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GRI Training Partner GRI 303 · Water and Effluents · Disclosure GRI 303-5

Water consumption

GRI 303-5 · mandatory · metrics + narrative

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 Water consumption is water that, after being withdrawn, is no longer available to the ecosystem or local community during the reporting period.

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

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.

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 water consumption

    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 water consumption.

    Watch for The published response for total water consumption 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.

  • Consumption from areas with water stress

    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 consumption from areas with water stress.

    Watch for The published response for consumption from areas with water stress is incomplete or does not match the supporting records.

  • Stressed-area amount 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 stressed-area amount treated as subset.

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

  • Official definition of water consumption

    Environment / Water / Sustainability Reporting

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

    Evidence Approved source records, calculation files, reconciliations and review evidence supporting official definition of water consumption.

    Watch for The published response for official definition of water consumption is incomplete or does not match the supporting records.

  • Water withdrawal distinguished from consumption

    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 water withdrawal distinguished from consumption.

    Watch for The published response for water withdrawal distinguished from consumption is incomplete or does not match the supporting records.

  • Water use terminology avoided or defined

    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 water use terminology avoided or defined.

    Watch for The published response for water use terminology avoided or defined is incomplete or does not match the supporting records.

  • Direct measurement method

    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 direct measurement method.

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

  • Withdrawal-minus-discharge formula

    Environment / Water / Sustainability Reporting

    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 withdrawal-minus-discharge formula.

    Watch for The published response for withdrawal-minus-discharge formula is incomplete or does not match the supporting records.

  • Withdrawal and discharge scope consistency

    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 withdrawal and discharge scope consistency.

    Watch for The published response for withdrawal and discharge scope consistency is incomplete or does not match the supporting records.

  • Withdrawal and discharge period consistency

    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 withdrawal and discharge period consistency.

    Watch for The published response for withdrawal and discharge period consistency is incomplete or does not match the supporting records.

  • Withdrawal and discharge unit consistency

    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 withdrawal and discharge unit consistency.

    Watch for The published response for withdrawal and discharge unit consistency is incomplete or does not match the supporting records.

  • Estimated figures 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 estimated figures identified.

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

  • Modelled figures 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 modelled figures identified.

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

  • Assumptions disclosed

    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 disclosed.

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

  • Water-stress methodology

    Environment / Water / Sustainability Reporting

    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 water-stress methodology.

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

  • Catchment-level assessment

    Environment / Water / Sustainability Reporting

    Necessary 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 catchment-level assessment.

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

  • Storage significant-impact assessment

    Sustainability Reporting / data owner

    Required before applying 303-5-c. 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 storage significant-impact assessment.

    Watch for The published response for storage significant-impact assessment is incomplete or does not match the supporting records.

  • Opening storage

    Sustainability Reporting / data owner

    Required where storage change is reported. 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 opening storage.

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

  • Closing storage

    Sustainability Reporting / data owner

    Required where storage change is reported. 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 closing storage.

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

  • Storage change formula

    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 storage change formula.

    Watch for The published response for storage change formula is incomplete or does not match the supporting records.

  • Storage not double-counted

    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 storage not double-counted.

    Watch for The published response for storage not double-counted is incomplete or does not match the supporting records.

  • Internally recycled water not double-counted

    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 internally recycled water not double-counted.

    Watch for The published response for internally recycled water not double-counted 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 consumption in stressed areas

    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 consumption in stressed areas.

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

  • Supplier consumption separated from own total

    Procurement / Finance / Sustainability Reporting

    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 supplier consumption separated from own total.

    Watch for The published response for supplier consumption separated from own total 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.

  • Reconciliation with GRI 303-3 and 303-4

    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 reconciliation with gri 303-3 and 303-4.

    Watch for The published response for reconciliation with gri 303-3 and 303-4 is incomplete or does not match the supporting records.

  • Reason for omission

    Sustainability Reporting / data owner

    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.

    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 303-5 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.
  • 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.
  • Have the supporting records and the final response been reconciled?
＋ Show GRI 303-5 sub-elements (LRA working checklist)

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

Download preparation tools for GRI 303-5 with free verified email access for 24 hours. Source-report links remain public.

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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 water consumption is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total water consumption.

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

  • 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.

  • Consumption from areas with water stress is reported accurately and completely.

