Disclosure focus
This disclosure asks an organisation to explain how much water it uses over the reporting period, and to present that use in a way that is meaningful for understanding its overall water demand. The emphasis is on consumption, not just withdrawal, so the practical question is how much water is actually used up or no longer available for immediate reuse within the organisation’s activities.
In practice, the focus should be on coverage across the organisation’s operations, not only a few flagship sites. A useful report will make clear which parts of the business are included, whether the figures cover all relevant facilities or only selected locations, and how the organisation has arrived at the total so readers can judge the completeness and comparability of the information.
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.
Preparation
Key datapoints to prepare
＋ Show GRI 303-5 sub-elements (LRA working checklist)
Add any context needed to make clear how the figures were prepared and compiled.
If water storage is one of the organisation’s material water impacts, report the change in that storage level.
State the organisation’s total water use across all locations.
State the organisation’s total water use across locations where water stress is present.
How to prepare it
1Set the reporting boundary first: decide which sites, operations and water sources are in scope, then keep that scope consistent across all figures and explanations for this disclosure.
2Agree the counting rules before you calculate anything: define what you will treat as water use, how you will identify locations exposed to water stress, and whether any water storage change needs to be considered because it is materially relevant.
3Gather the underlying records that support each figure or statement: meter reads, site water logs, supplier or utility data, internal calculations, and any notes that explain how the numbers were built up.
4Prepare the required outputs in full: the overall water consumption total, the portion linked to water-stressed areas, any change in storage where that issue matters, and a short narrative where numbers alone do not explain the position.
5Record anything that affects interpretation: note exclusions, estimation methods, boundary changes, restatements, and any assumptions used so a reviewer can see why the current period differs from earlier reporting.
6Check the draft against the source material and your working papers: confirm the totals reconcile, the narrative matches the evidence, and nothing required by the disclosure has been missed or described in a way that conflicts with the official source.
Request the data
Request water use and storage data from operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What water was used across the business, where was it used, and what changed in any stored water balance during the reporting period?
Use your own site, utility and process terms first, then map them to the reporting fields. Keep the request in the language your operations, facilities or environmental teams already use, and only translate into the reporting labels when you prepare the disclosure. Check the official source before sign-off.
Weak request
Please provide the GRI 303-5 water consumption disclosure data, including the water consumption from all areas, the water consumption from all areas with water stress, the change in water storage, and any contextual information necessary to understand how the data have been compiled.
Why it fails: It uses framework language instead of the team’s own operational terms, so the owner may not know which systems, sites or records to pull from. It also bundles the ask in reporting wording rather than asking for the underlying operational data and the notes needed to explain it.
Better request
Please send the water-use figures for [period] for the sites and activities you manage, using your normal utility, meter and site terms. Include the total water used, the part linked to water-stressed locations, any change in stored water if that is relevant in your area, and a short note on how the numbers were compiled, including sources, estimates and exclusions. Please adapt this to your organisation and check the official source before sign-off.
Industry examples
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 the water figures were compiled, including the basis used to define the reporting boundary, how water-stressed locations were identified, and any assumptions or estimation methods applied.
Context note
Set out what the figures mean in practice, including how much water was used overall, how much of that use came from water-stressed areas, and why any storage movement matters for understanding the organisation’s water impact.
Fluctuation statement
Describe the main reasons for any notable rise or fall in water use or storage, such as changes in activity, site mix, operational conditions, or data coverage, and note whether the movement is temporary or expected to continue.
Content index entry
GRI 303-5 Water consumption — [location / page] / [notes]
Download Centre
Preparation tools & forms
Professional preparation tools for GRI 303-5 — 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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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
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
Chasing the sustainability team alone can miss the facilities, utilities or site teams who actually hold the meter reads and purchase records.
Framework language first
Asking for the data in disclosure terms instead of the business’s own site, utility or operations labels can send people to the wrong records.
Scope left vague
If you do not pin down which sites, activities and water sources are in scope, teams may collect only part of the organisation’s usage.
Period basis not fixed
Pulling figures from different reporting dates or cut-off points can mix months or years and make the totals inconsistent.
Counting bases mixed
Combining meter readings, invoices and estimates without a single method can double count some volumes and understate others.
Source labels stripped out
Copying numbers into a new file without the original file names, meter IDs or invoice references makes it hard to trace where each figure came from.
Separate populations merged
Adding together ordinary water use and water use from stressed locations before checking the split can hide the figure needed for the stressed subset.
