Skip to the disclosure focus
Courses

GRI Training Partner GRI 303 · Water and Effluents · Disclosure GRI 303-1

Interactions with water as a shared resource

GRI 303-1 · mandatory · narrative disclosure

Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships.

Legal status

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.

Start preparing ↓ Official Global Reporting Initiative source ↗

Disclosure focus

The organization explains the approach used to identify these impacts, including the scope and timeframe of assessments and the tools or methodologies applied. The assessment should consider actual and potential future impacts on water availability, quality and accessibility across relevant operations and value-chain relationships.

The organization describes how identified impacts are addressed, how it works with stakeholders to steward water as a shared resource and how it engages suppliers or customers with significant water-related impacts. The description should distinguish impacts caused, contributed to and directly linked through business relationships.

Where water-related goals and targets form part of the management approach, the organization explains how they were set and how they relate to public policy and the local context of each area with water stress. Meaningful targets can be informed by sustainable catchment thresholds, social context, public-sector targets and stakeholder advocacy.

GRI additionally recommends providing an overview of water use across the value chain and listing the specific catchments where the organization causes significant water-related impacts. Quantitative withdrawal, discharge and consumption figures are reported separately under Disclosures 303-3, 303-4 and 303-5.

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

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • How and where water is withdrawn

    Environment / Water / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting how and where water is withdrawn.

    Watch for The published response for how and where water is withdrawn is incomplete or does not match the supporting records.

  • How and where water is consumed

    Environment / Water / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting how and where water is consumed.

    Watch for The published response for how and where water is consumed is incomplete or does not match the supporting records.

  • How and where water is discharged

    Environment / Water / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting how and where water is discharged.

    Watch for The published response for how and where water is discharged is incomplete or does not match the supporting records.

  • Official GRI water definitions applied

    Environment / Water / Sustainability Reporting

    Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting official gri water definitions applied.

    Watch for The published response for official gri water definitions applied is incomplete or does not match the supporting records.

  • Actual water-related impacts

    Environment / Water / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting actual water-related impacts.

    Watch for The published response for actual water-related impacts is incomplete or does not match the supporting records.

  • Potential future impacts

    Sustainability Reporting / data owner

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting potential future impacts.

    Watch for The published response for potential future impacts is incomplete or does not match the supporting records.

  • Impacts caused

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impacts caused.

    Watch for The published response for impacts caused is incomplete or does not match the supporting records.

  • Impacts contributed to

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impacts contributed to.

    Watch for The published response for impacts contributed to is incomplete or does not match the supporting records.

  • Impacts directly linked through business relationships

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting impacts directly linked through business relationships.

    Watch for The published response for impacts directly linked through business relationships is incomplete or does not match the supporting records.

  • Runoff impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting runoff impacts.

    Watch for The published response for runoff impacts is incomplete or does not match the supporting records.

  • Assessment scope

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment scope.

    Watch for The published response for assessment scope is incomplete or does not match the supporting records.

  • Assessment timeframe

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment timeframe.

    Watch for The published response for assessment timeframe is incomplete or does not match the supporting records.

  • Tools and methodologies

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting tools and methodologies.

    Watch for The published response for tools and methodologies is incomplete or does not match the supporting records.

  • Measured, estimated or modelled basis

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis.

    Watch for The published response for measured, estimated or modelled basis is incomplete or does not match the supporting records.

  • Future water availability and quality considered

    Environment / Water / Sustainability Reporting

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting future water availability and quality considered.

    Watch for The published response for future water availability and quality considered is incomplete or does not match the supporting records.

  • Response actions

    Sustainability Reporting / data owner

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting response actions.

    Watch for The published response for response actions is incomplete or does not match the supporting records.

  • Prevention, mitigation and remediation

    Sustainability Reporting / data owner

    Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting prevention, mitigation and remediation.

    Watch for The published response for prevention, mitigation and remediation is incomplete or does not match the supporting records.

  • Stakeholder engagement for shared water stewardship

    Environment / Water / Sustainability Reporting

    Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement for shared water stewardship.

    Watch for The published response for stakeholder engagement for shared water stewardship is incomplete or does not match the supporting records.

  • Stakeholder groups and frequency

    Sustainability Reporting / data owner

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups and frequency.

    Watch for The published response for stakeholder groups and frequency is incomplete or does not match the supporting records.

  • Engagement outcomes

    Sustainability Reporting / data owner

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting engagement outcomes.

