Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 303: Water and Effluents·Disclosure GRI 303-2

Management of water discharge-related impacts

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Statut juridique

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.

Ouvrir la source officielle Global Reporting Initiative ↗ Partager

Passeport publié

Dernière révision le 2026-08-01

Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 303: Water and Effluents

Disclosure GRI 303-2 · 2018

En vigueur

2021-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-01

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information

25LRA preparation fields 25affirmations à vérifier 25domaines de preuve

Objet de l’information

The organization explains how standards were determined for facilities operating in locations with no local discharge requirements, describes any internally developed water-quality standards or guidelines, identifies any sector-specific standards considered, and states whether the profile of the receiving waterbody was taken into account.

If the organization has not established effluent-quality standards beyond regulatory requirements, it reports this fact. It should not relabel regulatory limits, treatment processes or monitoring results as voluntary minimum standards.

The disclosure is primarily narrative. Quantitative information such as discharge volumes, exceedances, treatment levels and substances of concern is reported separately under Disclosure 303-4, where applicable.

The organization can group facilities that apply equivalent standards, but it should explain significant site-specific differences and should not exclude relevant facilities solely because evidence is difficult to obtain.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Disclosure 303-2 requires an organization to describe any minimum standards it has set for the quality of effluent discharge and explain how these standards were determined. For this disclosure, minimum standards are organization-set standards that go beyond applicable regulatory requirements. Legal limits and permit conditions should be identified separately and should not be presented as minimum standards in the GRI sense. Apply Disclosure 303-2 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?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Minimum standards beyond regulatory requirements	Required where they exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting minimum standards beyond regulatory requirements.	Sustainability Reporting / data owner
Explicit statement that no such standards exist	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting explicit statement that no such standards exist.	Sustainability Reporting / data owner
Applicable regulatory limits	Necessary methodological context. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting applicable regulatory limits.	Sustainability Reporting / data owner
Permit and consent requirements	Necessary methodological context. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting permit and consent requirements.	Sustainability Reporting / data owner
Comparison of regulatory and internal standards	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards.	Sustainability Reporting / data owner
Parameters covered	Required where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting parameters covered.	Sustainability Reporting / data owner
Thresholds or performance criteria	Required where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting thresholds or performance criteria.	Sustainability Reporting / data owner
Facilities covered	Required scope information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting facilities covered.	Sustainability Reporting / data owner
Facilities with no local discharge requirements	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting facilities with no local discharge requirements.	Environment / Water / Sustainability Reporting
Legal basis for no-local-rule conclusion	Required assurance evidence. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting legal basis for no-local-rule conclusion.	Legal / Compliance / Sustainability Reporting
Method used to establish standards	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting method used to establish standards.	Sustainability Reporting / data owner
Internally developed standards or guidelines	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting internally developed standards or guidelines.	Sustainability Reporting / data owner
Standard version and effective date	Required assurance information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting standard version and effective date.	Sustainability Reporting / data owner
Sector-specific standards considered	Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting sector-specific standards considered.	Sustainability Reporting / data owner
Outcome of sector-standard review	Necessary for completeness. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting outcome of sector-standard review.	Sustainability Reporting / data owner
Receiving-waterbody profile considered	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting receiving-waterbody profile considered.	Environment / Water / Sustainability Reporting
Characteristics considered	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting characteristics considered.	Sustainability Reporting / data owner
Effect on standards	Required for a substantive answer. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting effect on standards.	Sustainability Reporting / data owner
Approval and review process	Necessary assurance information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting approval and review process.	Sustainability Reporting / data owner
Actual monitoring results	Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting actual monitoring results.	Sustainability Reporting / data owner
Discharge volumes	Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting discharge volumes.	Environment / Water / Sustainability Reporting
Priority substances and exceedances	Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting priority substances and exceedances.	Sustainability Reporting / data owner
Treatment-level breakdown	GRI 303-4 recommendation. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown.	Sustainability Reporting / data owner
Link to GRI 3-3	Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.	Sustainability Reporting / data owner
Reason for omission	Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Afficher les sous-éléments de GRI 303-2 (liste de travail LRA)

Required where they exist. 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. Necessary methodological context. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary methodological context. 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 where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where standards exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required scope information. 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 evidence. 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 information. 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. Necessary for completeness. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required for a substantive answer. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary assurance information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Report under GRI 303-4. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI 303-4 recommendation. 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 in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Comment le préparer

Collect and reconcile the records for: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission.

Apply Disclosure 303-2 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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Provide the reporting-period records and reconciliations for Disclosure 303-2: Minimum standards beyond regulatory requirements; Explicit statement that no such standards exist; Applicable regulatory limits; Permit and consent requirements; Comparison of regulatory and internal standards; Parameters covered; Thresholds or performance criteria; Facilities covered; Facilities with no local discharge requirements; Legal basis for no-local-rule conclusion; Method used to establish standards; Internally developed standards or guidelines; Standard version and effective date; Sector-specific standards considered; Outcome of sector-standard review; Receiving-waterbody profile considered; Characteristics considered; Effect on standards; Approval and review process; Actual monitoring results; Discharge volumes; Priority substances and exceedances; Treatment-level breakdown; Link to GRI 3-3; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

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

Meilleure demande

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

Note de contexte

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.

