Materiality Navigator — Water Utilities

Environment
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Adaptation of critical water and wastewater infrastructure to physical climate hazards, including drought planning, flood protection, heat resilience, sewer capacity, reservoir operation, emergency supply and climate-resilient capital investment.

How it shows up in this industry

Reservoirs, boreholes, raw water intakes, treatment works, service tanks, trunk mains, pumping stations, sewerage networks and storm tanks are exposed to drought, heatwaves, intense rainfall and flooding. Changing hydrology affects water resource management plans, drainage and wastewater plans, price control submissions, insurance and emergency response arrangements.

Why it may be material

Physical climate hazards can reduce deployable water output, overload sewers, flood treatment assets, interrupt supply, increase pollution events and require large adaptation investment. Delayed adaptation can drive customer compensation, outcome penalties, emergency costs, insurance escalation and credit pressure.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach workers.
Potential effects may reach emergency responders.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect demand, pricing, market access or product and service revenue.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What scientific evidence or consensus could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Insurance coverage, premium, exclusion and claims records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Provision, claim, penalty, remediation and contingent-liability records
Revenue, demand, pricing and market-access analysis linked to the topic
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (customers): Households receiving potable water supply, sewerage and billing services

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Regulators

Standards to check

ESRS ESRS E1 Climate change adaptationsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
GRI GRI 201 Economic Performance for climate-related implicationssearch disclosure cards
GRI GRI 303 Water and Effluents for water availability impactssearch disclosure cards
SASB SASB Water Utilities & Services water supply resilience, network reliability and climate-related infrastructure resilience

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Prevention, mitigation and transparent reporting of untreated sewage releases from sewer networks and storm infrastructure, including blockage control, infiltration management, overflow monitoring, pumping station reliability, spill response and public communication.

How it shows up in this industry

Sewerage networks, rising mains, combined sewer overflows, storm tanks and wastewater pumping stations collect wastewater and surface water. Heavy rainfall, infiltration, blockages, asset outages and hydraulic overload can release untreated sewage to rivers, coastal waters, streets and properties, while public dashboards and regulatory enforcement increasingly depend on reliable event monitoring data.

Why it may be material

Sewage releases are highly visible, directly affect receiving waters and communities, and are linked to permits, performance commitments, prosecutions, group claims and large sewer capacity programmes. Inaccurate monitoring or incomplete reporting can create governance and disclosure exposure even before the physical asset issues are resolved.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach emergency responders.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Sewerage networks, rising mains, combined sewer overflows, storm tanks and wastewater pumping stations
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (customers): Industrial water users requiring reliable process water, cooling water or trade effluent discharge routes
Process-map item (customers): Property developers requiring new connections, requisitioned mains, sewer adoptions and capacity assessments

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS S3 Affected communities where sewage enters streets or propertiessearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 306 Waste where uncontrolled sewage solids are involvedsearch disclosure cards
SASB SASB Water Utilities & Services metrics on wastewater network integrity, sewer overflows and environmental compliance

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Control of pollutants in treated wastewater discharges to receiving waters, including nutrient removal, pathogen reduction, organic load control, tertiary treatment and permit compliance for routine effluent outputs.

How it shows up in this industry

Wastewater treatment works receive domestic wastewater, trade effluent, surface water inflows and septic sludge, then use screening, settlement, biological aeration, nutrient removal, clarification and tertiary polishing before discharge to rivers, estuaries, coastal waters, groundwater recharge or reuse schemes. Permit limits, river basin management plans and sensitive catchment designations determine the significance of these discharges.

Why it may be material

Effluent quality is tied to discharge permits, nutrient standards, outcome incentives, enforcement undertakings and major treatment upgrades. Tighter phosphorus and nitrogen requirements can drive large capital programmes, while visible receiving water degradation damages public trust and may affect bathing, shellfish, recreation and tourism interests.

