Disclosure focus
The organization explains how standards were determined for facilities operating in locations with no local discharge requirements, describes any internally developed water-quality standards or guidelines, identifies any sector-specific standards considered, and states whether the profile of the receiving waterbody was taken into account.
If the organization has not established effluent-quality standards beyond regulatory requirements, it reports this fact. It should not relabel regulatory limits, treatment processes or monitoring results as voluntary minimum standards.
The disclosure is primarily narrative. Quantitative information such as discharge volumes, exceedances, treatment levels and substances of concern is reported separately under Disclosure 303-4, where applicable.
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
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.
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Minimum standards beyond regulatory requirements
Sustainability Reporting / data ownerRequired where they 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 minimum standards beyond regulatory requirements.
Watch for The published response for minimum standards beyond regulatory requirements is incomplete or does not match the supporting records.
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Explicit statement that no such standards exist
Sustainability Reporting / data ownerRequired 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 explicit statement that no such standards exist.
Watch for The published response for explicit statement that no such standards exist is incomplete or does not match the supporting records.
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Applicable regulatory limits
Sustainability Reporting / data ownerNecessary methodological context. 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 applicable regulatory limits.
Watch for The published response for applicable regulatory limits is incomplete or does not match the supporting records.
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Permit and consent requirements
Sustainability Reporting / data ownerNecessary methodological context. 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 permit and consent requirements.
Watch for The published response for permit and consent requirements is incomplete or does not match the supporting records.
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Comparison of regulatory and internal standards
Sustainability Reporting / data ownerRequired assurance 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 comparison of regulatory and internal standards.
Watch for The published response for comparison of regulatory and internal standards is incomplete or does not match the supporting records.
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Parameters covered
Sustainability Reporting / data ownerRequired where standards 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 parameters covered.
Watch for The published response for parameters covered is incomplete or does not match the supporting records.
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Thresholds or performance criteria
Sustainability Reporting / data ownerRequired where standards 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 thresholds or performance criteria.
Watch for The published response for thresholds or performance criteria is incomplete or does not match the supporting records.
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Facilities covered
Sustainability Reporting / data ownerRequired scope 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 facilities covered.
Watch for The published response for facilities covered is incomplete or does not match the supporting records.
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Facilities with no local discharge requirements
Environment / Water / Sustainability ReportingRequired 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 facilities with no local discharge requirements.
Watch for The published response for facilities with no local discharge requirements is incomplete or does not match the supporting records.
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Legal basis for no-local-rule conclusion
Legal / Compliance / Sustainability ReportingRequired assurance evidence. 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 legal basis for no-local-rule conclusion.
Watch for The published response for legal basis for no-local-rule conclusion is incomplete or does not match the supporting records.
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Method used to establish standards
Sustainability Reporting / data ownerRequired. 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 method used to establish standards.
Watch for The published response for method used to establish standards is incomplete or does not match the supporting records.
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Internally developed standards or guidelines
Sustainability Reporting / data ownerRequired 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 internally developed standards or guidelines.
Watch for The published response for internally developed standards or guidelines is incomplete or does not match the supporting records.
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Standard version and effective date
Sustainability Reporting / data ownerRequired assurance 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 standard version and effective date.
Watch for The published response for standard version and effective date is incomplete or does not match the supporting records.
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Sector-specific standards considered
Sustainability Reporting / data ownerRequired 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 sector-specific standards considered.
Watch for The published response for sector-specific standards considered is incomplete or does not match the supporting records.
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Outcome of sector-standard review
Sustainability Reporting / data ownerNecessary for completeness. 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 outcome of sector-standard review.
Watch for The published response for outcome of sector-standard review is incomplete or does not match the supporting records.
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Receiving-waterbody profile considered
Environment / Water / Sustainability ReportingRequired. 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 receiving-waterbody profile considered.
Watch for The published response for receiving-waterbody profile considered is incomplete or does not match the supporting records.
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Characteristics considered
Sustainability Reporting / data ownerNecessary 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 characteristics considered.
Watch for The published response for characteristics considered is incomplete or does not match the supporting records.
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Effect on standards
Sustainability Reporting / data ownerRequired for a substantive answer. 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 effect on standards.
Watch for The published response for effect on standards is incomplete or does not match the supporting records.
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Approval and review process
Sustainability Reporting / data ownerNecessary assurance 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 approval and review process.
Watch for The published response for approval and review process is incomplete or does not match the supporting records.
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Actual monitoring results
Sustainability Reporting / data ownerAdditional only. 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 monitoring results.
Watch for The published response for actual monitoring results is incomplete or does not match the supporting records.
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Discharge volumes
Environment / Water / Sustainability ReportingReport under GRI 303-4. 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 discharge volumes.
Watch for The published response for discharge volumes is incomplete or does not match the supporting records.
