Disclosure focus
This disclosure asks an organisation to explain how much water it takes in from the environment over the reporting period, and to break that down in a way that shows where the water came from. The emphasis is on actual withdrawal, not just water use or efficiency, so the report should make clear the scale of water taken from different sources and how that relates to the organisation’s activities.
In practice, the focus is usually on coverage across the organisation’s operations rather than only a few headline sites. That means thinking about whether the figures include all relevant facilities, business units and geographies, and whether any parts of the business are excluded. If there are significant differences between sites or sources, the disclosure should help readers understand those patterns rather than presenting a single total with no context.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official GRI source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show GRI 303-3 sub-elements (LRA working checklist)
Provide the context needed to understand how the figures were put together.
Break out third-party water taken from stressed-water areas by where that water came from.
State the overall amount of water withdrawn across all areas.
Show the total water withdrawn across all areas, split by source.
Show the total water withdrawn across all areas, with each source further split by category.
State the overall amount of water withdrawn from stressed-water areas.
Show the stressed-water withdrawal total, split by source.
Show the stressed-water withdrawal total, with each source further split by category.
How to prepare it
1Set the reporting boundary first: decide which sites, operations and water-taking activities are in scope, so the figures cover the full set of withdrawals you intend to report.
2Agree the classification rules before counting anything: define the water source categories you will use, and separately mark which withdrawals come from locations where water pressure is present.
3Gather the underlying records for each site and source: meter logs, supplier statements, invoices, extraction records or other source documents that support the totals and the breakdowns.
4Build the reported figures and narrative from those records: calculate the overall withdrawal total, split it by source, then repeat the same approach for the subset from water-stressed locations; also prepare the text explanation for the source-by-category breakdowns and any third-party withdrawals in stressed areas.
5Record any exclusions, assumptions or changes in method: explain what was left out, why it was left out, and whether the way you compiled the data changed from the prior period.
6Check the final disclosure against the official source before sign-off: confirm every required number and explanation is present, internally consistent and supported by evidence, with the contextual note sufficient for a reader to understand how the data were assembled.
Request the data
Request the water withdrawal data from site operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
How much water did we take in the reporting period, where did it come from, and how should it be split for reporting and review?
Use your organisation’s own site, utility and water-management terms first, then map them to the reporting categories. Keep the ask in operational language rather than framework wording, and check the source material before sign-off.
Weak request
Please provide the GRI 303-3 water withdrawal disclosure data, including totals, source breakdowns, stressed-area figures, and contextual information.
Why it fails: It uses framework language that may not match how the operations team stores or explains the data, so the owner may not know which systems, sites, or internal labels to pull from. It also does not specify the period, boundary, evidence, or how to handle third-party volumes and estimates.
Better request
Please send the site water take data for [period] for [sites in scope], with totals, the split by your normal source labels, the subset from stressed locations, any third-party volumes if you track them, and a short note on how the figures were built. Please attach the meter reads, supplier statements, logs, or system extracts used, and keep your own terms in the response so we can map them later.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Explain how you defined each water source, how you separated stressed from non-stressed locations, and what basis you used to compile the figures, including any supporting notes needed to understand the data.
Context note
Set out what the totals and splits mean for the business, including how much of the water taken comes from stressed areas and which sources drive the overall pattern.
Fluctuation statement
If the figures move materially, describe the main operational or sourcing reasons behind the change and note whether the shift is linked to stressed locations, source mix, or third-party supply.
Content index entry
GRI 303-3 Water withdrawal — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
Figures are stated without the supporting narrative, or narrative without figures.Scope is inconsistent between the text and the numbers.The reporting boundary is left undefined.Material changes since the previous period are not disclosed.Estimates and measured values are not distinguished.Source records for the figures are not identified.
Common gaps
Mistakes to avoid when collecting the data
Wrong data owner
The team asks a sustainability lead for figures that sit with site operations, utilities, or facilities, so the numbers arrive late or incomplete.
Framework language first
People ask for the data using disclosure labels instead of the organisation’s own meter, invoice, or plant-report terms, and the right source never recognises the request.
Scope left vague
No one pins down which sites, business units, or water-using activities are in scope, so some withdrawals are counted twice while others are missed.
Wrong time basis
The collection window does not match the reporting period used elsewhere, so the figures mix months from different cycles or cut off partway through a period.
Mixed counting basis
One team reports billed volumes, another reports meter reads, and a third uses estimates, but the file does not separate them, so the totals are not built on one consistent basis.
Source labels lost
Original tags from invoices, meter logs, or supplier files are stripped out during consolidation, making it impossible to trace each figure back to the source record.