Impact pathway

Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on water bodies?
What is the scale, scope, likelihood and remediability of effects on ecosystems?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Sewerage networks, rising mains, combined sewer overflows, storm tanks and wastewater pumping stations
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems for affected habitatssearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 304 Biodiversity where receiving waters and protected habitats are affectedsearch disclosure cards
SASB SASB Water Utilities & Services metrics on effluent quality and environmental compliance

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of raw water availability, abstraction constraints, catchment condition, ecological flows, demand-side resource pressures and leakage where these affect catchment water balance and long-term deployable output without degrading rivers, aquifers and wetlands.

How it shows up in this industry

Water utilities depend on river offtakes, impounding reservoirs, boreholes, abstraction wells and aquifers before treated water enters trunk mains and local distribution networks. Climate-driven drought, abstraction licences, catchment condition and river basin objectives influence deployable output planning and the maintenance of ecological flows in rivers, wetlands and groundwater-dependent habitats.

Why it may be material

Water resource scarcity directly affects abstraction headroom, drought planning, emergency source development, long-cycle capital investment in reservoirs and transfers, and the ecological condition of catchments. Poor stewardship can lead to licence restrictions, outcome penalties linked to resource or leakage commitments, higher financing pressure and public opposition to new abstraction, transfers or growth plans.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach future generations.
Potential effects may reach Indigenous peoples.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Indigenous engagement, consent, grievance and impact records
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (customers): Households receiving potable water supply, sewerage and billing services

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystems where abstraction affects habitatssearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 304 Biodiversity where ecological flows are affectedsearch disclosure cards
SASB SASB Water Utilities & Services metrics on water supply resilience, network efficiency and end-use efficiency

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Reduction of greenhouse gas emissions and energy intensity across water supply, wastewater treatment, sludge management, fleet operations and purchased inputs, including methane capture, nitrous oxide monitoring, renewable power, biogas utilisation and demand response.

How it shows up in this industry

Water and wastewater utilities are electricity-intensive because of abstraction pumping, pressurised distribution, aeration, ultraviolet disinfection, membrane treatment, telemetry and site buildings. Biological treatment, nutrient removal, sludge digestion, biogas handling, standby generation, diesel fleets and treatment chemical manufacture create carbon dioxide, methane and nitrous oxide emissions across operations and the supply chain.

Why it may be material

Energy prices are a major operating cost and process emissions can be a significant share of a utility's climate footprint. Decarbonisation influences financeability, sustainability-linked debt, regulatory scrutiny and customer acceptance, while biogas utilisation, aeration optimisation and demand response can reduce purchased energy and improve resilience during price volatility.

Impact pathway

Potential effects may reach the atmosphere.
Potential effects may reach future generations.
Potential effects may reach affected communities.
Potential effects may reach ecosystems.
Potential effects may reach workers.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on the atmosphere?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Emissions, air-quality and atmospheric-impact records linked to the topic
Long-term scenario, cumulative-impact and intergenerational analysis
Community engagement, grievance and impact records
Biodiversity, habitat and ecosystem-impact evidence
Workforce, health and safety, engagement and grievance records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Sewerage networks, rising mains, combined sewer overflows, storm tanks and wastewater pumping stations
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Customers / end-users
Suppliers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS E1 Climate change; transition plan, energy consumption and greenhouse gas emissionssearch disclosure cards
GRI GRI 302 Energysearch disclosure cards
GRI GRI 305 Emissionssearch disclosure cards
SASB SASB Water Utilities & Services metrics on energy management and greenhouse gas emissions where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Environment
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of environmental and health impacts from sewage sludge and biosolids treatment, storage, transport and land application, including nutrient recycling benefits and controls for pathogens, metals, PFAS, microplastics and persistent contaminants.

How it shows up in this industry

Wastewater treatment produces sewage sludge that may be thickened, digested, dewatered, limed, stored and transported to agricultural landbanks, composting, incineration or disposal. Biosolids can recycle nutrients and organic matter, but PFAS, microplastics, metals, pathogens, persistent organic pollutants and odorous compounds can move from wastewater streams into soils and food-chain interfaces.

Why it may be material

Sludge is a recurring output of wastewater treatment, and many utilities rely on land application as a major outlet. Tighter contaminant expectations can reduce landbank access, increase incineration or disposal costs, create soil and groundwater liabilities, and affect relationships with farmers, food supply chains and regulators.

