GRI 303: Water and Effluents·Disclosure GRI 303-2
Management of water discharge-related impacts
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.
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 303-2 · 2018
Última revisión
2026-08-01
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Foco de la divulgación
Disclosure 303-2 requires an organization to describe any minimum standards it has set for the quality of effluent discharge and explain how these standards were determined. For this disclosure, minimum standards are organization-set standards that go beyond applicable regulatory requirements. Legal limits and permit conditions should be identified separately and should not be presented as minimum standards in the GRI sense.
The organization explains how standards were determined for facilities operating in locations with no local discharge requirements, describes any internally developed water-quality standards or guidelines, identifies any sector-specific standards considered, and states whether the profile of the receiving waterbody was taken into account.
If the organization has not established effluent-quality standards beyond regulatory requirements, it reports this fact. It should not relabel regulatory limits, treatment processes or monitoring results as voluntary minimum standards.
The disclosure is primarily narrative. Quantitative information such as discharge volumes, exceedances, treatment levels and substances of concern is reported separately under Disclosure 303-4, where applicable.
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
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
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Minimum standards beyond regulatory requirements | Required where they 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 minimum standards beyond regulatory requirements. | Sustainability Reporting / data owner |
| Explicit statement that no such standards exist | 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 explicit statement that no such standards exist. | Sustainability Reporting / data owner |
| Applicable regulatory limits | Necessary methodological context. 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 applicable regulatory limits. | Sustainability Reporting / data owner |
| Permit and consent requirements | Necessary methodological context. 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 permit and consent requirements. | Sustainability Reporting / data owner |
| Comparison of regulatory and internal standards | Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards. | Sustainability Reporting / data owner |
| Parameters covered | Required where standards 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 parameters covered. | Sustainability Reporting / data owner |
| Thresholds or performance criteria | Required where standards 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 thresholds or performance criteria. | Sustainability Reporting / data owner |
| Facilities covered | Required scope 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 facilities covered. | Sustainability Reporting / data owner |
| Facilities with no local discharge requirements | 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 facilities with no local discharge requirements. | Environment / Water / Sustainability Reporting |
| Legal basis for no-local-rule conclusion | Required assurance evidence. 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 legal basis for no-local-rule conclusion. | Legal / Compliance / Sustainability Reporting |
| Method used to establish standards | 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 method used to establish standards. | Sustainability Reporting / data owner |
| Internally developed standards or guidelines | 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 internally developed standards or guidelines. | Sustainability Reporting / data owner |
| Standard version and effective date | Required assurance 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 standard version and effective date. | Sustainability Reporting / data owner |
| Sector-specific standards considered | 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 sector-specific standards considered. | Sustainability Reporting / data owner |
| Outcome of sector-standard review | Necessary for completeness. 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 outcome of sector-standard review. | Sustainability Reporting / data owner |
| Receiving-waterbody profile considered | 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 receiving-waterbody profile considered. | Environment / Water / Sustainability Reporting |
| Characteristics considered | 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 characteristics considered. | Sustainability Reporting / data owner |
| Effect on standards | Required for a substantive answer. 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 effect on standards. | Sustainability Reporting / data owner |
| Approval and review process | Necessary assurance 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 approval and review process. | Sustainability Reporting / data owner |
| Actual monitoring results | Additional only. 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 monitoring results. | Sustainability Reporting / data owner |
| Discharge volumes | Report under GRI 303-4. 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 discharge volumes. | Environment / Water / Sustainability Reporting |
| Priority substances and exceedances | Report under GRI 303-4. 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 priority substances and exceedances. | Sustainability Reporting / data owner |
| Treatment-level breakdown | GRI 303-4 recommendation. 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 treatment-level breakdown. | Sustainability Reporting / data owner |
| 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 |
| 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 |
Cómo prepararlo
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 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; 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
Provide the reporting-period records and reconciliations for Disclosure 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
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
The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.
