does not say the requirements are identical, so you still need to check the other framework separately.
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