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GRI Training Partner GRI 303 · Water and Effluents · Disclosure GRI 303-3

Water withdrawal

GRI 303-3 · mandatory · metrics + narrative

Disclosure 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water.

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 ↗ Compare 3 real reports

Disclosure focus

For every applicable source, the organization reports the volume of freshwater, defined as water with total dissolved solids of 1 000 mg/L or less, and other water, defined as water with total dissolved solids above 1 000 mg/L.

For third-party water withdrawn in areas with water stress, the organization additionally reports the original source used by the supplier: surface water, groundwater, seawater or produced water. The organization requests this information from the third-party supplier.

Areas with water stress are identified using publicly available and credible tools or methodologies, with assessment conducted at least at catchment level. The methodology, tool version, thresholds, assumptions and limitations are disclosed.

Internally recycled or recirculated water is not counted as a new withdrawal. It can be reported separately as additional information on water reuse.

GRI additionally recommends reporting source-level withdrawal for each facility in areas with water stress and the total water withdrawal of suppliers with significant water-related impacts in such areas. These are recommendations and should be distinguished from the mandatory requirements.

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.

  • Reporting period

    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 reporting period.

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

  • Organizational scope

    Sustainability Reporting / data owner

    Required 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 organizational scope.

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

  • Total withdrawal from all areas

    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 total withdrawal from all areas.

    Watch for The published response for total withdrawal from all areas is incomplete or does not match the supporting records.

  • Total withdrawal from stressed areas

    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 total withdrawal from stressed areas.

    Watch for The published response for total withdrawal from stressed areas is incomplete or does not match the supporting records.

  • Unit — ML

    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 unit — ml.

    Watch for The published response for unit — ml is incomplete or does not match the supporting records.

  • Surface water

    Environment / Water / 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 surface water.

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

  • Groundwater

    Environment / Water / 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 groundwater.

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

  • Seawater

    Environment / Water / 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 seawater.

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

  • Produced water

    Environment / Water / 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 produced water.

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

  • Third-party water

    Environment / Water / 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 third-party water.

    Watch for The published response for third-party water is incomplete or does not match the supporting records.

  • Municipal water classified as third-party

    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 municipal water classified as third-party.

    Watch for The published response for municipal water classified as third-party is incomplete or does not match the supporting records.

  • Harvested rainwater classified as surface water

    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 harvested rainwater classified as surface water.

    Watch for The published response for harvested rainwater classified as surface water is incomplete or does not match the supporting records.

  • Internal recycled water excluded from withdrawal

    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 internal recycled water excluded from withdrawal.

    Watch for The published response for internal recycled water excluded from withdrawal is incomplete or does not match the supporting records.

  • Freshwater ≤1 000 mg/L TDS

    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 freshwater ≤1 000 mg/l tds.

    Watch for The published response for freshwater ≤1 000 mg/l tds is incomplete or does not match the supporting records.

  • Other water >1 000 mg/L TDS

    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 other water >1 000 mg/l tds.

    Watch for The published response for other water >1 000 mg/l tds is incomplete or does not match the supporting records.

  • TDS split for all areas

    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 tds split for all areas.

    Watch for The published response for tds split for all areas is incomplete or does not match the supporting records.

  • TDS split for stressed areas

    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 tds split for stressed areas.

    Watch for The published response for tds split for stressed areas is incomplete or does not match the supporting records.

  • Original source of third-party stressed water

    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 original source of third-party stressed water.

    Watch for The published response for original source of third-party stressed water is incomplete or does not match the supporting records.

  • Publicly available credible water-stress tool

    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 publicly available credible water-stress tool.

    Watch for The published response for publicly available credible water-stress tool is incomplete or does not match the supporting records.

  • Catchment-level assessment

    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 catchment-level assessment.

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

  • Tool version and date

    Sustainability Reporting / data owner

    Required 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 tool version and date.

    Watch for The published response for tool version and date is incomplete or does not match the supporting records.

  • Stress threshold

    Sustainability Reporting / data owner

    Required 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 stress threshold.

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

  • Measurement 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 measurement methodologies.

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

  • Assumptions

    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 assumptions.