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour GRI 303-2 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community

01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
Minimum standards beyond regulatory requirements is reported accurately and completely.	The response omits, misclassifies or overstates minimum standards beyond regulatory requirements.	Approved source records, calculation files, reconciliations and review evidence supporting minimum standards beyond regulatory requirements.
Explicit statement that no such standards exist is reported accurately and completely.	The response omits, misclassifies or overstates explicit statement that no such standards exist.	Approved source records, calculation files, reconciliations and review evidence supporting explicit statement that no such standards exist.
Applicable regulatory limits is reported accurately and completely.	The response omits, misclassifies or overstates applicable regulatory limits.	Approved source records, calculation files, reconciliations and review evidence supporting applicable regulatory limits.
Permit and consent requirements is reported accurately and completely.	The response omits, misclassifies or overstates permit and consent requirements.	Approved source records, calculation files, reconciliations and review evidence supporting permit and consent requirements.
Comparison of regulatory and internal standards is reported accurately and completely.	The response omits, misclassifies or overstates comparison of regulatory and internal standards.	Approved source records, calculation files, reconciliations and review evidence supporting comparison of regulatory and internal standards.
Parameters covered is reported accurately and completely.	The response omits, misclassifies or overstates parameters covered.	Approved source records, calculation files, reconciliations and review evidence supporting parameters covered.
Thresholds or performance criteria is reported accurately and completely.	The response omits, misclassifies or overstates thresholds or performance criteria.	Approved source records, calculation files, reconciliations and review evidence supporting thresholds or performance criteria.
Facilities covered is reported accurately and completely.	The response omits, misclassifies or overstates facilities covered.	Approved source records, calculation files, reconciliations and review evidence supporting facilities covered.
Facilities with no local discharge requirements is reported accurately and completely.	The response omits, misclassifies or overstates facilities with no local discharge requirements.	Approved source records, calculation files, reconciliations and review evidence supporting facilities with no local discharge requirements.
Legal basis for no-local-rule conclusion is reported accurately and completely.	The response omits, misclassifies or overstates legal basis for no-local-rule conclusion.	Approved source records, calculation files, reconciliations and review evidence supporting legal basis for no-local-rule conclusion.
Method used to establish standards is reported accurately and completely.	The response omits, misclassifies or overstates method used to establish standards.	Approved source records, calculation files, reconciliations and review evidence supporting method used to establish standards.
Internally developed standards or guidelines is reported accurately and completely.	The response omits, misclassifies or overstates internally developed standards or guidelines.	Approved source records, calculation files, reconciliations and review evidence supporting internally developed standards or guidelines.
Standard version and effective date is reported accurately and completely.	The response omits, misclassifies or overstates standard version and effective date.	Approved source records, calculation files, reconciliations and review evidence supporting standard version and effective date.
Sector-specific standards considered is reported accurately and completely.	The response omits, misclassifies or overstates sector-specific standards considered.	Approved source records, calculation files, reconciliations and review evidence supporting sector-specific standards considered.
Outcome of sector-standard review is reported accurately and completely.	The response omits, misclassifies or overstates outcome of sector-standard review.	Approved source records, calculation files, reconciliations and review evidence supporting outcome of sector-standard review.
Receiving-waterbody profile considered is reported accurately and completely.	The response omits, misclassifies or overstates receiving-waterbody profile considered.	Approved source records, calculation files, reconciliations and review evidence supporting receiving-waterbody profile considered.
Characteristics considered is reported accurately and completely.	The response omits, misclassifies or overstates characteristics considered.	Approved source records, calculation files, reconciliations and review evidence supporting characteristics considered.
Effect on standards is reported accurately and completely.	The response omits, misclassifies or overstates effect on standards.	Approved source records, calculation files, reconciliations and review evidence supporting effect on standards.
Approval and review process is reported accurately and completely.	The response omits, misclassifies or overstates approval and review process.	Approved source records, calculation files, reconciliations and review evidence supporting approval and review process.
Actual monitoring results is reported accurately and completely.	The response omits, misclassifies or overstates actual monitoring results.	Approved source records, calculation files, reconciliations and review evidence supporting actual monitoring results.
Discharge volumes is reported accurately and completely.	The response omits, misclassifies or overstates discharge volumes.	Approved source records, calculation files, reconciliations and review evidence supporting discharge volumes.
Priority substances and exceedances is reported accurately and completely.	The response omits, misclassifies or overstates priority substances and exceedances.	Approved source records, calculation files, reconciliations and review evidence supporting priority substances and exceedances.
Treatment-level breakdown is reported accurately and completely.	The response omits, misclassifies or overstates treatment-level breakdown.	Approved source records, calculation files, reconciliations and review evidence supporting treatment-level breakdown.
Link to GRI 3-3 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 3-3.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

✓ Assistant IA LRA · Supervision humaine

Interrogez l’assistant IA de Study Studio sur cette information

Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.

Essayez Comment préparer GRI 303-2 ? Quelles données dois-je collecter ? Quelles erreurs éviter ?

2 réponses gratuites

Références au référentiel

Exigences GRI applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

GRI

GRI 303-2

au sein de GRI 303 : Water and Effluents

Ouvrir la source officielle →

Connexes et exploration

Interactions with water as a shared resource → Fiche Water withdrawal → Fiche Water discharge → Fiche Water consumption → Fiche Parcourir toutes les informations →

Plus dans GRI 303 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · GRI 303-2

Apprenez à préparer cette information de bout en bout

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) →

Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens

/fr/knowledge-hub/disclosure-cards/gri-303-2/

Gratuit · LRA Community

Obtenez vos outils GRI 303-2 — gratuitement

Vos outils de préparation sont gratuits pour les membres de LRA Community et les étudiants. Inscrivez-vous une fois (c’est gratuit) et votre téléchargement démarre aussitôt — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.