Impact pathway

Potential effects may reach soil and groundwater.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach affected communities.
Potential effects may reach supply-chain workers.
Potential effects may reach consumers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Customers / end-users, Suppliers.
The source places the pathway in Own operations, Downstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect demand, pricing, market access or product and service revenue.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on soil and groundwater?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Soil and groundwater monitoring, incident and remediation records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Community engagement, grievance and impact records
Supplier workforce, audit, grievance and remediation records
Consumer outcome, complaint and product-impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Sludge thickening, anaerobic digestion, biogas capture, dewatering and biosolids storage facilities
Process-map item (assets): SCADA systems, telemetry, hydraulic models, laboratory information systems and cyber-secured control centres
Process-map item (customers): Waste hauliers and industrial customers using tanker reception points for liquid wastes or septic sludge
Process-map item (customers): Farmers and land managers receiving treated biosolids or recycled water under controlled agreements
Process-map item (emerging_pressures): Growing concern over PFAS, pharmaceuticals, microplastics and antimicrobial resistance in source waters and effluent

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Customers / end-users
Suppliers

Users of the information

Investors / creditors
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E5 Resource use and circular economysearch disclosure cards
GRI GRI 306 Wastesearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 304 Biodiversity where land application affects ecosystemssearch disclosure cards
SASB SASB Water Utilities & Services biosolids, effluent quality and regulatory compliance areas where applicable

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of emerging trace contaminants in raw water, treated drinking water, wastewater effluent and returned process streams, including monitoring, upstream source control, treatment selection, reporting and escalation where conventional barriers are insufficient.

How it shows up in this industry

Conventional coagulation, biological aeration, filtration and ultraviolet disinfection may not fully remove PFAS, pharmaceuticals, endocrine-active substances, microplastics or antimicrobial-resistance markers. Drinking water treatment works, wastewater treatment works, laboratories and discharge points are increasingly expected to monitor and manage these contaminants under evolving drinking water, wastewater and river basin expectations.

Why it may be material

Water companies sit between diffuse upstream sources of persistent chemicals and downstream consumers, bathers, shellfish waters and ecosystems. Advanced treatment and monitoring can require major capital expenditure and additional energy, while inadequate detection, source control or removal can create enforcement, litigation and reputational exposure.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E2 Pollutionsearch disclosure cards
ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS S4 Consumers and end-users where potable water quality is affectedsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 416 Customer Health and Safety where drinking water quality is affectedsearch disclosure cards
SASB SASB Water Utilities & Services topics on water quality, effluent quality and regulatory compliance

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Environment
Emerging issue
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and performance of nature-based solutions and catchment markets used to meet nutrient, water quality or flood mitigation objectives in place of, or alongside, conventional treatment upgrades.

How it shows up in this industry

Tighter phosphorus and nitrogen limits in sensitive catchments are pushing utilities to compare advanced tertiary treatment with wetlands, farm nutrient management, riparian buffers and emerging nutrient credit markets. Land access, catchment management services, river basin plans and wastewater investment choices make these schemes part of the water utility operating model.

Why it may be material

Nature-based and market-based catchment schemes can become compliance-relevant investment choices where regulators accept them and where credits are additional, verifiable and permanent. They may lower whole-life cost and add biodiversity benefits, but weak assurance can lead to disallowance, continued eutrophication and reputational loss.

Impact pathway

Potential effects may reach ecosystems.
Potential effects may reach water bodies.
Potential effects may reach affected communities.
Potential effects may reach future generations.
Potential effects may reach supply-chain workers.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Suppliers.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Biodiversity, habitat and ecosystem-impact evidence
Water withdrawal, discharge, quality and catchment-impact records
Community engagement, grievance and impact records
Long-term scenario, cumulative-impact and intergenerational analysis
Supplier workforce, audit, grievance and remediation records
Capital plans, asset adaptation budgets and investment approvals
Operating-cost records and budgets linked to the topic
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (emerging_pressures): Tighter nutrient limits for phosphorus and nitrogen in sensitive catchments, requiring advanced treatment investment
Process-map item (emerging_pressures): Need for greater cyber resilience as remote telemetry, smart meters and automated treatment controls expand

