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GRI 303: Water and Effluents·Disclosure GRI 303-5
Water consumption
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official Global Reporting Initiative source.
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.
Published passport
Last reviewed 2026-08-01
Reviewed by
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
Standard
GRI 303: Water and Effluents
Disclosure GRI 303-5 · 2018
Last reviewed
2026-08-01
LRA educational guidance · Not issued or endorsed by Global Reporting Initiative
To prepare this disclosure
Disclosure focus
Disclosure 303-5 requires an organization to report total water consumption from all areas and separately from all areas with water stress, in megaliters. Water consumption is water that, after being withdrawn, is no longer available to the ecosystem or local community during the reporting period.
Water consumption can include water incorporated into products, evaporated, transpired, consumed by people or animals, rendered unusable through pollution or stored for use or discharge in a subsequent reporting period. It should not be confused with water withdrawal, water use or internally recycled water.
Where water consumption is not measured directly, it can be calculated as total water withdrawal minus total water discharge. Withdrawal and discharge figures used in the calculation must cover the same facilities, entities, reporting period and units.
The organization reports the change in water storage only where storage has been identified as having a significant water-related impact. The change is calculated as closing storage minus opening storage. Storage change is disclosed separately and is not added again to consumption calculated as withdrawal minus discharge.
Areas with water stress are identified through a documented methodology consistent with the approach used for Disclosure 303-3. The organization explains the tool, geographic resolution, thresholds and assumptions applied.
GRI additionally recommends reporting water consumption for each facility in areas with water stress and the consumption of suppliers with significant water-related impacts in such areas. These recommendations are reported separately from the organization’s own mandatory consumption totals.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Reporting period | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reporting period. | Sustainability Reporting / data owner |
| Organizational scope | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting organizational scope. | Sustainability Reporting / data owner |
| Total water consumption | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting total water consumption. | Environment / Water / Sustainability Reporting |
| Unit — ML | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting unit — ml. | Sustainability Reporting / data owner |
| Consumption from areas with water stress | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting consumption from areas with water stress. | Environment / Water / Sustainability Reporting |
| Stressed-area amount treated as subset | Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting stressed-area amount treated as subset. | Sustainability Reporting / data owner |
| Official definition of water consumption | Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting official definition of water consumption. | Environment / Water / Sustainability Reporting |
| Water withdrawal distinguished from consumption | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting water withdrawal distinguished from consumption. | Environment / Water / Sustainability Reporting |
| Water use terminology avoided or defined | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting water use terminology avoided or defined. | Environment / Water / Sustainability Reporting |
| Direct measurement method | Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting direct measurement method. | Sustainability Reporting / data owner |
| Withdrawal-minus-discharge formula | Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal-minus-discharge formula. | Environment / Water / Sustainability Reporting |
| Withdrawal and discharge scope consistency | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge scope consistency. | Environment / Water / Sustainability Reporting |
| Withdrawal and discharge period consistency | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge period consistency. | Environment / Water / Sustainability Reporting |
| Withdrawal and discharge unit consistency | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge unit consistency. | Environment / Water / Sustainability Reporting |
| Estimated figures identified | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting estimated figures identified. | Sustainability Reporting / data owner |
| Modelled figures identified | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting modelled figures identified. | Sustainability Reporting / data owner |
| Assumptions disclosed | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting assumptions disclosed. | Sustainability Reporting / data owner |
| Water-stress methodology | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting water-stress methodology. | Environment / Water / Sustainability Reporting |
| Catchment-level assessment | Necessary methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment. | Environment / Water / Sustainability Reporting |
| Storage significant-impact assessment | Required before applying 303-5-c. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting storage significant-impact assessment. | Sustainability Reporting / data owner |
| Opening storage | Required where storage change is reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting opening storage. | Sustainability Reporting / data owner |
| Closing storage | Required where storage change is reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting closing storage. | Sustainability Reporting / data owner |
| Storage change formula | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting storage change formula. | Sustainability Reporting / data owner |
| Storage not double-counted | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting storage not double-counted. | Sustainability Reporting / data owner |
| Internally recycled water not double-counted | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting internally recycled water not double-counted. | Environment / Water / Sustainability Reporting |
| Facility-level stressed-area data | Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data. | Sustainability Reporting / data owner |
| Supplier consumption in stressed areas | Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption in stressed areas. | Procurement / Finance / Sustainability Reporting |
| Supplier consumption separated from own total | Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption separated from own total. | Procurement / Finance / Sustainability Reporting |
| Link to GRI 3-3 | Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3. | Sustainability Reporting / data owner |
| Reconciliation with GRI 303-3 and 303-4 | Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reconciliation with gri 303-3 and 303-4. | Sustainability Reporting / data owner |
| Reason for omission | Required in the GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. | Sustainability Reporting / data owner |
＋ Show GRI 303-5 sub-elements (LRA working checklist)
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where used. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required before applying 303-5-c. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where storage change is reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where storage change is reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required in the GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
How to prepare it
Disclosure 303-5 requires an organization to report total water consumption from all areas and separately from all areas with water stress, in megaliters. Water consumption is water that, after being withdrawn, is no longer available to the ecosystem or local community during the reporting period.