Storage change not isolated
Treating water held in tanks or reservoirs as part of normal consumption without checking whether storage is relevant can distort the change in storage figure.
Evidence trail missing
Collecting the numbers without saving the supporting files, dates and reviewer sign-off leaves no clear trail for later checks.
Where judgement is often needed
Set the group boundary after acquisitions and disposals
Explain which sites, entities, and periods sit inside the reporting perimeter after any buy-ins, sales, or closures, and note whether the current year and prior year have been restated so the totals stay comparable.
Choose one local meaning for water use where country rules differ
If sites in different countries track water differently, pick one practical definition for the group total, describe the local differences, and say how you converted them into a single figure.
Decide how to handle sites near the edge of the reporting scope
State whether borderline operations, joint arrangements, leased premises, or shared utilities are included, excluded, or partly allocated, and explain the basis used for that call.
Fix the timing basis and keep it consistent
Say whether the numbers follow invoice dates, meter periods, or another cut-off, and disclose any year-end adjustments or timing shifts that affect the reported amount.
Separate measured volumes from estimates
Identify where readings came directly from meters and where values were estimated, describe the method used for estimates, and flag any material assumptions that could move the total.
Explain how water held in storage is treated
If stored water is relevant to the reported figure, describe whether changes in tanks, reservoirs, or other storage are included in the consumption total and how the movement was calculated.
Show the basis for the water-stressed location split
For the subset of water use linked to stressed areas, explain how those locations were identified and how shared or mixed-supply sites were allocated to that category.
Round figures without obscuring the underlying method
State the rounding rule used for the published numbers and make sure the narrative or supporting table still lets a reader understand the calculation basis and any small differences caused by rounding.
Aggregate enough to protect sensitive site data
If site-level figures could reveal confidential operational details, present the data at a higher level, explain the aggregation approach, and confirm that the published total still ties back to the underlying records.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food processing
We have compiled our water figures from all sites and split them between locations with and without water stress. Where we hold water in storage and that storage is material to our water impacts, we show the net movement in storage for the period; this example is synthetic and for illustration only.
This example shows how a reporter can present total water use, the portion linked to stressed locations, and any material change in stored water, with a brief note on the basis of preparation.
Illustrative (synthetic) example — Textiles manufacturing
Our disclosure separates water use across the full business from use in water-stressed areas, and it also shows the period movement in stored water where that storage is a significant factor in our water impacts. The figures below are synthetic, internally consistent, and prepared for illustration only.
This example demonstrates a simple split between all-site water use and the stressed-area subset, plus a separate line for storage movement and a short note on compilation.
Company reports
How companies report GRI 303-5
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Bangchak Corporation Public Company Limited
Oil and Gas · Thailand · 2025
Bangchak Corporation Public Company Limited's Integrated Sustainability Report 2025 provides detailed numeric data on water management, including total water discharge measured in million cubic metres, which increased from 0.899 in 2022 to 1.055 in 2025 (p.160). The report also covers total water withdrawal in water-stressed areas, showing a rise from 0.000 million cubic metres in 2022 and 2023 to 3.123 million cubic metres in 2025 (p.160). While the report notes an expanded reporting boundary to include BCP Trading Pte. Ltd. (p.193), there is no clear narrative or methodology explaining the water management approach or data collection processes.
MOEVE, S.A.
Oil and Gas · Spain · 2025
MOEVE, S.A.'s 2025 Consolidated Management Report provides a clear numeric disclosure of freshwater withdrawal in water-stressed areas over the past five years, with specific values reported on page 60 (e.g., 12,881 thousand m3 in 2025). The report also references efforts to reduce freshwater withdrawal by 20% compared with 2019 (p.58) and includes related environmental management topics such as water consumption and discharge (pp.160, 164). However, the report lacks detailed narrative explanations or methodology regarding water use, and no additional numeric values or narrative items beyond freshwater withdrawal in water-stressed areas were found.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides numeric data on total water withdrawal and consumption, with specific figures reported on pages 266 and 133, including water stress levels under different climate scenarios (p.266, p.133). The report also includes a narrative assessment of water impact levels, indicating a significant increase greater than 20% in some areas, with classifications of low to high impact on water resources (p.134). However, there is no clear methodological explanation or detailed narrative on water management practices available in the report.
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Scenarios to work through
A manufacturer has sites in a dry region and in a wetter region. Its water ledger shows 18,400 cubic metres used across all sites, of which 6,200 cubic metres came from the dry-region sites.