    Risk The response omits, misclassifies or overstates consumption from areas with water stress.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates stressed-area amount treated as subset.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates official definition of water consumption.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates water withdrawal distinguished from consumption.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates water use terminology avoided or defined.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting water use terminology avoided or defined.

  • Direct measurement method is reported accurately and completely.

    Risk The response omits, misclassifies or overstates direct measurement method.

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

  • Withdrawal-minus-discharge formula is reported accurately and completely.

    Risk The response omits, misclassifies or overstates withdrawal-minus-discharge formula.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting withdrawal-minus-discharge formula.

  • Withdrawal and discharge scope consistency is reported accurately and completely.

    Risk The response omits, misclassifies or overstates withdrawal and discharge scope consistency.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates withdrawal and discharge period consistency.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates withdrawal and discharge unit consistency.

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

  • Estimated figures identified is reported accurately and completely.

    Risk The response omits, misclassifies or overstates estimated figures identified.

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

  • Modelled figures identified is reported accurately and completely.

    Risk The response omits, misclassifies or overstates modelled figures identified.

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

  • Assumptions disclosed is reported accurately and completely.

    Risk The response omits, misclassifies or overstates assumptions disclosed.

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

  • Water-stress methodology is reported accurately and completely.

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

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

  • Storage significant-impact assessment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates storage significant-impact assessment.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting storage significant-impact assessment.

  • Opening storage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates opening storage.

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

  • Closing storage is reported accurately and completely.

    Risk The response omits, misclassifies or overstates closing storage.

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

  • Storage change formula is reported accurately and completely.

    Risk The response omits, misclassifies or overstates storage change formula.

    Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting storage change formula.

  • Storage not double-counted is reported accurately and completely.

    Risk The response omits, misclassifies or overstates storage not double-counted.

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates internally recycled water not double-counted.

    Evidence to check 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.

    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 consumption in stressed areas is reported accurately and completely.

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

    Evidence to check 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.

    Risk The response omits, misclassifies or overstates supplier consumption separated from own total.

    Evidence to check 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.

    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.

  • Reconciliation with GRI 303-3 and 303-4 is reported accurately and completely.

    Risk The response omits, misclassifies or overstates reconciliation with gri 303-3 and 303-4.

    Evidence to check 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.

    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 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.

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

Bangchak Corporation Public Company Limited

Partial

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

Bangchak Corporation Public Company Limited’s Integrated Sustainability Report 2025 provides detailed data on water use, including total water discharge values reported in million cubic metres for recent years (p.160), and total water withdrawal in water-stressed areas, showing zero withdrawal in 2022 and 2023 but increasing amounts in 2024 and 2025 (p.160). The report also notes an expansion of the reporting boundary to include BCP Trading Pte. Ltd., indicating a broader scope of water-related disclosures (p.193). However, there is no clear information on the methodology or compilation notes explaining how these water data were collected or calculated.

MOEVE, S.A.

Partial

Oil and Gas · Spain · 2025 · p.39 ↗

MOEVE, S.A.'s 2025 Consolidated Management Report provides detailed 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 efforts to reduce freshwater withdrawal by 20% compared with 2019 (p.58). However, there is no clear information on water storage movement or detailed methodology for data compilation, and no explicit disclosure on water-stressed use beyond the reported withdrawal volumes.

ASE Technology Holding Co., Ltd.

Partial

Semiconductors · Taiwan · 2024 · p.260 ↗

ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides detailed data on total water use, including total water withdrawn and consumed, with specific figures reported on pages 266 and 267. The report also addresses water stress levels under different climate change scenarios on page 133 and notes significant changes in water storage movement on page 134. However, the report lacks clear methodological notes or narrative explaining the compilation of these water-related data points.
FieldBangchak Corporation Public Company LimitedMOEVE, S.A.ASE Technology Holding Co., Ltd.
Total water useNot foundNot foundNot found
Water-stressed useNot foundNot foundNot found
Water storage movementNot foundNot foundNot found
Compilation notesPartialPartialPartial

Full evidence map with quotes and page numbers →

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 303-5

within GRI 303: Water and Effluents

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Interactions with water as a shared resource → CardManagement of water dischargerelated impacts → CardWater withdrawal → CardWater discharge → CardBrowse all disclosures →

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