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Suppliers

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS E3 Water and marine resourcessearch disclosure cards
ESRS ESRS E4 Biodiversity and ecosystemssearch disclosure cards
ESRS ESRS E5 Resource use and circular economy where nutrient recovery is relevantsearch disclosure cards
GRI GRI 303 Water and Effluentssearch disclosure cards
GRI GRI 304 Biodiversitysearch disclosure cards
SASB SASB Water Utilities & Services water resource management and regulatory compliance areas

See how companies report it →

Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of public health through safe potable water production and distribution, including treatment barrier performance, disinfection control, distribution network integrity, contaminant monitoring and communication during water quality incidents.

How it shows up in this industry

Drinking water treatment works use coagulation, clarification, filtration, activated carbon, membrane treatment, pH correction, ultraviolet treatment and chlorine disinfection before water enters service reservoirs, trunk mains and customer connections. Failures can arise from source water changes, barrier underperformance, disinfection by-products, ingress after mains bursts, backflow or metals from pipes and plumbing.

Why it may be material

Potable water failures can create immediate public health harm, regulatory enforcement, compensation, emergency bottled water deployment, litigation and lasting trust damage. Capital may be needed for activated carbon, membranes, lead pipe replacement and distribution rehabilitation, while creditors and insurers view contamination events as high-consequence operational failures.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach downstream users.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on downstream users?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Downstream-user outcome, complaint and product-use evidence
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): SCADA systems, telemetry, hydraulic models, laboratory information systems and cyber-secured control centres
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
Media
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS E2 Pollution where chemical contaminants are relevantsearch disclosure cards
GRI GRI 416 Customer Health and Safetysearch disclosure cards
GRI GRI 303 Water and Effluents for water quality contextsearch disclosure cards
SASB SASB Water Utilities & Services metrics on drinking water quality and service quality

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Social impacts of water and sanitation service continuity, affordability and customer support, including supply interruptions, low pressure, emergency water provision, billing fairness, social tariffs, vulnerability registers and communication during incidents.

How it shows up in this industry

Water and sewerage companies provide essential services to households, healthcare premises, schools, commercial users and industrial sites through customer connections, metering, billing, pressure management, emergency bottled water, bowsers and incident alerts. Price controls, service interruptions, affordability schemes and large capital programmes shape how customers experience essential water and sanitation obligations.

Why it may be material

Affordability stress can increase bad debt, collection costs and political scrutiny of price determinations. Weak support for vulnerable customers or poor incident communication can lead to compensation, reputational damage, regulatory intervention and reduced legitimacy for tariff increases needed to finance long-lived infrastructure.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach downstream users.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Downstream, Own operations.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which products, services, customers or end uses create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Downstream-user outcome, complaint and product-use evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Customer meters, district metered areas, pressure management valves and backflow prevention devices
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Investors / creditors
Local authorities
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S4 Consumers and end-userssearch disclosure cards
ESRS ESRS S3 Affected communities where local service impacts arisesearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
GRI GRI 416 Customer Health and Safety where continuity affects essential service wellbeingsearch disclosure cards
SASB SASB Water Utilities & Services customer affordability, service quality and network reliability

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Protection of employees, contractors and emergency responders from occupational hazards in water and wastewater operations, including confined-space entry, biological contamination, hydrogen sulphide, electrical hazards, traffic management, excavation, chemical handling and biogas-related hazards.

How it shows up in this industry

Employees and specialist contractors repair mains and sewers, enter confined spaces, operate pumping stations, handle corrosive treatment chemicals, work near electrical equipment, undertake street works and respond to contamination, flooding and blockage incidents. Sludge digestion and biogas systems add hydrogen sulphide, biological exposure and flammability hazards.

