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GRI 303: Water and Effluents·Disclosure GRI 303-1

Interactions with water as a shared resource

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Estatus legal

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.

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Pasaporte publicado

Última revisión el 2026-08-01

Revisado por Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Norma

GRI 303: Water and Effluents

Disclosure GRI 303-1 · 2018

En vigor

2021-01-01

Fuente oficial: Abrir ↗

Última revisión

2026-08-01

Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative

Para preparar esta divulgación

36LRA preparation fields 36afirmaciones que verificar 36áreas de evidencia

Foco de la divulgación

The organization explains the approach used to identify these impacts, including the scope and timeframe of assessments and the tools or methodologies applied. The assessment should consider actual and potential future impacts on water availability, quality and accessibility across relevant operations and value-chain relationships.

The organization describes how identified impacts are addressed, how it works with stakeholders to steward water as a shared resource and how it engages suppliers or customers with significant water-related impacts. The description should distinguish impacts caused, contributed to and directly linked through business relationships.

Where water-related goals and targets form part of the management approach, the organization explains how they were set and how they relate to public policy and the local context of each area with water stress. Meaningful targets can be informed by sustainable catchment thresholds, social context, public-sector targets and stakeholder advocacy.

GRI additionally recommends providing an overview of water use across the value chain and listing the specific catchments where the organization causes significant water-related impacts. Quantitative withdrawal, discharge and consumption figures are reported separately under Disclosures 303-3, 303-4 and 303-5.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships. Apply Disclosure 303-1 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?

Preparación

Información clave que preparar

Campo de preparación	Qué recopilar	Pista de evidencia	Responsable
How and where water is withdrawn	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is withdrawn.	Environment / Water / Sustainability Reporting
How and where water is consumed	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is consumed.	Environment / Water / Sustainability Reporting
How and where water is discharged	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is discharged.	Environment / Water / Sustainability Reporting
Official GRI water definitions applied	Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting official gri water definitions applied.	Environment / Water / Sustainability Reporting
Actual water-related impacts	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting actual water-related impacts.	Environment / Water / Sustainability Reporting
Potential future impacts	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting potential future impacts.	Sustainability Reporting / data owner
Impacts caused	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting impacts caused.	Sustainability Reporting / data owner
Impacts contributed to	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting impacts contributed to.	Sustainability Reporting / data owner
Impacts directly linked through business relationships	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting impacts directly linked through business relationships.	Sustainability Reporting / data owner
Runoff impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting runoff impacts.	Sustainability Reporting / data owner
Assessment scope	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment scope.	Sustainability Reporting / data owner
Assessment timeframe	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment timeframe.	Sustainability Reporting / data owner
Tools and methodologies	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting tools and methodologies.	Sustainability Reporting / data owner
Measured, estimated or modelled basis	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis.	Sustainability Reporting / data owner
Future water availability and quality considered	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting future water availability and quality considered.	Environment / Water / Sustainability Reporting
Response actions	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting response actions.	Sustainability Reporting / data owner
Prevention, mitigation and remediation	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting prevention, mitigation and remediation.	Sustainability Reporting / data owner
Stakeholder engagement for shared water stewardship	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement for shared water stewardship.	Environment / Water / Sustainability Reporting
Stakeholder groups and frequency	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups and frequency.	Sustainability Reporting / data owner
Engagement outcomes	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting engagement outcomes.	Sustainability Reporting / data owner
Suppliers with significant impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting suppliers with significant impacts.	Procurement / Finance / Sustainability Reporting
Supplier engagement method	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement method.	Procurement / Finance / Sustainability Reporting
Supplier engagement outcomes	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement outcomes.	Procurement / Finance / Sustainability Reporting
Customers or users with significant impacts	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting customers or users with significant impacts.	Sustainability Reporting / data owner
Customer or product-response actions	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting customer or product-response actions.	Operations / Supply Chain / Sustainability Reporting
Process for setting any water goals and targets	Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting process for setting any water goals and targets.	Environment / Water / Sustainability Reporting
Public-policy alignment	Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting public-policy alignment.	Sustainability Reporting / data owner
Local context of each water-stressed area	Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting local context of each water-stressed area.	Environment / Water / Sustainability Reporting
Sustainable catchment thresholds	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting sustainable catchment thresholds.	Environment / Water / Sustainability Reporting
Social catchment context	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting social catchment context.	Environment / Water / Sustainability Reporting
Stakeholder advocacy	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder advocacy.	Sustainability Reporting / data owner
Value-chain water-use overview	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting value-chain water-use overview.	Environment / Water / Sustainability Reporting
Specific catchments with significant caused impacts	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting specific catchments with significant caused impacts.	Environment / Water / Sustainability Reporting
Link to GRI 3-3	Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.	Sustainability Reporting / data owner
Links to GRI 303-3–303-5	Necessary to separate quantitative data. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Mostrar los subelementos de GRI 303-1 (lista de trabajo de LRA)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary to separate quantitative data. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Cómo prepararlo