Collect and reconcile the records for: Reporting period; Organizational scope; Total water consumption; Unit — ML; Consumption from areas with water stress; Stressed-area amount treated as subset; Official definition of water consumption; Water withdrawal distinguished from consumption; Water use terminology avoided or defined; Direct measurement method; Withdrawal-minus-discharge formula; Withdrawal and discharge scope consistency; Withdrawal and discharge period consistency; Withdrawal and discharge unit consistency; Estimated figures identified; Modelled figures identified; Assumptions disclosed; Water-stress methodology; Catchment-level assessment; Storage significant-impact assessment; Opening storage; Closing storage; Storage change formula; Storage not double-counted; Internally recycled water not double-counted; Facility-level stressed-area data; Supplier consumption in stressed areas; Supplier consumption separated from own total; Link to GRI 3-3; Reconciliation with GRI 303-3 and 303-4; Reason for omission.
Apply Disclosure 303-5 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 303-5: Reporting period; Organizational scope; Total water consumption; Unit — ML; Consumption from areas with water stress; Stressed-area amount treated as subset; Official definition of water consumption; Water withdrawal distinguished from consumption; Water use terminology avoided or defined; Direct measurement method; Withdrawal-minus-discharge formula; Withdrawal and discharge scope consistency; Withdrawal and discharge period consistency; Withdrawal and discharge unit consistency; Estimated figures identified; Modelled figures identified; Assumptions disclosed; Water-stress methodology; Catchment-level assessment; Storage significant-impact assessment; Opening storage; Closing storage; Storage change formula; Storage not double-counted; Internally recycled water not double-counted; Facility-level stressed-area data; Supplier consumption in stressed areas; Supplier consumption separated from own total; Link to GRI 3-3; Reconciliation with GRI 303-3 and 303-4; 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 303-5: Reporting period; Organizational scope; Total water consumption; Unit — ML; Consumption from areas with water stress; Stressed-area amount treated as subset; Official definition of water consumption; Water withdrawal distinguished from consumption; Water use terminology avoided or defined; Direct measurement method; Withdrawal-minus-discharge formula; Withdrawal and discharge scope consistency; Withdrawal and discharge period consistency; Withdrawal and discharge unit consistency; Estimated figures identified; Modelled figures identified; Assumptions disclosed; Water-stress methodology; Catchment-level assessment; Storage significant-impact assessment; Opening storage; Closing storage; Storage change formula; Storage not double-counted; Internally recycled water not double-counted; Facility-level stressed-area data; Supplier consumption in stressed areas; Supplier consumption separated from own total; Link to GRI 3-3; Reconciliation with GRI 303-3 and 303-4; 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 water consumption for each facility in areas with water stress and the consumption of suppliers with significant water-related impacts in such areas. These recommendations are reported separately from the organization’s own mandatory consumption totals.