    Watch for The published response for engagement outcomes is incomplete or does not match the supporting records.

  • Suppliers with significant impacts

    Procurement / Finance / Sustainability Reporting

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting suppliers with significant impacts.

    Watch for The published response for suppliers with significant impacts is incomplete or does not match the supporting records.

  • Supplier engagement method

    Procurement / Finance / Sustainability Reporting

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement method.

    Watch for The published response for supplier engagement method is incomplete or does not match the supporting records.

  • Supplier engagement outcomes

    Procurement / Finance / Sustainability Reporting

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement outcomes.

    Watch for The published response for supplier engagement outcomes is incomplete or does not match the supporting records.

  • Customers or users with significant impacts

    Sustainability Reporting / data owner

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting customers or users with significant impacts.

    Watch for The published response for customers or users with significant impacts is incomplete or does not match the supporting records.

  • Customer or product-response actions

    Operations / Supply Chain / Sustainability Reporting

    Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting customer or product-response actions.

    Watch for The published response for customer or product-response actions is incomplete or does not match the supporting records.

  • Process for setting any water goals and targets

    Environment / Water / Sustainability Reporting

    Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting process for setting any water goals and targets.

    Watch for The published response for process for setting any water goals and targets is incomplete or does not match the supporting records.

  • Public-policy alignment

    Sustainability Reporting / data owner

    Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting public-policy alignment.

    Watch for The published response for public-policy alignment is incomplete or does not match the supporting records.

  • Local context of each water-stressed area

    Environment / Water / Sustainability Reporting

    Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting local context of each water-stressed area.

    Watch for The published response for local context of each water-stressed area is incomplete or does not match the supporting records.

  • Sustainable catchment thresholds

    Environment / Water / Sustainability Reporting

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting sustainable catchment thresholds.

    Watch for The published response for sustainable catchment thresholds is incomplete or does not match the supporting records.

  • Social catchment context

    Environment / Water / Sustainability Reporting

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting social catchment context.

    Watch for The published response for social catchment context is incomplete or does not match the supporting records.

  • Stakeholder advocacy

    Sustainability Reporting / data owner

    GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting stakeholder advocacy.

    Watch for The published response for stakeholder advocacy is incomplete or does not match the supporting records.

  • Value-chain water-use overview

    Environment / Water / Sustainability Reporting

    Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting value-chain water-use overview.

    Watch for The published response for value-chain water-use overview is incomplete or does not match the supporting records.

  • Specific catchments with significant caused impacts

    Environment / Water / Sustainability Reporting

    Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting specific catchments with significant caused impacts.

    Watch for The published response for specific catchments with significant caused impacts is incomplete or does not match the supporting records.

  • Link to GRI 3-3

    Sustainability Reporting / data owner

    Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.

    Watch for The published response for link to gri 3-3 is incomplete or does not match the supporting records.

  • Links to GRI 303-3–303-5

    Sustainability Reporting / data owner

    Necessary to separate quantitative data. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5.

    Watch for The published response for links to gri 303-3–303-5 is incomplete or does not match the supporting records.

  • Reason for omission

    Sustainability Reporting / data owner

    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.

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

    Watch for The published response for reason for omission is incomplete or does not match the supporting records.

Before you start

  • Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships.
  • Apply Disclosure 303-1 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?
＋ Show GRI 303-1 sub-elements (LRA working checklist)

How to prepare it

Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships.
Collect and reconcile the records for: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission.
Apply Disclosure 303-1 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.

Request the data

Request the disclosure evidence

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

Provide the reporting-period records and reconciliations for Disclosure 303-1: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; 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.

Better request

Provide the reporting-period records and reconciliations for Disclosure 303-1: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

GRI additionally recommends providing an overview of water use across the value chain and listing the specific catchments where the organization causes significant water-related impacts. Quantitative withdrawal, discharge and consumption figures are reported separately under Disclosures 303-3, 303-4 and 303-5.

Context note

Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.

Download Centre

Preparation tools & forms

Download preparation tools for GRI 303-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • How and where water is withdrawn is reported accurately and completely.

    Risk The response omits, misclassifies or overstates how and where water is withdrawn.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting how and where water is withdrawn.

  • How and where water is consumed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates how and where water is consumed.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting how and where water is consumed.

  • How and where water is discharged is reported accurately and completely.

    Risk The response omits, misclassifies or overstates how and where water is discharged.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting how and where water is discharged.

