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GRI 303: Water and Effluents·Disclosure GRI 303-3

Water withdrawal

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.

Abrir la fuente oficial de Global Reporting Initiative ↗ Compartir

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 303-3 · 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

35LRA preparation fields 35afirmaciones que verificar 35áreas de evidencia

Foco de la divulgación

For every applicable source, the organization reports the volume of freshwater, defined as water with total dissolved solids of 1 000 mg/L or less, and other water, defined as water with total dissolved solids above 1 000 mg/L.

For third-party water withdrawn in areas with water stress, the organization additionally reports the original source used by the supplier: surface water, groundwater, seawater or produced water. The organization requests this information from the third-party supplier.

Areas with water stress are identified using publicly available and credible tools or methodologies, with assessment conducted at least at catchment level. The methodology, tool version, thresholds, assumptions and limitations are disclosed.

Internally recycled or recirculated water is not counted as a new withdrawal. It can be reported separately as additional information on water reuse.

GRI additionally recommends reporting source-level withdrawal for each facility in areas with water stress and the total water withdrawal of suppliers with significant water-related impacts in such areas. These are recommendations and should be distinguished from the mandatory requirements.

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 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water. Apply Disclosure 303-3 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
Reporting period	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.	Sustainability Reporting / data owner
Organizational scope	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting organizational scope.	Sustainability Reporting / data owner
Total withdrawal from all areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from all areas.	Sustainability Reporting / data owner
Total withdrawal from stressed areas	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from stressed areas.	Sustainability Reporting / data owner
Unit — ML	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting unit — ml.	Sustainability Reporting / data owner
Surface water	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 surface water.	Environment / Water / Sustainability Reporting
Groundwater	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 groundwater.	Environment / Water / Sustainability Reporting
Seawater	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 seawater.	Environment / Water / Sustainability Reporting
Produced water	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 produced water.	Environment / Water / Sustainability Reporting
Third-party water	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 third-party water.	Environment / Water / Sustainability Reporting
Municipal water classified as third-party	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 municipal water classified as third-party.	Environment / Water / Sustainability Reporting
Harvested rainwater classified as surface water	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 harvested rainwater classified as surface water.	Environment / Water / Sustainability Reporting
Internal recycled water excluded from withdrawal	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 internal recycled water excluded from withdrawal.	Environment / Water / Sustainability Reporting
Freshwater ≤1 000 mg/L TDS	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 freshwater ≤1 000 mg/l tds.	Environment / Water / Sustainability Reporting
Other water >1 000 mg/L TDS	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 other water >1 000 mg/l tds.	Environment / Water / Sustainability Reporting
TDS split for all areas	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 tds split for all areas.	Sustainability Reporting / data owner
TDS split for stressed areas	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 tds split for stressed areas.	Sustainability Reporting / data owner
Original source of third-party stressed water	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 original source of third-party stressed water.	Environment / Water / Sustainability Reporting
Publicly available credible water-stress tool	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 publicly available credible water-stress tool.	Environment / Water / Sustainability Reporting
Catchment-level assessment	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 catchment-level assessment.	Environment / Water / Sustainability Reporting
Tool version and date	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting tool version and date.	Sustainability Reporting / data owner
Stress threshold	Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stress threshold.	Sustainability Reporting / data owner
Measurement 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 measurement methodologies.	Sustainability Reporting / data owner
Assumptions	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assumptions.	Sustainability Reporting / data owner
Estimates clearly identified	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting estimates clearly identified.	Sustainability Reporting / data owner
Meter and invoice reconciliation	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 meter and invoice reconciliation.	Sustainability Reporting / data owner
All-area/source reconciliation	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 all-area/source reconciliation.	Sustainability Reporting / data owner
Stressed-area subset reconciliation	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 stressed-area subset reconciliation.	Sustainability Reporting / data owner
Third-party source reconciliation	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 third-party source reconciliation.	Sustainability Reporting / data owner
Facility-level stressed-area data	Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data.	Sustainability Reporting / data owner
Supplier withdrawal in stressed areas	Recommended 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 withdrawal in stressed areas.	Procurement / Finance / Sustainability Reporting
Acquisitions and disposals methodology	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 acquisitions and disposals methodology.	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
Link to GRI 303-1, 303-4 and 303-5	Necessary for consistency. 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 303-1, 303-4 and 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 303-3 (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 contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required 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 where applicable. 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 methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. 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. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. 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 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 contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary for consistency. 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: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 303-5; Reason for omission.