Why it may be material

Serious incidents can halt essential works, increase contractor costs, trigger prosecution and compensation, raise insurance premiums and damage relations with trade unions and regulators. Safe delivery is also critical to mains renewal, sewer upgrades, treatment works expansion and emergency response.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach emergency responders.
Potential effects may reach affected communities.
Affected stakeholder groups identified in the source include Contractors, Employees, Trade unions.
The source places the pathway in Own operations, Upstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on workers?
What is the scale, scope, likelihood and remediability of effects on contractors?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Emergency-response plans, incident logs and responder feedback
Community engagement, grievance and impact records
Operating-cost records and budgets linked to the topic
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Capital plans, asset adaptation budgets and investment approvals
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Sewerage networks, rising mains, combined sewer overflows, storm tanks and wastewater pumping stations
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Contractors
Employees
Trade unions

Users of the information

Board / management
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chain for contractor safetysearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
SASB SASB Water Utilities & Services operational safety or workforce health and safety disclosures, if applicable

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Management of local amenity and social licence impacts from water and wastewater assets, including odour, noise, traffic, visual disturbance, construction disruption, consultation and grievance responsiveness.

How it shows up in this industry

Wastewater treatment works, sludge storage facilities, pumping stations, reservoirs, pipeline corridors and network repair sites can create odour, noise, traffic, visual disturbance and temporary disruption. Street works, tanker movements, jetting, excavation and large capital projects can affect households, schools, businesses and local roads close to utility assets.

Why it may be material

Community amenity issues can delay projects, increase mitigation costs, trigger nuisance claims and weaken trust in investment plans. They are especially relevant where wastewater or sludge assets are close to residential areas or where reservoir, pipeline and sewer capacity schemes require prolonged construction activity.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Affected stakeholder groups identified in the source include Affected communities.
The source places the pathway in Own operations, Downstream.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on workers?
What evidence shows that customer demand is changing?

Evidence to collect

Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing
Process-map item (emerging_pressures): Tighter nutrient limits for phosphorus and nitrogen in sensitive catchments, requiring advanced treatment investment
Process-map item (emerging_pressures): Need for greater cyber resilience as remote telemetry, smart meters and automated treatment controls expand
Process-map item (emerging_pressures): Pressure to decarbonise process emissions from wastewater treatment, sludge management and diesel fleet operations

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant downstream pathway.

Affected stakeholders

Affected communities

Users of the information

Board / management
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS S3 Affected communitiessearch disclosure cards
ESRS ESRS E2 Pollution where odour is treated as a pollution-related impactsearch disclosure cards
GRI GRI 413 Local Communitiessearch disclosure cards
GRI GRI 305 or 306 may be relevant for related emissions or waste contextsearch disclosure cards
SASB SASB Water Utilities & Services customer and community impacts related to service and environmental performance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Social
Business-model dependent
Moderate industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Safety and emergency control of hazardous treatment chemical transport, unloading and storage interfaces for water and wastewater operations, including carrier assurance, placarding, route controls, spill response and emergency communication.

How it shows up in this industry

Water treatment and wastewater sites receive chlorine, sodium hypochlorite, acids, alkalis, coagulants, lime, ozone-related inputs and activated carbon by road tanker, intermediate bulk container or packaged loads. Delivery, unloading and storage at remote treatment works, pumping stations and depots create acute hazards for drivers, site workers, emergency responders and nearby communities.

Why it may be material

Hazardous chemical incidents can injure workers or the public, contaminate soil or water, interrupt treatment, trigger enforcement and raise insurance costs. The topic is material where utilities operate many dispersed chemical delivery points or rely on high-hazard disinfectants and pH control chemicals.