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
Herramientas profesionales de preparación para GRI 303-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| Minimum standards beyond regulatory requirements is reported accurately and completely. | The response omits, misclassifies or overstates minimum standards beyond regulatory requirements. | Approved source records, calculation files, reconciliations and review evidence supporting minimum standards beyond regulatory requirements. |
| Explicit statement that no such standards exist is reported accurately and completely. | The response omits, misclassifies or overstates explicit statement that no such standards exist. | Approved source records, calculation files, reconciliations and review evidence supporting explicit statement that no such standards exist. |
| Applicable regulatory limits is reported accurately and completely. | The response omits, misclassifies or overstates applicable regulatory limits. | Approved source records, calculation files, reconciliations and review evidence supporting applicable regulatory limits. |
| Permit and consent requirements is reported accurately and completely. | The response omits, misclassifies or overstates permit and consent requirements. | Approved source records, calculation files, reconciliations and review evidence supporting permit and consent requirements. |
| Comparison of regulatory and internal standards is reported accurately and completely. | The response omits, misclassifies or overstates comparison of regulatory and internal standards. | Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards. |
| Parameters covered is reported accurately and completely. | The response omits, misclassifies or overstates parameters covered. | Approved source records, calculation files, reconciliations and review evidence supporting parameters covered. |
| Thresholds or performance criteria is reported accurately and completely. | The response omits, misclassifies or overstates thresholds or performance criteria. | Approved source records, calculation files, reconciliations and review evidence supporting thresholds or performance criteria. |
| Facilities covered is reported accurately and completely. | The response omits, misclassifies or overstates facilities covered. | Approved source records, calculation files, reconciliations and review evidence supporting facilities covered. |
| Facilities with no local discharge requirements is reported accurately and completely. | The response omits, misclassifies or overstates facilities with no local discharge requirements. | Approved source records, calculation files, reconciliations and review evidence supporting facilities with no local discharge requirements. |
| Legal basis for no-local-rule conclusion is reported accurately and completely. | The response omits, misclassifies or overstates legal basis for no-local-rule conclusion. | Approved source records, calculation files, reconciliations and review evidence supporting legal basis for no-local-rule conclusion. |
| Method used to establish standards is reported accurately and completely. | The response omits, misclassifies or overstates method used to establish standards. | Approved source records, calculation files, reconciliations and review evidence supporting method used to establish standards. |
| Internally developed standards or guidelines is reported accurately and completely. | The response omits, misclassifies or overstates internally developed standards or guidelines. | Approved source records, calculation files, reconciliations and review evidence supporting internally developed standards or guidelines. |
| Standard version and effective date is reported accurately and completely. | The response omits, misclassifies or overstates standard version and effective date. | Approved source records, calculation files, reconciliations and review evidence supporting standard version and effective date. |
| Sector-specific standards considered is reported accurately and completely. | The response omits, misclassifies or overstates sector-specific standards considered. | Approved source records, calculation files, reconciliations and review evidence supporting sector-specific standards considered. |
| Outcome of sector-standard review is reported accurately and completely. | The response omits, misclassifies or overstates outcome of sector-standard review. | Approved source records, calculation files, reconciliations and review evidence supporting outcome of sector-standard review. |
| Receiving-waterbody profile considered is reported accurately and completely. | The response omits, misclassifies or overstates receiving-waterbody profile considered. | Approved source records, calculation files, reconciliations and review evidence supporting receiving-waterbody profile considered. |
| Characteristics considered is reported accurately and completely. | The response omits, misclassifies or overstates characteristics considered. | Approved source records, calculation files, reconciliations and review evidence supporting characteristics considered. |
| Effect on standards is reported accurately and completely. | The response omits, misclassifies or overstates effect on standards. | Approved source records, calculation files, reconciliations and review evidence supporting effect on standards. |
| Approval and review process is reported accurately and completely. | The response omits, misclassifies or overstates approval and review process. | Approved source records, calculation files, reconciliations and review evidence supporting approval and review process. |
| Actual monitoring results is reported accurately and completely. | The response omits, misclassifies or overstates actual monitoring results. | Approved source records, calculation files, reconciliations and review evidence supporting actual monitoring results. |
| Discharge volumes is reported accurately and completely. | The response omits, misclassifies or overstates discharge volumes. | Approved source records, calculation files, reconciliations and review evidence supporting discharge volumes. |
| Priority substances and exceedances is reported accurately and completely. | The response omits, misclassifies or overstates priority substances and exceedances. | Approved source records, calculation files, reconciliations and review evidence supporting priority substances and exceedances. |
| Treatment-level breakdown is reported accurately and completely. | The response omits, misclassifies or overstates treatment-level breakdown. | Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown. |
| 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. |
| 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. |
Paquete de evidencia que preparar
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Referencias del marco
Requisitos aplicables de GRI y divulgaciones relacionadas
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GRI
GRI 303-2
dentro de GRI 303: Water and Effluents
Relacionado y explorar
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Profundizar · GRI 303-2
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