Biblioteca de divulgacionesGuía práctica para cada divulgación de los informes

GRI 303: Water and Effluents·Disclosure GRI 303-4

Water discharge

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 303-4 · 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

33LRA preparation fields 33afirmaciones que verificar 33áreas de evidencia

Foco de la divulgación

The organization also reports total water discharge by water quality. For all areas and for all areas with water stress, it reports 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.

Areas with water stress are identified using publicly available and credible tools or methodologies. The organization explains the tool, geographic resolution, threshold, assessment date and assumptions used.

The organization reports the priority substances of concern for which discharges are treated, explains how those substances were defined and identifies any international standard, authoritative list or criteria used. It also explains how discharge limits were set and reports the number of incidents of non-compliance with those limits.

The number of incidents of non-compliance is distinct from the recommended number of occasions on which limits were exceeded. Where both are reported, the counting methodologies should be explained.

GRI additionally recommends reporting discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory 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 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset. Apply Disclosure 303-4 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 discharge in 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 total discharge in ml.	Environment / Water / Sustainability Reporting
Surface-water discharge	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 discharge.	Environment / Water / Sustainability Reporting
Groundwater discharge	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 discharge.	Environment / Water / Sustainability Reporting
Seawater discharge	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 discharge.	Environment / Water / Sustainability Reporting
Third-party water discharge	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 discharge.	Environment / Water / Sustainability Reporting
Municipal sewer mapped to third-party 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 municipal sewer mapped to third-party water.	Environment / Water / Sustainability Reporting
Third-party water sent for use	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 sent for use.	Environment / Water / Sustainability Reporting
Reuse volume treated as subset	Required 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 reuse volume treated as subset.	Sustainability Reporting / data owner
Freshwater ≤1 000 mg/L TDS — 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 freshwater ≤1 000 mg/l tds — all areas.	Environment / Water / Sustainability Reporting
Other water >1 000 mg/L TDS — 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 other water >1 000 mg/l tds — all areas.	Environment / Water / Sustainability Reporting
Total discharge in 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 discharge in stressed areas.	Environment / Water / Sustainability Reporting
Freshwater — 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 freshwater — stressed areas.	Environment / Water / Sustainability Reporting
Other water — 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 other water — stressed areas.	Environment / Water / Sustainability Reporting
Credible public water-stress methodology	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 credible public water-stress methodology.	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
Priority substances treated	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 priority substances treated.	Sustainability Reporting / data owner
Definition criteria	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 definition criteria.	Sustainability Reporting / data owner
International standard or authoritative list	Required where used. 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 international standard or authoritative list.	Sustainability Reporting / data owner
Limit-setting approach	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 limit-setting approach.	Sustainability Reporting / data owner
Incidents of non-compliance	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 incidents of non-compliance.	Legal / Compliance / Sustainability Reporting
Occasions of exceedance	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 occasions of exceedance.	Sustainability Reporting / data owner
Treatment-level breakdown	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 treatment-level breakdown.	Sustainability Reporting / data owner
Basis for treatment levels	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 basis for treatment levels.	Sustainability Reporting / data owner
Supplier minimum-standard percentage	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 supplier minimum-standard percentage.	Procurement / Finance / Sustainability Reporting
Measured and estimated data separated	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 and estimated data separated.	Sustainability Reporting / data owner
Destination 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 destination reconciliation.	Sustainability Reporting / data owner
TDS 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 tds 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
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 303-1, 303-2, 303-3 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 links to gri 303-1, 303-2, 303-3 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 303-4 (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 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 where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required 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. 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 used. 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. 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. 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 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 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 discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 and 303-5; Reason for omission.