Impact pathway

Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach affected communities.
Potential effects may reach emergency responders.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Employees, Suppliers.
The source places the pathway in Own operations, Upstream, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Community engagement, grievance and impact records
Emergency-response plans, incident logs and responder feedback
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Wastewater treatment works with primary settlement, biological treatment, nutrient removal, clarification and tertiary polishing
Process-map item (assets): Operational fleet for network repair, tankerage, jetting, sampling, meter reading and emergency response

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The relevant business model, activity, asset or product is not present or is not significant.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Affected communities
Business partners
Contractors
Employees
Suppliers

Users of the information

Local authorities
Regulators

Standards to check

ESRS ESRS S1 Own workforcesearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS E2 Pollution for spill-related impactssearch disclosure cards
GRI GRI 403 Occupational Health and Safetysearch disclosure cards
GRI GRI 306 Waste orsearch disclosure cards
GRI GRI 303 Water and Effluents where releases occursearch disclosure cards
SASB SASB Water Utilities & Services may require sector-specific interpretation through operational safety and environmental compliance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality
Cross-cutting

Workcard generated from the catalogue

What this topic covers

Governance, controls and resilience of operational technology and connected data systems used to run treatment works, pumping stations, distribution networks, sewerage systems, smart meters, laboratories and emergency response.

How it shows up in this industry

Water utilities rely on SCADA systems, telemetry, hydraulic models, smart meters, laboratory systems, remote pumping stations, automated disinfection, dosing controls and control centres. NIS2 and national requirements for operators of essential services increase expectations because control-system compromise can affect drinking water safety, sewer pumping, overflow operation, incident alerts and emergency water supplies.

Why it may be material

A cyber incident can interrupt water supply, manipulate dosing or disinfection, disable sewer pumping, obscure overflow monitoring, compromise customer data and delay emergency response. Financial exposure flows through remediation costs, regulatory sanctions, customer compensation, insurance deductibles, secure architecture investment and creditor scrutiny of resilience.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach workers.
Potential effects may reach contractors.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach emergency responders.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Business partners, Contractors, Customers / end-users, Employees.
The source places the pathway in Own operations, Upstream, Downstream, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which products, services, customers or end uses create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Workforce, health and safety, engagement and grievance records
Contractor working-condition, incident and engagement records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Emergency-response plans, incident logs and responder feedback
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Operational fleet for network repair, tankerage, jetting, sampling, meter reading and emergency response
Process-map item (assets): SCADA systems, telemetry, hydraulic models, laboratory information systems and cyber-secured control centres

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.
The organisation has no meaningful exposure to or influence over the relevant upstream or downstream pathway.
The emerging signal has not yet created a relevant exposure, impact or financial effect for the organisation.

Affected stakeholders

Affected communities
Business partners
Contractors
Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S4 Consumers and end-users where service continuity and data impacts arisesearch disclosure cards
GRI GRI 418 Customer Privacysearch disclosure cards
GRI GRI 2 governance disclosures; no clear operational-technology cyber anchorsearch disclosure cards
SASB SASB Water Utilities & Services service reliability and regulatory compliance areas may be relevant, but operational-technology cyber is not a straightforward taxonomy match

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Strong industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance of ethical conduct and compliance in the regulated utility model, including delivery of performance commitments, capital programme discipline, anti-bribery controls, whistleblowing, reporting integrity, executive incentives and compliance with licence, drinking water and environmental requirements.

How it shows up in this industry

Appointed water and sewerage undertakers operate under price review settlements, licence conditions, abstraction and discharge controls, drinking water safety requirements, environmental permits, reservoir safety duties and essential service expectations. Revenue, allowed returns, bills, asset base growth and financeability depend on credible delivery of service, environmental and capital commitments with robust internal controls and ethical conduct.

Why it may be material

Governance failure can reduce earnings through outcome penalties, fines and enforcement, weaken credit ratings, increase financing costs and undermine permission to raise bills for capital programmes. Public scrutiny of dividends, executive pay, leakage, pollution incidents and perceived underinvestment makes compliance, incentive design and reporting integrity central to financial and social legitimacy.

Impact pathway

Potential effects may reach consumers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Customers / end-users, Employees.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on consumers?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Consumer outcome, complaint and product-impact records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Process-map item (assets): Operational fleet for network repair, tankerage, jetting, sampling, meter reading and emergency response
Process-map item (assets): SCADA systems, telemetry, hydraulic models, laboratory information systems and cyber-secured control centres
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (emerging_pressures): Rising energy price volatility increasing the value of biogas utilisation, demand response and energy efficiency
Process-map item (financial_channels): Regulated price controls and allowed returns determine revenue, customer bills and the financeability of capital programmes

It may be less material when…

Organisation-specific evidence does not support significant scale, severity, likelihood or financial effect.