Populations merged
Water from normal operations and water from stressed locations are rolled into one pool before review, so the separate breakdowns cannot be rebuilt cleanly.
No evidence trail
The working file has numbers but no attached source documents, version history, or sign-off record, so nobody can show how the figures were checked before submission.
Where judgement is often needed
Acquisitions and disposals during the year
Choose a cut-off date and explain whether newly bought or sold sites are included for the full year or only for the period they were under your control, so the totals can be read on the same basis.
Different local water labels and source groupings
Where country teams use different names or categories for the same supply type, map them to one internal grouping and disclose the mapping so readers can see how site-level records were combined.
Sites on the boundary of your reporting scope
Set out how you treated facilities, joint operations, leased assets, or other borderline locations, and explain any inclusion or exclusion rule used when the operational control picture is not straightforward.
Water-stressed locations versus other locations
State the method used to decide which withdrawals sit in stressed areas, and explain any location data gaps, proxy use, or reclassification where a site spans more than one area.
Measured readings versus estimates
If some volumes come from meters and others from calculations or supplier figures, say which parts were estimated, what method was used, and whether any figures were later replaced with actual readings.
Third-party supply and direct abstraction split
Explain how you separated water taken from external providers from water drawn directly from the environment, and disclose any mixed arrangements or shared systems that needed allocation rules.
Rounding and small residual differences
Describe the rounding rule used for site figures and totals, and note any small differences between subtotals and the headline number that arise from aggregation.
Protecting sensitive site-level information
If detailed site data could identify a facility or supplier, aggregate the figures to a higher level and explain the level of grouping used so the published numbers remain understandable without exposing sensitive detail.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Food and beverage processing
Synthetic illustration only: we report how much water we took in during the year, split by where it came from and whether the source area is under water stress. We also show the same split for the stressed-source portion, plus a short note on how the figures were compiled.
This example shows a simple way to present total withdrawals, source mix, stressed-source amounts, and the stressed-source breakdown by source category, with a brief methods note.
Illustrative (synthetic) example — Textiles manufacturing
Synthetic illustration only: we set out our annual water take in a way that separates all sources from those in stressed catchments, and we identify the share obtained through third parties. The figures below are internally consistent and are accompanied by a short explanation of the compilation approach.
This example uses a different sector and a different source mix, while still covering the total, the source split, the stressed-source subset, the third-party stressed amount, and the methods context.
Company reports
How companies report GRI 303-3
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
ASE Technology Holding Co., Ltd.
Semiconductors · Taiwan · 2024
ASE Technology Holding Co., Ltd.'s 2024 CSR Report provides numeric data on total water withdrawal and water use, including specific figures for water sourced from groundwater, marine water, and third parties on page 244, and a total water withdrawal value on page 266. The report also includes a percentage related to water withdrawal in areas of water stress on page 244. However, the report lacks clear narrative detail on the methodology for water management disclosure, as no quotable evidence was found for this aspect.
MOEVE, S.A.
Oil and Gas · Spain · 2025
MOEVE, S.A.'s Consolidated Management Report 2025 provides numeric data on freshwater withdrawal in water-stressed areas over the past five years, showing values in thousands of cubic meters from 14,723 in 2021 to 12,881 in 2025 (p.60). The report also references a goal to reduce freshwater withdrawal in these areas by 20% compared with 2019 (p.58-59). However, the report lacks clear narrative on methodology or detailed explanations for these figures, and no additional numeric values or narrative items related to water disclosure were found.
Bangchak Corporation Public Company Limited
Oil and Gas · Thailand · 2025
Bangchak Corporation Public Company Limited’s Integrated Sustainability Report 2025 provides numeric data on total water withdrawal and water withdrawal in water-stressed areas, with figures reported on pages 159 and 190 respectively. The report also includes values for total dissolved solids and third-party water usage, as shown on page 190. However, the report lacks clear narrative explanation or methodology regarding water management practices, and some expected numeric values are not found or remain unclear.
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Check your understanding
Scenarios to work through
A manufacturing group has three sites. Two draw from municipal supply and one takes from a river; the water team has monthly meter readings, but the finance pack only shows a single annual total.
QDo you need to keep the site-level source split, or is the annual total enough for this disclosure?
Reveal model answer →Hide answer ↑The annual total on its own is not enough. You need the overall withdrawal figure and a breakdown showing where the water came from, so the reporting pack should retain the source split rather than collapsing everything into one number.
Why this matters · Keep both the headline volume and the source breakdown, because the disclosure is about total use and where that water came from.
A business operates in four countries, but only one plant sits in a region flagged internally as water-stressed. The preparer has the group-wide withdrawal total and a separate site report for that plant, but no combined figure for the stressed area.
