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GRI 303: Water and Effluents·Disclosure GRI 303-5

Water consumption

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 303-5 · 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

31LRA preparation fields 31afirmaciones que verificar 31áreas de evidencia

Foco de la divulgación

Water consumption can include water incorporated into products, evaporated, transpired, consumed by people or animals, rendered unusable through pollution or stored for use or discharge in a subsequent reporting period. It should not be confused with water withdrawal, water use or internally recycled water.

Where water consumption is not measured directly, it can be calculated as total water withdrawal minus total water discharge. Withdrawal and discharge figures used in the calculation must cover the same facilities, entities, reporting period and units.

The organization reports the change in water storage only where storage has been identified as having a significant water-related impact. The change is calculated as closing storage minus opening storage. Storage change is disclosed separately and is not added again to consumption calculated as withdrawal minus discharge.

Areas with water stress are identified through a documented methodology consistent with the approach used for Disclosure 303-3. The organization explains the tool, geographic resolution, thresholds and assumptions applied.

GRI additionally recommends reporting water consumption for each facility in areas with water stress and the consumption of suppliers with significant water-related impacts in such areas. These recommendations are reported separately from the organization’s own mandatory consumption totals.

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 303-5 requires an organization to report total water consumption from all areas and separately from all areas with water stress, in megaliters. Water consumption is water that, after being withdrawn, is no longer available to the ecosystem or local community during the reporting period. Apply Disclosure 303-5 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 water consumption	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 water consumption.	Environment / Water / Sustainability Reporting
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
Consumption from areas with water stress	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 consumption from areas with water stress.	Environment / Water / Sustainability Reporting
Stressed-area amount 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 stressed-area amount treated as subset.	Sustainability Reporting / data owner
Official definition of water consumption	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 definition of water consumption.	Environment / Water / Sustainability Reporting
Water withdrawal distinguished from consumption	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 water withdrawal distinguished from consumption.	Environment / Water / Sustainability Reporting
Water use terminology avoided or defined	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 water use terminology avoided or defined.	Environment / Water / Sustainability Reporting
Direct measurement method	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 direct measurement method.	Sustainability Reporting / data owner
Withdrawal-minus-discharge formula	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 withdrawal-minus-discharge formula.	Environment / Water / Sustainability Reporting
Withdrawal and discharge scope consistency	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 withdrawal and discharge scope consistency.	Environment / Water / Sustainability Reporting
Withdrawal and discharge period consistency	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 withdrawal and discharge period consistency.	Environment / Water / Sustainability Reporting
Withdrawal and discharge unit consistency	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 withdrawal and discharge unit consistency.	Environment / Water / Sustainability Reporting
Estimated figures 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 estimated figures identified.	Sustainability Reporting / data owner
Modelled figures 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 modelled figures identified.	Sustainability Reporting / data owner
Assumptions disclosed	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 disclosed.	Sustainability Reporting / data owner
Water-stress methodology	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 water-stress methodology.	Environment / Water / Sustainability Reporting
Catchment-level assessment	Necessary 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 catchment-level assessment.	Environment / Water / Sustainability Reporting
Storage significant-impact assessment	Required before applying 303-5-c. 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 storage significant-impact assessment.	Sustainability Reporting / data owner
Opening storage	Required where storage change is reported. 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 opening storage.	Sustainability Reporting / data owner
Closing storage	Required where storage change is reported. 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 closing storage.	Sustainability Reporting / data owner
Storage change formula	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 storage change formula.	Sustainability Reporting / data owner
Storage not double-counted	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 storage not double-counted.	Sustainability Reporting / data owner
Internally recycled water not double-counted	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 internally recycled water not double-counted.	Environment / Water / Sustainability Reporting
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 consumption in stressed areas	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 consumption in stressed areas.	Procurement / Finance / Sustainability Reporting
Supplier consumption separated from own total	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 supplier consumption separated from own total.	Procurement / Finance / 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
Reconciliation with GRI 303-3 and 303-4	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 reconciliation with gri 303-3 and 303-4.	Sustainability Reporting / data owner
Reason for omission	Required in the 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 303-5 (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 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 where used. 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. 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. 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. Necessary methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required before applying 303-5-c. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where storage change is reported. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where storage change is reported. 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. 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 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. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in the 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 water consumption; Unit — ML; Consumption from areas with water stress; Stressed-area amount treated as subset; Official definition of water consumption; Water withdrawal distinguished from consumption; Water use terminology avoided or defined; Direct measurement method; Withdrawal-minus-discharge formula; Withdrawal and discharge scope consistency; Withdrawal and discharge period consistency; Withdrawal and discharge unit consistency; Estimated figures identified; Modelled figures identified; Assumptions disclosed; Water-stress methodology; Catchment-level assessment; Storage significant-impact assessment; Opening storage; Closing storage; Storage change formula; Storage not double-counted; Internally recycled water not double-counted; Facility-level stressed-area data; Supplier consumption in stressed areas; Supplier consumption separated from own total; Link to GRI 3-3; Reconciliation with GRI 303-3 and 303-4; Reason for omission.