Collect and reconcile the records for: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission.

Apply Disclosure 303-1 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.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Provide the reporting-period records and reconciliations for Disclosure 303-1: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Solicitud mejor

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Nota de contexto

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.

Centro de descargas

Herramientas y formularios de preparación

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
How and where water is withdrawn is reported accurately and completely.	The response omits, misclassifies or overstates how and where water is withdrawn.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is withdrawn.
How and where water is consumed is reported accurately and completely.	The response omits, misclassifies or overstates how and where water is consumed.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is consumed.
How and where water is discharged is reported accurately and completely.	The response omits, misclassifies or overstates how and where water is discharged.	Approved source records, calculation files, reconciliations and review evidence supporting how and where water is discharged.
Official GRI water definitions applied is reported accurately and completely.	The response omits, misclassifies or overstates official gri water definitions applied.	Approved source records, calculation files, reconciliations and review evidence supporting official gri water definitions applied.
Actual water-related impacts is reported accurately and completely.	The response omits, misclassifies or overstates actual water-related impacts.	Approved source records, calculation files, reconciliations and review evidence supporting actual water-related impacts.
Potential future impacts is reported accurately and completely.	The response omits, misclassifies or overstates potential future impacts.	Approved source records, calculation files, reconciliations and review evidence supporting potential future impacts.
Impacts caused is reported accurately and completely.	The response omits, misclassifies or overstates impacts caused.	Approved source records, calculation files, reconciliations and review evidence supporting impacts caused.
Impacts contributed to is reported accurately and completely.	The response omits, misclassifies or overstates impacts contributed to.	Approved source records, calculation files, reconciliations and review evidence supporting impacts contributed to.
Impacts directly linked through business relationships is reported accurately and completely.	The response omits, misclassifies or overstates impacts directly linked through business relationships.	Approved source records, calculation files, reconciliations and review evidence supporting impacts directly linked through business relationships.
Runoff impacts is reported accurately and completely.	The response omits, misclassifies or overstates runoff impacts.	Approved source records, calculation files, reconciliations and review evidence supporting runoff impacts.
Assessment scope is reported accurately and completely.	The response omits, misclassifies or overstates assessment scope.	Approved source records, calculation files, reconciliations and review evidence supporting assessment scope.
Assessment timeframe is reported accurately and completely.	The response omits, misclassifies or overstates assessment timeframe.	Approved source records, calculation files, reconciliations and review evidence supporting assessment timeframe.
Tools and methodologies is reported accurately and completely.	The response omits, misclassifies or overstates tools and methodologies.	Approved source records, calculation files, reconciliations and review evidence supporting tools and methodologies.
Measured, estimated or modelled basis is reported accurately and completely.	The response omits, misclassifies or overstates measured, estimated or modelled basis.	Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis.
Future water availability and quality considered is reported accurately and completely.	The response omits, misclassifies or overstates future water availability and quality considered.	Approved source records, calculation files, reconciliations and review evidence supporting future water availability and quality considered.
Response actions is reported accurately and completely.	The response omits, misclassifies or overstates response actions.	Approved source records, calculation files, reconciliations and review evidence supporting response actions.
Prevention, mitigation and remediation is reported accurately and completely.	The response omits, misclassifies or overstates prevention, mitigation and remediation.	Approved source records, calculation files, reconciliations and review evidence supporting prevention, mitigation and remediation.