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Priority substances and exceedances
Sustainability Reporting / data ownerReport under GRI 303-4. 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 priority substances and exceedances.
Watch for The published response for priority substances and exceedances is incomplete or does not match the supporting records.
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Treatment-level breakdown
Sustainability Reporting / data ownerGRI 303-4 recommendation. 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 treatment-level breakdown.
Watch for The published response for treatment-level breakdown is incomplete or does not match the supporting records.
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Link to GRI 3-3
Sustainability Reporting / data ownerRequired 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.
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Reason for omission
Sustainability Reporting / data ownerRequired 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 303-2 requires an organization to describe any minimum standards it has set for the quality of effluent discharge and explain how these standards were determined. For this disclosure, minimum standards are organization-set standards that go beyond applicable regulatory requirements. Legal limits and permit conditions should be identified separately and should not be presented as minimum standards in the GRI sense.
- Apply Disclosure 303-2 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?
How to prepare it
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 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; 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 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; 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
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
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 303-2 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Minimum standards beyond regulatory requirements is reported accurately and completely.
Risk The response omits, misclassifies or overstates minimum standards beyond regulatory requirements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting minimum standards beyond regulatory requirements.
Explicit statement that no such standards exist is reported accurately and completely.
Risk The response omits, misclassifies or overstates explicit statement that no such standards exist.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting explicit statement that no such standards exist.
Applicable regulatory limits is reported accurately and completely.
Risk The response omits, misclassifies or overstates applicable regulatory limits.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting applicable regulatory limits.
Permit and consent requirements is reported accurately and completely.
Risk The response omits, misclassifies or overstates permit and consent requirements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting permit and consent requirements.
Comparison of regulatory and internal standards is reported accurately and completely.
Risk The response omits, misclassifies or overstates comparison of regulatory and internal standards.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards.
Parameters covered is reported accurately and completely.
Risk The response omits, misclassifies or overstates parameters covered.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting parameters covered.
Thresholds or performance criteria is reported accurately and completely.
Risk The response omits, misclassifies or overstates thresholds or performance criteria.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting thresholds or performance criteria.
Facilities covered is reported accurately and completely.
Risk The response omits, misclassifies or overstates facilities covered.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting facilities covered.
Facilities with no local discharge requirements is reported accurately and completely.
Risk The response omits, misclassifies or overstates facilities with no local discharge requirements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting facilities with no local discharge requirements.
Legal basis for no-local-rule conclusion is reported accurately and completely.
Risk The response omits, misclassifies or overstates legal basis for no-local-rule conclusion.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting legal basis for no-local-rule conclusion.
Method used to establish standards is reported accurately and completely.
Risk The response omits, misclassifies or overstates method used to establish standards.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting method used to establish standards.
Internally developed standards or guidelines is reported accurately and completely.
Risk The response omits, misclassifies or overstates internally developed standards or guidelines.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting internally developed standards or guidelines.
Standard version and effective date is reported accurately and completely.
Risk The response omits, misclassifies or overstates standard version and effective date.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting standard version and effective date.
Sector-specific standards considered is reported accurately and completely.
Risk The response omits, misclassifies or overstates sector-specific standards considered.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting sector-specific standards considered.
Outcome of sector-standard review is reported accurately and completely.
Risk The response omits, misclassifies or overstates outcome of sector-standard review.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting outcome of sector-standard review.
Receiving-waterbody profile considered is reported accurately and completely.
Risk The response omits, misclassifies or overstates receiving-waterbody profile considered.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting receiving-waterbody profile considered.
Characteristics considered is reported accurately and completely.
Risk The response omits, misclassifies or overstates characteristics considered.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting characteristics considered.
Effect on standards is reported accurately and completely.
Risk The response omits, misclassifies or overstates effect on standards.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting effect on standards.
Approval and review process is reported accurately and completely.
Risk The response omits, misclassifies or overstates approval and review process.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting approval and review process.
Actual monitoring results is reported accurately and completely.
Risk The response omits, misclassifies or overstates actual monitoring results.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting actual monitoring results.
Discharge volumes is reported accurately and completely.
Risk The response omits, misclassifies or overstates discharge volumes.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting discharge volumes.
Priority substances and exceedances is reported accurately and completely.
Risk The response omits, misclassifies or overstates priority substances and exceedances.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting priority substances and exceedances.
Treatment-level breakdown is reported accurately and completely.
Risk The response omits, misclassifies or overstates treatment-level breakdown.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown.
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.
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
- Presenting regulatory discharge limits as organisation-set minimum standards beyond regulation.
- Replacing the narrative standard-setting process with monitoring results or discharge volumes.
- 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.
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Advice, not assurance
Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 303-2
within GRI 303: Water and Effluents
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