  • Official GRI water definitions applied is reported accurately and completely.

    Risk The response omits, misclassifies or overstates official gri water definitions applied.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting official gri water definitions applied.

  • Actual water-related impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates actual water-related impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting actual water-related impacts.

  • Potential future impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates potential future impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting potential future impacts.

  • Impacts caused is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impacts caused.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impacts caused.

  • Impacts contributed to is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impacts contributed to.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impacts contributed to.

  • Impacts directly linked through business relationships is reported accurately and completely.

    Risk The response omits, misclassifies or overstates impacts directly linked through business relationships.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting impacts directly linked through business relationships.

  • Runoff impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates runoff impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting runoff impacts.

  • Assessment scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assessment scope.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment scope.

  • Assessment timeframe is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assessment timeframe.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment timeframe.

  • Tools and methodologies is reported accurately and completely.

    Risk The response omits, misclassifies or overstates tools and methodologies.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting tools and methodologies.

  • Measured, estimated or modelled basis is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measured, estimated or modelled basis.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis.

  • Future water availability and quality considered is reported accurately and completely.

    Risk The response omits, misclassifies or overstates future water availability and quality considered.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting future water availability and quality considered.

  • Response actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates response actions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting response actions.

  • Prevention, mitigation and remediation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates prevention, mitigation and remediation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting prevention, mitigation and remediation.

  • Stakeholder engagement for shared water stewardship is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder engagement for shared water stewardship.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement for shared water stewardship.

  • Stakeholder groups and frequency is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder groups and frequency.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups and frequency.

  • Engagement outcomes is reported accurately and completely.

    Risk The response omits, misclassifies or overstates engagement outcomes.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting engagement outcomes.

  • Suppliers with significant impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates suppliers with significant impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting suppliers with significant impacts.

  • Supplier engagement method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supplier engagement method.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement method.

  • Supplier engagement outcomes is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supplier engagement outcomes.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement outcomes.

  • Customers or users with significant impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates customers or users with significant impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting customers or users with significant impacts.

  • Customer or product-response actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates customer or product-response actions.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting customer or product-response actions.

  • Process for setting any water goals and targets is reported accurately and completely.

    Risk The response omits, misclassifies or overstates process for setting any water goals and targets.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting process for setting any water goals and targets.

  • Public-policy alignment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates public-policy alignment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting public-policy alignment.

  • Local context of each water-stressed area is reported accurately and completely.

    Risk The response omits, misclassifies or overstates local context of each water-stressed area.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting local context of each water-stressed area.

  • Sustainable catchment thresholds is reported accurately and completely.

    Risk The response omits, misclassifies or overstates sustainable catchment thresholds.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting sustainable catchment thresholds.

  • Social catchment context is reported accurately and completely.

    Risk The response omits, misclassifies or overstates social catchment context.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting social catchment context.

  • Stakeholder advocacy is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stakeholder advocacy.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stakeholder advocacy.

  • Value-chain water-use overview is reported accurately and completely.

    Risk The response omits, misclassifies or overstates value-chain water-use overview.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting value-chain water-use overview.

  • Specific catchments with significant caused impacts is reported accurately and completely.

    Risk The response omits, misclassifies or overstates specific catchments with significant caused impacts.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting specific catchments with significant caused impacts.

  • Link to GRI 3-3 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates link to gri 3-3.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.

  • Links to GRI 303-3–303-5 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates links to gri 303-3–303-5.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5.

  • Reason for omission is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reason for omission.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

Evidence pack to prepare

Common reporting gaps

  • Replacing water interactions with quantitative withdrawal, discharge and consumption figures.
  • Failing to distinguish impacts caused, contributed to or directly linked through business relationships.
  • Using internal labels in place of the defined GRI terms.
  • Leaving a required preparation field unsupported by traceable evidence.
  • Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
  • Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

Ask the Knowledge Hub AI Assistant about this disclosure

Get practical answers for your reporting context.

Try How do I prepare GRI 303-1? What data do I need to collect? What mistakes should I avoid?

Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 303-1

within GRI 303: Water and Effluents

Open official source →

Related & explore

Management of water dischargerelated impacts → CardWater withdrawal → CardWater discharge → CardWater consumption → CardBrowse all disclosures →

More in GRI 303 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
/en/knowledge-hub/disclosure-cards/gri-303-1/