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GRI Training Partner GRI 303 · Water and Effluents · Disclosure GRI 303-4

Water discharge

GRI 303-4 · mandatory · metrics + narrative

Disclosure 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset.

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 also reports total water discharge by water quality. For all areas and for all areas with water stress, it reports 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.

Areas with water stress are identified using publicly available and credible tools or methodologies. The organization explains the tool, geographic resolution, threshold, assessment date and assumptions used.

The organization reports the priority substances of concern for which discharges are treated, explains how those substances were defined and identifies any international standard, authoritative list or criteria used. It also explains how discharge limits were set and reports the number of incidents of non-compliance with those limits.

The number of incidents of non-compliance is distinct from the recommended number of occasions on which limits were exceeded. Where both are reported, the counting methodologies should be explained.

GRI additionally recommends reporting discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory 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 discharge in ML

    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 total discharge in ml.

    Watch for The published response for total discharge in ml is incomplete or does not match the supporting records.

  • Surface-water discharge

    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 discharge.

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

  • Groundwater discharge

    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 discharge.

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

  • Seawater discharge

    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 discharge.

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

  • Third-party water discharge

    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 discharge.

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

  • Municipal sewer mapped to third-party 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 municipal sewer mapped to third-party water.

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

  • Third-party water sent for use

    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 sent for use.

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

  • Reuse volume treated as subset

    Sustainability Reporting / data owner

    Required 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 reuse volume treated as subset.

    Watch for The published response for reuse volume treated as subset is incomplete or does not match the supporting records.

  • Freshwater ≤1 000 mg/L TDS — all areas

    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 — all areas.

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

  • Other water >1 000 mg/L TDS — all areas

    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 — all areas.

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

  • Total discharge in stressed areas

    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 total discharge in stressed areas.

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

  • Freshwater — stressed areas

    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 — stressed areas.

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

  • Other water — stressed areas

    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 — stressed areas.

    Watch for The published response for other water — stressed areas is incomplete or does not match the supporting records.

  • Credible public water-stress methodology

    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 credible public water-stress methodology.

    Watch for The published response for credible public water-stress methodology 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.

  • Priority substances treated

    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 priority substances treated.

    Watch for The published response for priority substances treated is incomplete or does not match the supporting records.

  • Definition criteria

    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 definition criteria.

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

  • International standard or authoritative list

    Sustainability Reporting / data owner

    Required where used. 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 international standard or authoritative list.

    Watch for The published response for international standard or authoritative list is incomplete or does not match the supporting records.

  • Limit-setting approach

    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 limit-setting approach.

    Watch for The published response for limit-setting approach is incomplete or does not match the supporting records.

  • Incidents of non-compliance

    Legal / Compliance / 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 incidents of non-compliance.

    Watch for The published response for incidents of non-compliance is incomplete or does not match the supporting records.

  • Occasions of exceedance

    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 occasions of exceedance.

    Watch for The published response for occasions of exceedance is incomplete or does not match the supporting records.

  • Treatment-level breakdown

    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 treatment-level breakdown.

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

  • Basis for treatment levels

    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 basis for treatment levels.

    Watch for The published response for basis for treatment levels is incomplete or does not match the supporting records.

  • Supplier minimum-standard percentage

    Procurement / Finance / 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 supplier minimum-standard percentage.

    Watch for The published response for supplier minimum-standard percentage is incomplete or does not match the supporting records.

  • Measured and estimated data separated

    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 and estimated data separated.

    Watch for The published response for measured and estimated data separated is incomplete or does not match the supporting records.

  • Destination 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 destination reconciliation.

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

  • TDS 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 tds reconciliation.

    Watch for The published response for tds 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.

  • 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 303-1, 303-2, 303-3 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 links to gri 303-1, 303-2, 303-3 and 303-5.

    Watch for The published response for links to gri 303-1, 303-2, 303-3 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 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset.
  • Apply Disclosure 303-4 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 303-4 sub-elements (LRA working checklist)

How to prepare it

Disclosure 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset.
Collect and reconcile the records for: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 and 303-5; Reason for omission.
Apply Disclosure 303-4 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 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 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 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 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 discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory 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 303-4 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 discharge in ML is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total discharge in ml.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total discharge in ml.

  • Surface-water discharge is reported accurately and completely.

    Risk The response omits, misclassifies or overstates surface-water discharge.

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

  • Groundwater discharge is reported accurately and completely.

    Risk The response omits, misclassifies or overstates groundwater discharge.

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

  • Seawater discharge is reported accurately and completely.

    Risk The response omits, misclassifies or overstates seawater discharge.

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

  • Third-party water discharge is reported accurately and completely.

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

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

  • Municipal sewer mapped to third-party water is reported accurately and completely.

    Risk The response omits, misclassifies or overstates municipal sewer mapped to third-party water.

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

  • Third-party water sent for use is reported accurately and completely.

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

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

  • Reuse volume treated as subset is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reuse volume treated as subset.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reuse volume treated as subset.

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

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

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

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

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

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

  • Total discharge in stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total discharge in stressed areas.

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

  • Freshwater — stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates freshwater — stressed areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting freshwater — stressed areas.

  • Other water — stressed areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates other water — stressed areas.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting other water — stressed areas.

  • Credible public water-stress methodology is reported accurately and completely.

    Risk The response omits, misclassifies or overstates credible public water-stress methodology.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting credible public water-stress methodology.

  • 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.

  • Priority substances treated is reported accurately and completely.

    Risk The response omits, misclassifies or overstates priority substances treated.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting priority substances treated.

  • Definition criteria is reported accurately and completely.

    Risk The response omits, misclassifies or overstates definition criteria.

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

  • International standard or authoritative list is reported accurately and completely.

    Risk The response omits, misclassifies or overstates international standard or authoritative list.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting international standard or authoritative list.

  • Limit-setting approach is reported accurately and completely.

    Risk The response omits, misclassifies or overstates limit-setting approach.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting limit-setting approach.

  • Incidents of non-compliance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates incidents of non-compliance.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting incidents of non-compliance.

  • Occasions of exceedance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates occasions of exceedance.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting occasions of exceedance.

  • 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.

  • Basis for treatment levels is reported accurately and completely.

    Risk The response omits, misclassifies or overstates basis for treatment levels.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting basis for treatment levels.

  • Supplier minimum-standard percentage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates supplier minimum-standard percentage.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting supplier minimum-standard percentage.

  • Measured and estimated data separated is reported accurately and completely.

    Risk The response omits, misclassifies or overstates measured and estimated data separated.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting measured and estimated data separated.

  • Destination reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates destination reconciliation.

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

  • TDS reconciliation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates tds reconciliation.

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

  • 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 303-1, 303-2, 303-3 and 303-5 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates links to gri 303-1, 303-2, 303-3 and 303-5.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-1, 303-2, 303-3 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 internal destination categories without mapping them to the GRI destinations.
  • Confusing incidents of non-compliance with occasions on which limits were exceeded.
  • 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
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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 303-4

within GRI 303: Water and Effluents

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Related & explore

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