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

  • Estimates clearly identified

    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 estimates clearly identified.

    Watch for The published response for estimates clearly identified is incomplete or does not match the supporting records.

  • Meter and invoice reconciliation

    Sustainability Reporting / data owner

    Required 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 meter and invoice reconciliation.

    Watch for The published response for meter and invoice reconciliation is incomplete or does not match the supporting records.

  • All-area/source reconciliation

    Sustainability Reporting / data owner

    Required 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 all-area/source reconciliation.

    Watch for The published response for all-area/source reconciliation is incomplete or does not match the supporting records.

  • Stressed-area subset reconciliation

    Sustainability Reporting / data owner

    Required 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 stressed-area subset reconciliation.

    Watch for The published response for stressed-area subset reconciliation is incomplete or does not match the supporting records.

  • Third-party source reconciliation

    Sustainability Reporting / data owner

    Required 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 third-party source reconciliation.

    Watch for The published response for third-party source reconciliation is incomplete or does not match the supporting records.

  • Facility-level stressed-area data

    Sustainability Reporting / data owner

    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 facility-level stressed-area data.

    Watch for The published response for facility-level stressed-area data is incomplete or does not match the supporting records.

  • Supplier withdrawal in stressed areas

    Procurement / Finance / Sustainability Reporting

    Recommended 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 withdrawal in stressed areas.

    Watch for The published response for supplier withdrawal in stressed areas is incomplete or does not match the supporting records.

  • Acquisitions and disposals methodology

    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 acquisitions and disposals methodology.

    Watch for The published response for acquisitions and disposals methodology 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.

  • Link to GRI 303-1, 303-4 and 303-5

    Sustainability Reporting / data owner

    Necessary for consistency. 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 303-1, 303-4 and 303-5.

    Watch for The published response for link to gri 303-1, 303-4 and 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 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water.
  • Apply Disclosure 303-3 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 303-3 sub-elements (LRA working checklist)

How to prepare it

Disclosure 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water.
Collect and reconcile the records for: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 303-5; Reason for omission.
Apply Disclosure 303-3 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 303-3: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Better request

Provide the reporting-period records and reconciliations for Disclosure 303-3: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 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 reporting source-level withdrawal for each facility in areas with water stress and the total water withdrawal of suppliers with significant water-related impacts in such areas. These are recommendations and should be distinguished from the mandatory requirements.

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 303-3 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

  • Reporting period is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reporting period.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reporting period.

  • Organizational scope is reported accurately and completely.

    Risk The response omits, misclassifies or overstates organizational scope.

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

  • Total withdrawal from all areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total withdrawal from all areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from all areas.

  • Total withdrawal from stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total withdrawal from stressed areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from stressed areas.

  • Unit — ML is reported accurately and completely.

    Risk The response omits, misclassifies or overstates unit — ml.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting unit — ml.

  • Surface water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates surface water.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting surface water.

  • Groundwater is reported accurately and completely.

    Risk The response omits, misclassifies or overstates groundwater.

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

  • Seawater is reported accurately and completely.

    Risk The response omits, misclassifies or overstates seawater.

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

  • Produced water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates produced water.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting produced water.

  • Third-party water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates third-party water.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting third-party water.

  • Municipal water classified as third-party is reported accurately and completely.

    Risk The response omits, misclassifies or overstates municipal water classified as third-party.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting municipal water classified as third-party.

  • Harvested rainwater classified as surface water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates harvested rainwater classified as surface water.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting harvested rainwater classified as surface water.

  • Internal recycled water excluded from withdrawal is reported accurately and completely.

    Risk The response omits, misclassifies or overstates internal recycled water excluded from withdrawal.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting internal recycled water excluded from withdrawal.

  • Freshwater ≤1 000 mg/L TDS is reported accurately and completely.

    Risk The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds.

  • Other water >1 000 mg/L TDS is reported accurately and completely.

    Risk The response omits, misclassifies or overstates other water >1 000 mg/l tds.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds.

  • TDS split for all areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates tds split for all areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting tds split for all areas.

  • TDS split for stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates tds split for stressed areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting tds split for stressed areas.