Affected stakeholders

Customers / end-users
Employees

Users of the information

Board / management
Investors / creditors
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS 2 governance and cross-cutting disclosure on strategy, governance and management of material impacts, risks and opportunitiessearch disclosure cards
GRI GRI 2 General Disclosures on governance, strategy, ethics, compliance and responsible business conduct; topic-specific standards depend on the underlying performance areasearch disclosure cards
SASB SASB Water Utilities & Services metrics on regulatory performance, network efficiency, water quality, affordability and environmental compliance

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

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Governance
Industry baseline
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and due diligence over critical suppliers and contractors whose products or services affect water quality, wastewater compliance, worker safety, cyber resilience, sludge management, construction delivery and service continuity.

How it shows up in this industry

Water utilities rely on specialist contractors for civil engineering, network repair, sewer cleansing, tankerage, security and cyber support, and on suppliers of treatment chemicals, membranes, filter media, pipes, valves, pumps, meters, laboratory reagents and analytical services. Sludge hauliers, land managers and laboratory providers can directly affect compliance, worker safety, environmental outcomes and service continuity.

Why it may be material

Supplier failures can delay capital programmes, interrupt treatment, weaken sample integrity, create safety incidents, compromise cyber interfaces or cause sludge and chemical management failures. Due diligence is material because regulated performance depends on complex third-party delivery and because procurement, labour rights, sanctions, continuity and auditability are under increasing scrutiny.

Impact pathway

Potential effects may reach supply-chain workers.
Potential effects may reach contractors.
Potential effects may reach workers.
Potential effects may reach affected communities.
Potential effects may reach water bodies.
Potential effects may reach soil and groundwater.
Potential effects may reach ecosystems.
Affected stakeholder groups identified in the source include Business partners, Contractors, Suppliers, Value chain workers.
The source places the pathway in Upstream, Own operations, Cross value chain.

Financial pathway

The topic may change operating costs through resource use, controls, remediation or ongoing management.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect insurance availability, coverage terms, premiums or claims.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may affect asset useful lives, impairment assumptions, valuations or stranded-asset exposure.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which upstream activities, suppliers or inputs create or concentrate the pathway?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on supply-chain workers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Supplier workforce, audit, grievance and remediation records
Contractor working-condition, incident and engagement records
Workforce, health and safety, engagement and grievance records
Community engagement, grievance and impact records
Water withdrawal, discharge, quality and catchment-impact records
Soil and groundwater monitoring, incident and remediation records
Biodiversity, habitat and ecosystem-impact evidence
Operating-cost records and budgets linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Provision, claim, penalty, remediation and contingent-liability records
Funding terms, lender or investor requirements and cost-of-capital analysis
Insurance coverage, premium, exclusion and claims records
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Asset valuations, useful-life assumptions, impairment tests and stranded-asset analysis
Process-map item (assets): Sludge thickening, anaerobic digestion, biogas capture, dewatering and biosolids storage facilities
Process-map item (assets): SCADA systems, telemetry, hydraulic models, laboratory information systems and cyber-secured control centres
Process-map item (customers): Households receiving potable water supply, sewerage and billing services
Process-map item (customers): Waste hauliers and industrial customers using tanker reception points for liquid wastes or septic sludge
Process-map item (emerging_pressures): Need for greater cyber resilience as remote telemetry, smart meters and automated treatment controls expand

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.
The organisation has no meaningful exposure to or influence over the relevant upstream pathway.

Affected stakeholders

Business partners
Contractors
Suppliers
Value chain workers

Users of the information

Board / management
Investors / creditors
Regulators

Standards to check

ESRS ESRS G1 Business conductsearch disclosure cards
ESRS ESRS S2 Workers in the value chainsearch disclosure cards
ESRS ESRS S1 where contractor safety is operationally integratedsearch disclosure cards
GRI GRI 308 Supplier Environmental Assessmentsearch disclosure cards
GRI GRI 414 Supplier Social Assessmentsearch disclosure cards
GRI GRI 403 Occupational Health and Safety for contractor safetysearch disclosure cards
SASB SASB Water Utilities & Services operational reliability, environmental compliance and regulatory context where supplier performance affects outcomes

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Your preliminary screening decision

Rationale What evidence supports this preliminary conclusion?