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
Professional preparation tools for GRI 303-5 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Reporting period is reported accurately and completely. | The response omits, misclassifies or overstates reporting period. | Approved source records, calculation files, reconciliations and review evidence supporting reporting period. |
| Organizational scope is reported accurately and completely. | The response omits, misclassifies or overstates organizational scope. | Approved source records, calculation files, reconciliations and review evidence supporting organizational scope. |
| Total water consumption is reported accurately and completely. | The response omits, misclassifies or overstates total water consumption. | Approved source records, calculation files, reconciliations and review evidence supporting total water consumption. |
| Unit — ML is reported accurately and completely. | The response omits, misclassifies or overstates unit — ml. | Approved source records, calculation files, reconciliations and review evidence supporting unit — ml. |
| Consumption from areas with water stress is reported accurately and completely. | The response omits, misclassifies or overstates consumption from areas with water stress. | Approved source records, calculation files, reconciliations and review evidence supporting consumption from areas with water stress. |
| Stressed-area amount treated as subset is reported accurately and completely. | The response omits, misclassifies or overstates stressed-area amount treated as subset. | Approved source records, calculation files, reconciliations and review evidence supporting stressed-area amount treated as subset. |
| Official definition of water consumption is reported accurately and completely. | The response omits, misclassifies or overstates official definition of water consumption. | Approved source records, calculation files, reconciliations and review evidence supporting official definition of water consumption. |
| Water withdrawal distinguished from consumption is reported accurately and completely. | The response omits, misclassifies or overstates water withdrawal distinguished from consumption. | Approved source records, calculation files, reconciliations and review evidence supporting water withdrawal distinguished from consumption. |
| Water use terminology avoided or defined is reported accurately and completely. | The response omits, misclassifies or overstates water use terminology avoided or defined. | Approved source records, calculation files, reconciliations and review evidence supporting water use terminology avoided or defined. |
| Direct measurement method is reported accurately and completely. | The response omits, misclassifies or overstates direct measurement method. | Approved source records, calculation files, reconciliations and review evidence supporting direct measurement method. |
| Withdrawal-minus-discharge formula is reported accurately and completely. | The response omits, misclassifies or overstates withdrawal-minus-discharge formula. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal-minus-discharge formula. |
| Withdrawal and discharge scope consistency is reported accurately and completely. | The response omits, misclassifies or overstates withdrawal and discharge scope consistency. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge scope consistency. |
| Withdrawal and discharge period consistency is reported accurately and completely. | The response omits, misclassifies or overstates withdrawal and discharge period consistency. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge period consistency. |
| Withdrawal and discharge unit consistency is reported accurately and completely. | The response omits, misclassifies or overstates withdrawal and discharge unit consistency. | Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge unit consistency. |
| Estimated figures identified is reported accurately and completely. | The response omits, misclassifies or overstates estimated figures identified. | Approved source records, calculation files, reconciliations and review evidence supporting estimated figures identified. |
| Modelled figures identified is reported accurately and completely. | The response omits, misclassifies or overstates modelled figures identified. | Approved source records, calculation files, reconciliations and review evidence supporting modelled figures identified. |
| Assumptions disclosed is reported accurately and completely. | The response omits, misclassifies or overstates assumptions disclosed. | Approved source records, calculation files, reconciliations and review evidence supporting assumptions disclosed. |
| Water-stress methodology is reported accurately and completely. | The response omits, misclassifies or overstates water-stress methodology. | Approved source records, calculation files, reconciliations and review evidence supporting water-stress methodology. |
| Catchment-level assessment is reported accurately and completely. | The response omits, misclassifies or overstates catchment-level assessment. | Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment. |
| Storage significant-impact assessment is reported accurately and completely. | The response omits, misclassifies or overstates storage significant-impact assessment. | Approved source records, calculation files, reconciliations and review evidence supporting storage significant-impact assessment. |
| Opening storage is reported accurately and completely. | The response omits, misclassifies or overstates opening storage. | Approved source records, calculation files, reconciliations and review evidence supporting opening storage. |
| Closing storage is reported accurately and completely. | The response omits, misclassifies or overstates closing storage. | Approved source records, calculation files, reconciliations and review evidence supporting closing storage. |
| Storage change formula is reported accurately and completely. | The response omits, misclassifies or overstates storage change formula. | Approved source records, calculation files, reconciliations and review evidence supporting storage change formula. |
| Storage not double-counted is reported accurately and completely. | The response omits, misclassifies or overstates storage not double-counted. | Approved source records, calculation files, reconciliations and review evidence supporting storage not double-counted. |
| Internally recycled water not double-counted is reported accurately and completely. | The response omits, misclassifies or overstates internally recycled water not double-counted. | Approved source records, calculation files, reconciliations and review evidence supporting internally recycled water not double-counted. |
| Facility-level stressed-area data is reported accurately and completely. | The response omits, misclassifies or overstates facility-level stressed-area data. | Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data. |
| Supplier consumption in stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates supplier consumption in stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption in stressed areas. |
| Supplier consumption separated from own total is reported accurately and completely. | The response omits, misclassifies or overstates supplier consumption separated from own total. | Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption separated from own total. |
| Link to GRI 3-3 is reported accurately and completely. | The response omits, misclassifies or overstates link to gri 3-3. | Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3. |
| Reconciliation with GRI 303-3 and 303-4 is reported accurately and completely. | The response omits, misclassifies or overstates reconciliation with gri 303-3 and 303-4. | Approved source records, calculation files, reconciliations and review evidence supporting reconciliation with gri 303-3 and 303-4. |
| Reason for omission is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. |
Evidence pack to prepare
Common reporting gaps
Using water withdrawal, water use or recycled water as a substitute for water consumption.
Adding storage change again to consumption calculated as withdrawal minus discharge.
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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Framework references
Relevant GRI requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
GRI
GRI 303-5
within GRI 303: Water and Effluents
Related & explore
Interactions with water as a shared resource → CardManagement of water dischargerelated impacts → CardWater withdrawal → CardWater discharge → Card
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