Apply Disclosure 303-4 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 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 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

Herramientas y formularios de preparación

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01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

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 discharge in ML is reported accurately and completely.	The response omits, misclassifies or overstates total discharge in ml.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in ml.
Surface-water discharge is reported accurately and completely.	The response omits, misclassifies or overstates surface-water discharge.	Approved source records, calculation files, reconciliations and review evidence supporting surface-water discharge.
Groundwater discharge is reported accurately and completely.	The response omits, misclassifies or overstates groundwater discharge.	Approved source records, calculation files, reconciliations and review evidence supporting groundwater discharge.
Seawater discharge is reported accurately and completely.	The response omits, misclassifies or overstates seawater discharge.	Approved source records, calculation files, reconciliations and review evidence supporting seawater discharge.
Third-party water discharge is reported accurately and completely.	The response omits, misclassifies or overstates third-party water discharge.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water discharge.
Municipal sewer mapped to third-party water is reported accurately and completely.	The response omits, misclassifies or overstates municipal sewer mapped to third-party water.	Approved source records, calculation files, reconciliations and review evidence supporting municipal sewer mapped to third-party water.
Third-party water sent for use is reported accurately and completely.	The response omits, misclassifies or overstates third-party water sent for use.	Approved source records, calculation files, reconciliations and review evidence supporting third-party water sent for use.
Reuse volume treated as subset is reported accurately and completely.	The response omits, misclassifies or overstates reuse volume treated as subset.	Approved source records, calculation files, reconciliations and review evidence supporting reuse volume treated as subset.
Freshwater ≤1 000 mg/L TDS — all areas is reported accurately and completely.	The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds — all areas.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds — all areas.
Other water >1 000 mg/L TDS — all areas is reported accurately and completely.	The response omits, misclassifies or overstates other water >1 000 mg/l tds — all areas.	Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds — all areas.
Total discharge in stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates total discharge in stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting total discharge in stressed areas.
Freshwater — stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates freshwater — stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting freshwater — stressed areas.
Other water — stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates other water — stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting other water — stressed areas.
Credible public water-stress methodology is reported accurately and completely.	The response omits, misclassifies or overstates credible public water-stress methodology.	Approved source records, calculation files, reconciliations and review evidence supporting credible public water-stress methodology.
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.
Priority substances treated is reported accurately and completely.	The response omits, misclassifies or overstates priority substances treated.	Approved source records, calculation files, reconciliations and review evidence supporting priority substances treated.
Definition criteria is reported accurately and completely.	The response omits, misclassifies or overstates definition criteria.	Approved source records, calculation files, reconciliations and review evidence supporting definition criteria.
International standard or authoritative list is reported accurately and completely.	The response omits, misclassifies or overstates international standard or authoritative list.	Approved source records, calculation files, reconciliations and review evidence supporting international standard or authoritative list.
Limit-setting approach is reported accurately and completely.	The response omits, misclassifies or overstates limit-setting approach.	Approved source records, calculation files, reconciliations and review evidence supporting limit-setting approach.
Incidents of non-compliance is reported accurately and completely.	The response omits, misclassifies or overstates incidents of non-compliance.	Approved source records, calculation files, reconciliations and review evidence supporting incidents of non-compliance.
Occasions of exceedance is reported accurately and completely.	The response omits, misclassifies or overstates occasions of exceedance.	Approved source records, calculation files, reconciliations and review evidence supporting occasions of exceedance.
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.
Basis for treatment levels is reported accurately and completely.	The response omits, misclassifies or overstates basis for treatment levels.	Approved source records, calculation files, reconciliations and review evidence supporting basis for treatment levels.
Supplier minimum-standard percentage is reported accurately and completely.	The response omits, misclassifies or overstates supplier minimum-standard percentage.	Approved source records, calculation files, reconciliations and review evidence supporting supplier minimum-standard percentage.
Measured and estimated data separated is reported accurately and completely.	The response omits, misclassifies or overstates measured and estimated data separated.	Approved source records, calculation files, reconciliations and review evidence supporting measured and estimated data separated.
Destination reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates destination reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting destination reconciliation.
TDS reconciliation is reported accurately and completely.	The response omits, misclassifies or overstates tds reconciliation.	Approved source records, calculation files, reconciliations and review evidence supporting tds 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.
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 303-1, 303-2, 303-3 and 303-5 is reported accurately and completely.	The response omits, misclassifies or overstates links to gri 303-1, 303-2, 303-3 and 303-5.	Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-1, 303-2, 303-3 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 303-4

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 withdrawal → 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 303-4

Aprenda a preparar esta divulgación de principio a fin

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

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

Explore GRI training (ESRS bundle) →

Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales

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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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