QHow should you treat the water-stressed location when compiling the figures?
Reveal model answer →Hide answer ↑You should separate the water taken in the stressed area from the rest of the group’s withdrawals and report that subset on its own, including its own source split. The stressed-area figures are not optional add-ons; they are a distinct part of the data set.
Why this matters · Isolate the withdrawals linked to water-stressed areas and report them separately from the wider total.
A facilities manager says a cooling-water intake was arranged through a utility contract, so the company never touched the water directly. The reporting team is unsure whether to leave it out because the utility handled the physical abstraction.
QShould that utility-supplied volume be left out of the withdrawal figures?
Reveal model answer →Hide answer ↑No. If the company used the water in its operations, it belongs in the withdrawal total even if a third party handled the supply route. The team should also explain, in the narrative, how third-party supplied water in stressed areas was identified and grouped by source.
Why this matters · Do not drop water just because a third party delivered it; include it if it was used by the organisation and explain the method clearly.
The preparer has totals by source and by site, but the working papers do not explain that one site used recycled process water, another used groundwater, and a third used purchased mains water. A reviewer cannot tell how the numbers were built or whether the stressed-area subset was assembled on the same basis as the group total.
QWhat extra information should be added before sign-off?
Reveal model answer →Hide answer ↑Add a short explanation of how the figures were compiled: what sources were counted, how each source was grouped into categories, how the stressed-area subset was identified, and any assumptions or exclusions that affect the numbers. That context lets a reader understand the method behind the totals and the splits.
Why this matters · Provide enough method notes for someone else to follow how the water figures were assembled and grouped.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
What data do I need to prepare for GRI 303-3 Water and Effluents on this page?+−
The page says to prepare totals for water taken, water taken by source, water stress total, stressed water by source, third-party stressed water, water by source and type, stressed water by type, and compilation notes. Use that list as your starting point before drafting the disclosure.
How should I use the step-by-step 'how to prepare' section for GRI 303-3?+−
Use it as a practical workflow to move from scoping and data collection to checking the figures and drafting the disclosure. The page is designed to help you prepare the data, not to replace your own internal process.
Who should own the data for GRI 303-3 Water and Effluents in practice?+−
The page is aimed at sustainability or ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can gather, check, and explain the water data. The workbook and evidence pack are there to help those owners coordinate the process.
What should I include in the evidence pack for GRI 303-3 assurance readiness?+−
The page says there is an evidence pack with five items to support assurance readiness. Use it to assemble the documents and records that back up the datapoints, methodology, and compilation notes.
What are the six assurance claims I need to verify for GRI 303-3?+−
The page says there are six assurance claims to verify, each with a claim, risk, and evidence prompt. Use those prompts to test whether your data, calculations, and supporting records are complete and consistent.
What are the common reporting gaps or mistakes on the GRI 303-3 page?+−
The page includes a list of common reporting gaps and mistakes to help you spot weak points before you finalise the disclosure. It is useful as a pre-submission check against missing data, unclear scope, or weak support.
How do I use the Prep & Assurance workbook for GRI 303-3 Water and Effluents?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the required datapoints, track preparation, and support assurance readiness.
What can I do with the printable Library Card PDF for GRI 303-3?+−
The Download Centre also includes a printable Library Card in .pdf format. It is a handy reference for the disclosure page content when you are working through preparation or review.
How do I turn the GRI 303-3 data into a draft disclosure?+−
The page includes a draft-output section with visualisation ideas, narrative starters, and a GRI content-index line. Use those to turn the prepared data into a first draft and then check it against your evidence pack.
Can I use the GRI 303-3 page to compare my water data with ESRS E3?+−
The page notes ESRS E3 (Water and Marine Resources) as the closest correspondence, so the data may be reusable across both. It does not say the requirements are identical, so you still need to check the other framework separately.
More questions this page can help with
GRI 303-3 Water and Effluents what datapoints should I collect before drafting?GRI 303-3 how do I scope water taken by source and water stress data?GRI 303-3 what does compilation notes mean in practice?GRI 303-3 assurance readiness what evidence should I keep?GRI 303-3 how do I use the workbook and printable library card?GRI 303-3 common mistakes and reporting gaps to avoidGRI 303-3 how to write the narrative starter and content index lineGRI 303-3 synthetic example disclosure table what should it look likeGRI 303-3 who should own the water data collection and sign-offGRI 303-3 how to prepare for assurance reviewer questionsGRI 303-3 from company reports how can I use the linked examplesGRI 303-3 ESRS E3 data reuse what should I check
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