QHow should the preparer separate the headline figure from the subset linked to the water-stressed locations?
Reveal model answer →Hide answer ↑Report the overall amount first, then show the portion tied to the water-stressed locations as a separate figure. The two numbers must sit comfortably together, so the stressed-location amount cannot be higher than the total across all sites.
Why this matters · Keep the all-sites total distinct from the part coming from water-stressed locations, and make sure the subset fits within the whole.
A food processor stores rainwater in tanks for cleaning and cooling. During the year, the stored volume fell by 900 cubic metres because more was taken out than put in, and the team is unsure whether that movement belongs in the disclosure.
QWhat should the preparer do if stored water has been identified as materially affecting the organisation’s water picture?
Reveal model answer →Hide answer ↑Include the year-on-year movement in stored water, using plain wording that makes clear whether storage went up or down. If storage is not a significant part of the water story, this item does not need to be populated on that basis.
Why this matters · Only bring in storage movements when stored water is a meaningful part of the water impact story, and describe the direction of change clearly.
A beverage company has one plant drawing from a river basin under water stress and another plant in a non-stressed basin. The finance team has one consolidated water-use number, but no split by location.
QWhat extra breakdown is needed before the disclosure can be finalised?
Reveal model answer →Hide answer ↑The preparer needs a separate figure for the water used in the stressed basin, not just the group-wide total. If the business cannot split the data yet, it should not pretend the stressed-location amount is known; it should first build a defensible allocation from site-level records.
Why this matters · Where some operations sit in stressed areas, the disclosure needs a specific stressed-area amount, not only a combined company total.
A textile group has gathered meter readings from factories, tanker deliveries and recycled-water systems. The numbers reconcile, but the team has not written down that some sites estimate part of their use and that one site’s storage change is excluded because storage was not judged significant.
QWhat context should accompany the figures so a reader can understand how they were built?
Reveal model answer →Hide answer ↑Add a short explanation of the methods, boundaries and any key judgments used to compile the numbers, including estimates, exclusions and any site-level assumptions. The aim is to let a reader see how the figures were assembled and what they do and do not cover.
Why this matters · Give enough background on methods and judgments for the numbers to be understood, especially where estimates or exclusions affect the result.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
What do I need to gather to complete GRI 303-5 Water and Effluents on this page?+−
The page says to prepare four datapoints: total water use, water-stressed use, water storage movement, and compilation notes. Use the step-by-step preparation section to turn those into a draft disclosure.
How should I scope the data for GRI 303-5 Water and Effluents before I start collecting it?+−
Use the page’s plain-language explainer and step-by-step preparation section to define what you will include before collecting figures. The page is designed to help you set scope and methodology in a practical way, rather than to act as a formal standard.
Who should own the GRI 303-5 Water and Effluents data collection in my organisation?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can gather the source data and explain the method. The evidence pack and compilation notes are there to support that owner.
What evidence do I need to keep for assurance on GRI 303-5 Water and Effluents?+−
The page includes an evidence pack with five items for assurance readiness, plus five assurance claims to verify. Use those together so you can show the claim, the risk, and the supporting evidence.
What are the five assurance claims on the GRI 303-5 Water and Effluents page and how do I use them?+−
The page says there are five assurance claims to verify, each linked to a claim, risk, and evidence. Use them as a checklist to test whether your draft disclosure is supported before review.
What are the most common mistakes people make when reporting GRI 303-5 Water and Effluents?+−
The page lists common reporting gaps and mistakes to help you avoid weak or incomplete disclosures. It is useful for checking whether your scope, figures, notes, and evidence pack are all aligned.
How do I use the GRI 303-5 Water and Effluents workbook and printable card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance, and the card as a quick reference while drafting.
Can I use the synthetic example disclosure on the GRI 303-5 Water and Effluents page as a template?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how a draft can look. Treat them as examples only and make sure your own figures and notes stay internally consistent.
How do I turn my GRI 303-5 Water and Effluents data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. Use those to convert your prepared data and notes into a first draft for review.
Can I reuse my GRI 303-5 Water and Effluents data for ESRS E3 (Water and Marine Resources)?+−
The page notes ESRS E3 (Water and Marine Resources) as the closest correspondence, so the same underlying data may be reusable. It does not say the requirements are identical, so you would still need to check the other framework separately.
More questions this page can help with
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