Apply Disclosure 303-3 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 303-3: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 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

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Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación	Riesgos	Evidencia que comprobar
Reporting period is reported accurately and completely.	The response omits, misclassifies or overstates reporting period.	Approved source records, calculation files, reconciliations and review evidence supporting reporting period.
Organizational scope is reported accurately and completely.	The response omits, misclassifies or overstates organizational scope.	Approved source records, calculation files, reconciliations and review evidence supporting organizational scope.
Total withdrawal from all areas is reported accurately and completely.	The response omits, misclassifies or overstates total withdrawal from all areas.	Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from all areas.
Total withdrawal from stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates total withdrawal from stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from stressed areas.
Unit — ML is reported accurately and completely.	The response omits, misclassifies or overstates unit — ml.	Approved source records, calculation files, reconciliations and review evidence supporting unit — ml.
Surface water is reported accurately and completely.	The response omits, misclassifies or overstates surface water.	Approved source records, calculation files, reconciliations and review evidence supporting surface water.
Groundwater is reported accurately and completely.	The response omits, misclassifies or overstates groundwater.	Approved source records, calculation files, reconciliations and review evidence supporting groundwater.
Seawater is reported accurately and completely.	The response omits, misclassifies or overstates seawater.	Approved source records, calculation files, reconciliations and review evidence supporting seawater.
Produced water is reported accurately and completely.	The response omits, misclassifies or overstates produced water.	Approved source records, calculation files, reconciliations and review evidence supporting produced water.
Third-party water is reported accurately and completely.	The response omits, misclassifies or overstates third-party water.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water.
Municipal water classified as third-party is reported accurately and completely.	The response omits, misclassifies or overstates municipal water classified as third-party.	Approved source records, calculation files, reconciliations and review evidence supporting municipal water classified as third-party.
Harvested rainwater classified as surface water is reported accurately and completely.	The response omits, misclassifies or overstates harvested rainwater classified as surface water.	Approved source records, calculation files, reconciliations and review evidence supporting harvested rainwater classified as surface water.
Internal recycled water excluded from withdrawal is reported accurately and completely.	The response omits, misclassifies or overstates internal recycled water excluded from withdrawal.	Approved source records, calculation files, reconciliations and review evidence supporting internal recycled water excluded from withdrawal.
Freshwater ≤1 000 mg/L TDS is reported accurately and completely.	The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds.
Other water >1 000 mg/L TDS is reported accurately and completely.	The response omits, misclassifies or overstates other water >1 000 mg/l tds.	Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds.
TDS split for all areas is reported accurately and completely.	The response omits, misclassifies or overstates tds split for all areas.	Approved source records, calculation files, reconciliations and review evidence supporting tds split for all areas.
TDS split for stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates tds split for stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting tds split for stressed areas.
Original source of third-party stressed water is reported accurately and completely.	The response omits, misclassifies or overstates original source of third-party stressed water.	Approved source records, calculation files, reconciliations and review evidence supporting original source of third-party stressed water.
Publicly available credible water-stress tool is reported accurately and completely.	The response omits, misclassifies or overstates publicly available credible water-stress tool.	Approved source records, calculation files, reconciliations and review evidence supporting publicly available credible water-stress tool.
Catchment-level assessment is reported accurately and completely.	The response omits, misclassifies or overstates catchment-level assessment.	Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment.
Tool version and date is reported accurately and completely.	The response omits, misclassifies or overstates tool version and date.	Approved source records, calculation files, reconciliations and review evidence supporting tool version and date.
Stress threshold is reported accurately and completely.	The response omits, misclassifies or overstates stress threshold.	Approved source records, calculation files, reconciliations and review evidence supporting stress threshold.
Measurement methodologies is reported accurately and completely.	The response omits, misclassifies or overstates measurement methodologies.	Approved source records, calculation files, reconciliations and review evidence supporting measurement methodologies.
Assumptions is reported accurately and completely.	The response omits, misclassifies or overstates assumptions.	Approved source records, calculation files, reconciliations and review evidence supporting assumptions.
Estimates clearly identified is reported accurately and completely.	The response omits, misclassifies or overstates estimates clearly identified.	Approved source records, calculation files, reconciliations and review evidence supporting estimates clearly identified.
Meter and invoice reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates meter and invoice reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting meter and invoice reconciliation.
All-area/source reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates all-area/source reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting all-area/source reconciliation.
Stressed-area subset reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates stressed-area subset reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting stressed-area subset reconciliation.
Third-party source reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates third-party source reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting third-party source reconciliation.
Facility-level stressed-area data is reported accurately and completely.	The response omits, misclassifies or overstates facility-level stressed-area data.	Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data.
Supplier withdrawal in stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates supplier withdrawal in stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting supplier withdrawal in stressed areas.
Acquisitions and disposals methodology is reported accurately and completely.	The response omits, misclassifies or overstates acquisitions and disposals methodology.	Approved source records, calculation files, reconciliations and review evidence supporting acquisitions and disposals methodology.
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.
Link to GRI 303-1, 303-4 and 303-5 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 303-1, 303-4 and 303-5.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 303-1, 303-4 and 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 303-3

dentro de GRI 303: Water and Effluents

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Relacionado y explorar

Interactions with water as a shared resource → Ficha Management of water dischargerelated impacts → 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 303-3

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Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

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	Informe A	Informe B	Informe C
Punto de dato 1	✓ p.213	poco claro	✓ p.87
Punto de dato 2	✓ p.214	—	✓ p.90

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