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

Management of water discharge-related impacts

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Juridische status

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.

Officiële Global Reporting Initiative-bron openen ↗ Delen

Gepubliceerd paspoort

Laatst beoordeeld op 2026-08-01

Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Standaard

GRI 303: Water and Effluents

Disclosure GRI 303-2 · 2018

Van kracht

2021-01-01

Officiële bron: Openen ↗

Laatst beoordeeld

2026-08-01

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door Global Reporting Initiative

Voor deze disclosure

25LRA preparation fields 25beweringen te toetsen 25bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële Global Reporting Initiative-bron.

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

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?

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld	Wat vast te leggen	Aanwijzing voor bewijs	Eigenaar
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

＋ Subelementen van GRI 303-2 tonen (LRA-werkchecklist)

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.

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

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Methodenotitie

Contextnotitie

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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Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering	Risico	Te controleren bewijs
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.

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