Apply Disclosure 303-5 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 303-5: Reporting period; Organizational scope; Total water consumption; Unit — ML; Consumption from areas with water stress; Stressed-area amount treated as subset; Official definition of water consumption; Water withdrawal distinguished from consumption; Water use terminology avoided or defined; Direct measurement method; Withdrawal-minus-discharge formula; Withdrawal and discharge scope consistency; Withdrawal and discharge period consistency; Withdrawal and discharge unit consistency; Estimated figures identified; Modelled figures identified; Assumptions disclosed; Water-stress methodology; Catchment-level assessment; Storage significant-impact assessment; Opening storage; Closing storage; Storage change formula; Storage not double-counted; Internally recycled water not double-counted; Facility-level stressed-area data; Supplier consumption in stressed areas; Supplier consumption separated from own total; Link to GRI 3-3; Reconciliation with GRI 303-3 and 303-4; 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

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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.

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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 water consumption is reported accurately and completely.	The response omits, misclassifies or overstates total water consumption.	Approved source records, calculation files, reconciliations and review evidence supporting total water consumption.
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.
Consumption from areas with water stress is reported accurately and completely.	The response omits, misclassifies or overstates consumption from areas with water stress.	Approved source records, calculation files, reconciliations and review evidence supporting consumption from areas with water stress.
Stressed-area amount treated as subset is reported accurately and completely.	The response omits, misclassifies or overstates stressed-area amount treated as subset.	Approved source records, calculation files, reconciliations and review evidence supporting stressed-area amount treated as subset.
Official definition of water consumption is reported accurately and completely.	The response omits, misclassifies or overstates official definition of water consumption.	Approved source records, calculation files, reconciliations and review evidence supporting official definition of water consumption.
Water withdrawal distinguished from consumption is reported accurately and completely.	The response omits, misclassifies or overstates water withdrawal distinguished from consumption.	Approved source records, calculation files, reconciliations and review evidence supporting water withdrawal distinguished from consumption.
Water use terminology avoided or defined is reported accurately and completely.	The response omits, misclassifies or overstates water use terminology avoided or defined.	Approved source records, calculation files, reconciliations and review evidence supporting water use terminology avoided or defined.
Direct measurement method is reported accurately and completely.	The response omits, misclassifies or overstates direct measurement method.	Approved source records, calculation files, reconciliations and review evidence supporting direct measurement method.
Withdrawal-minus-discharge formula is reported accurately and completely.	The response omits, misclassifies or overstates withdrawal-minus-discharge formula.	Approved source records, calculation files, reconciliations and review evidence supporting withdrawal-minus-discharge formula.
Withdrawal and discharge scope consistency is reported accurately and completely.	The response omits, misclassifies or overstates withdrawal and discharge scope consistency.	Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge scope consistency.
Withdrawal and discharge period consistency is reported accurately and completely.	The response omits, misclassifies or overstates withdrawal and discharge period consistency.	Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge period consistency.
Withdrawal and discharge unit consistency is reported accurately and completely.	The response omits, misclassifies or overstates withdrawal and discharge unit consistency.	Approved source records, calculation files, reconciliations and review evidence supporting withdrawal and discharge unit consistency.
Estimated figures identified is reported accurately and completely.	The response omits, misclassifies or overstates estimated figures identified.	Approved source records, calculation files, reconciliations and review evidence supporting estimated figures identified.
Modelled figures identified is reported accurately and completely.	The response omits, misclassifies or overstates modelled figures identified.	Approved source records, calculation files, reconciliations and review evidence supporting modelled figures identified.
Assumptions disclosed is reported accurately and completely.	The response omits, misclassifies or overstates assumptions disclosed.	Approved source records, calculation files, reconciliations and review evidence supporting assumptions disclosed.
Water-stress methodology is reported accurately and completely.	The response omits, misclassifies or overstates water-stress methodology.	Approved source records, calculation files, reconciliations and review evidence supporting 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.
Storage significant-impact assessment is reported accurately and completely.	The response omits, misclassifies or overstates storage significant-impact assessment.	Approved source records, calculation files, reconciliations and review evidence supporting storage significant-impact assessment.
Opening storage is reported accurately and completely.	The response omits, misclassifies or overstates opening storage.	Approved source records, calculation files, reconciliations and review evidence supporting opening storage.
Closing storage is reported accurately and completely.	The response omits, misclassifies or overstates closing storage.	Approved source records, calculation files, reconciliations and review evidence supporting closing storage.
Storage change formula is reported accurately and completely.	The response omits, misclassifies or overstates storage change formula.	Approved source records, calculation files, reconciliations and review evidence supporting storage change formula.
Storage not double-counted is reported accurately and completely.	The response omits, misclassifies or overstates storage not double-counted.	Approved source records, calculation files, reconciliations and review evidence supporting storage not double-counted.
Internally recycled water not double-counted is reported accurately and completely.	The response omits, misclassifies or overstates internally recycled water not double-counted.	Approved source records, calculation files, reconciliations and review evidence supporting internally recycled water not double-counted.
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 consumption in stressed areas is reported accurately and completely.	The response omits, misclassifies or overstates supplier consumption in stressed areas.	Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption in stressed areas.
Supplier consumption separated from own total is reported accurately and completely.	The response omits, misclassifies or overstates supplier consumption separated from own total.	Approved source records, calculation files, reconciliations and review evidence supporting supplier consumption separated from own total.
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.
Reconciliation with GRI 303-3 and 303-4 is reported accurately and completely.	The response omits, misclassifies or overstates reconciliation with gri 303-3 and 303-4.	Approved source records, calculation files, reconciliations and review evidence supporting reconciliation with gri 303-3 and 303-4.
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

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GRI 303-5

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 discharge → 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 303-5

Aprenda a preparar esta divulgación de principio a fin

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