Stakeholder engagement for shared water stewardship is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder engagement for shared water stewardship.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement for shared water stewardship.
Stakeholder groups and frequency is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder groups and frequency.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups and frequency.
Engagement outcomes is reported accurately and completely.	The response omits, misclassifies or overstates engagement outcomes.	Approved source records, calculation files, reconciliations and review evidence supporting engagement outcomes.
Suppliers with significant impacts is reported accurately and completely.	The response omits, misclassifies or overstates suppliers with significant impacts.	Approved source records, calculation files, reconciliations and review evidence supporting suppliers with significant impacts.
Supplier engagement method is reported accurately and completely.	The response omits, misclassifies or overstates supplier engagement method.	Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement method.
Supplier engagement outcomes is reported accurately and completely.	The response omits, misclassifies or overstates supplier engagement outcomes.	Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement outcomes.
Customers or users with significant impacts is reported accurately and completely.	The response omits, misclassifies or overstates customers or users with significant impacts.	Approved source records, calculation files, reconciliations and review evidence supporting customers or users with significant impacts.
Customer or product-response actions is reported accurately and completely.	The response omits, misclassifies or overstates customer or product-response actions.	Approved source records, calculation files, reconciliations and review evidence supporting customer or product-response actions.
Process for setting any water goals and targets is reported accurately and completely.	The response omits, misclassifies or overstates process for setting any water goals and targets.	Approved source records, calculation files, reconciliations and review evidence supporting process for setting any water goals and targets.
Public-policy alignment is reported accurately and completely.	The response omits, misclassifies or overstates public-policy alignment.	Approved source records, calculation files, reconciliations and review evidence supporting public-policy alignment.
Local context of each water-stressed area is reported accurately and completely.	The response omits, misclassifies or overstates local context of each water-stressed area.	Approved source records, calculation files, reconciliations and review evidence supporting local context of each water-stressed area.
Sustainable catchment thresholds is reported accurately and completely.	The response omits, misclassifies or overstates sustainable catchment thresholds.	Approved source records, calculation files, reconciliations and review evidence supporting sustainable catchment thresholds.
Social catchment context is reported accurately and completely.	The response omits, misclassifies or overstates social catchment context.	Approved source records, calculation files, reconciliations and review evidence supporting social catchment context.
Stakeholder advocacy is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder advocacy.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder advocacy.
Value-chain water-use overview is reported accurately and completely.	The response omits, misclassifies or overstates value-chain water-use overview.	Approved source records, calculation files, reconciliations and review evidence supporting value-chain water-use overview.
Specific catchments with significant caused impacts is reported accurately and completely.	The response omits, misclassifies or overstates specific catchments with significant caused impacts.	Approved source records, calculation files, reconciliations and review evidence supporting specific catchments with significant caused impacts.
Link to GRI 3-3 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 3-3.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Links to GRI 303-3–303-5 is reported accurately and completely.	The response omits, misclassifies or overstates links to gri 303-3–303-5.	Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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Referencias del marco

Requisitos aplicables de GRI y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

GRI

GRI 303-1

dentro de GRI 303: Water and Effluents

Abrir la fuente oficial →

Relacionado y explorar

Management of water dischargerelated impacts → Ficha Water withdrawal → Ficha Water discharge → Ficha Water consumption → Ficha Ver todas las divulgaciones →

Más en GRI 303 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · GRI 303-1

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	Informe A	Informe B	Informe C
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