  • Original source of third-party stressed water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates original source of third-party stressed water.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting original source of third-party stressed water.

  • Publicly available credible water-stress tool is reported accurately and completely.

    Risk The response omits, misclassifies or overstates publicly available credible water-stress tool.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting publicly available credible water-stress tool.

  • Catchment-level assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates catchment-level assessment.

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

  • Tool version and date is reported accurately and completely.

    Risk The response omits, misclassifies or overstates tool version and date.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting tool version and date.

  • Stress threshold is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stress threshold.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stress threshold.

  • Measurement methodologies is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measurement methodologies.

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

  • Assumptions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assumptions.

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

  • Estimates clearly identified is reported accurately and completely.

    Risk The response omits, misclassifies or overstates estimates clearly identified.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting estimates clearly identified.

  • Meter and invoice reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates meter and invoice reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting meter and invoice reconciliation.

  • All-area/source reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates all-area/source reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting all-area/source reconciliation.

  • Stressed-area subset reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates stressed-area subset reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stressed-area subset reconciliation.

  • Third-party source reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates third-party source reconciliation.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting third-party source reconciliation.

  • Facility-level stressed-area data is reported accurately and completely.

    Risk The response omits, misclassifies or overstates facility-level stressed-area data.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data.

  • Supplier withdrawal in stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supplier withdrawal in stressed areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting supplier withdrawal in stressed areas.

  • Acquisitions and disposals methodology is reported accurately and completely.

    Risk The response omits, misclassifies or overstates acquisitions and disposals methodology.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting acquisitions and disposals methodology.

  • 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.

  • Link to GRI 303-1, 303-4 and 303-5 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates link to gri 303-1, 303-4 and 303-5.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting link to gri 303-1, 303-4 and 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

  • Using water intake, total water or recycled water as a substitute for water withdrawal.
  • Omitting the freshwater and other-water split by source.
  • 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.

Real reports

How 3 companies report it

Examples of full and partial reporting practice. These are evidence-led reviews, not exact disclosure templates to copy.

Real published reports

ASE Technology Holding Co., Ltd.

Partial

Semiconductors · Taiwan · 2024 · p.260 ↗

ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides a reported value for total water withdrawn on page 266 and details water withdrawal in areas of water stress on page 244, including third-party water usage figures also found on page 244. However, the report does not include specific data on water taken by source, stress water by source or type, or water by source and type, as no quotable evidence was found for these datapoints. Additionally, there is no clear information on the compilation notes or methodology related to water data in the report.

MOEVE, S.A.

Partial

Oil and Gas · Spain · 2025 · p.39 ↗

Moeve, S.A.'s 2025 Consolidated Management Report provides data on total freshwater withdrawal in water-stressed areas over the past five years, showing values in thousands of cubic meters from 14,723 in 2021 to 12,881 in 2025 (p.60). The report also references a goal to reduce freshwater withdrawal in these areas by 20% compared with 2019 (p.58-59). However, the report does not include detailed information on water taken by source, water stress totals, or third-party stressed water, and there is no clear methodology or narrative explaining the compilation of these figures.

Bangchak Corporation Public Company Limited

Partial

Oil and Gas · Thailand · 2025 · p.159 ↗

Bangchak Corporation Public Company Limited’s Integrated Sustainability Report 2025 provides reported values for total water withdrawal (p.159) and total water withdrawal in water-stressed areas, excluding seawater and brine water from crude oil extraction (p.190). The report also includes figures for third-party water use in stressed areas (p.190). However, the report does not provide data on water taken by source, stress water by source or type, nor does it include clear compilation notes or methodology for these disclosures.
FieldASE Technology Holding Co., Ltd.MOEVE, S.A.Bangchak Corporation Public Company Limited
Total water takenNot foundNot foundNot found
Water taken by sourceNot foundNot foundNot found
Water stress totalNot foundNot foundNot found
Stress water by sourceNot foundNot foundNot found
Third-party stressed waterNot foundNot foundNot found
Water by source and typeNot foundNot foundNot found
Stress water by typeNot foundNot foundNot found
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GRI

GRI 303-3

within GRI 303: Water and Effluents

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