Saved in this browser. Your notes leave it only when you export the screening.

Governance
Industry baseline
Moderate industry signal
Double materiality

Workcard generated from the catalogue

What this topic covers

Governance and transparency of public policy engagement, lobbying, trade association activity and political contributions related to water regulation, environmental standards, price controls, planning and essential service affordability.

How it shows up in this industry

Water utilities are directly affected by Ofwat price reviews, abstraction reforms, discharge permitting, storm overflow enforcement, nutrient rules, reservoir safety, planning consents and customer affordability policy. Companies and trade associations may influence the rules that determine investment allowances, environmental standards, bills and enforcement expectations.

Why it may be material

Policy engagement can shape allowed returns, capital allowances, permit requirements and customer bills, but perceived lobbying against environmental improvement or affordability protections can damage trust and invite political intervention. Transparency is material because the industry operates essential monopolistic services under intense public scrutiny.

Impact pathway

Potential effects may reach affected communities.
Potential effects may reach consumers.
Potential effects may reach water bodies.
Potential effects may reach ecosystems.
Potential effects may reach future generations.
Affected stakeholder groups identified in the source include Affected communities, Customers / end-users.
The source places the pathway in Own operations, Cross value chain.

Financial pathway

The topic may affect demand, pricing, market access or product and service revenue.
The topic may require capital expenditure to adapt assets, processes or infrastructure.
The topic may affect access to finance, funding terms or the cost of capital.
The topic may affect reputation, licences to operate, intellectual property or other intangible value.
The topic may create provisions, penalties, remediation costs, claims or other liabilities.

Questions to test

What evidence supports both the impact and financial materiality pathways?
Which own operations, assets or decisions create or concentrate the pathway?
Where across the value chain is the pathway most significant?
What is the scale, scope, likelihood and remediability of effects on affected communities?
What is the scale, scope, likelihood and remediability of effects on consumers?
What current or proposed regulation could change the topic's relevance?

Evidence to collect

Community engagement, grievance and impact records
Consumer outcome, complaint and product-impact records
Water withdrawal, discharge, quality and catchment-impact records
Biodiversity, habitat and ecosystem-impact evidence
Long-term scenario, cumulative-impact and intergenerational analysis
Revenue, demand, pricing and market-access analysis linked to the topic
Capital plans, asset adaptation budgets and investment approvals
Funding terms, lender or investor requirements and cost-of-capital analysis
Reputation, licence-to-operate, intellectual-property and other intangible-value evidence
Provision, claim, penalty, remediation and contingent-liability records
Process-map item (assets): Raw water intakes, reservoirs, boreholes, abstraction wells and river offtakes
Process-map item (assets): Water treatment works with coagulation, filtration, activated carbon, membrane and ultraviolet disinfection units
Process-map item (assets): Potable water storage reservoirs, service tanks, pumping stations, trunk mains and distribution networks
Process-map item (assets): Water abstraction licences, discharge permits, catchment access rights, customer data, engineering standards and regulatory performance commitments
Process-map item (customers): Households receiving potable water supply, sewerage and billing services

It may be less material when…

The organisation's scale, exposure or effects are below the threshold set for further assessment.

Affected stakeholders

Affected communities
Customers / end-users

Users of the information

Board / management
Investors / creditors
Local authorities
Media
NGOs / civil society
Regulators

Standards to check

ESRS ESRS G1 Business conduct; political engagement and lobbying activitiessearch disclosure cards
GRI GRI 415 Public Policysearch disclosure cards
GRI GRI 2 stakeholder engagement and membershipssearch disclosure cards
SASB SASB Water Utilities & Services regulatory environment and affordability context

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Your preliminary screening decision

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Which topics should you investigate first?

Initial screening

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