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Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
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GRI 303: Water and Effluents·Disclosure GRI 303-1
Interactions with water as a shared resource
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Правовой статус
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.
Опубликованный паспорт
Последняя проверка 2026-08-01
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Стандарт
GRI 303: Water and Effluents
Disclosure GRI 303-1 · 2018
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships.
The organization explains the approach used to identify these impacts, including the scope and timeframe of assessments and the tools or methodologies applied. The assessment should consider actual and potential future impacts on water availability, quality and accessibility across relevant operations and value-chain relationships.
The organization describes how identified impacts are addressed, how it works with stakeholders to steward water as a shared resource and how it engages suppliers or customers with significant water-related impacts. The description should distinguish impacts caused, contributed to and directly linked through business relationships.
Where water-related goals and targets form part of the management approach, the organization explains how they were set and how they relate to public policy and the local context of each area with water stress. Meaningful targets can be informed by sustainable catchment thresholds, social context, public-sector targets and stakeholder advocacy.
GRI additionally recommends providing an overview of water use across the value chain and listing the specific catchments where the organization causes significant water-related impacts. Quantitative withdrawal, discharge and consumption figures are reported separately under Disclosures 303-3, 303-4 and 303-5.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Прежде чем начать
Прежде чем начать
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Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| How and where water is withdrawn | 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 how and where water is withdrawn. | Environment / Water / Sustainability Reporting |
| How and where water is consumed | 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 how and where water is consumed. | Environment / Water / Sustainability Reporting |
| How and where water is discharged | 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 how and where water is discharged. | Environment / Water / Sustainability Reporting |
| Official GRI water definitions applied | 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 gri water definitions applied. | Environment / Water / Sustainability Reporting |
| Actual water-related impacts | 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 actual water-related impacts. | Environment / Water / Sustainability Reporting |
| Potential future impacts | GRI guidance. 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 potential future impacts. | Sustainability Reporting / data owner |
| Impacts caused | 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 impacts caused. | Sustainability Reporting / data owner |
| Impacts contributed to | 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 impacts contributed to. | Sustainability Reporting / data owner |
| Impacts directly linked through business relationships | 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 impacts directly linked through business relationships. | Sustainability Reporting / data owner |
| Runoff impacts | 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 runoff impacts. | Sustainability Reporting / data owner |
| Assessment scope | 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 assessment scope. | Sustainability Reporting / data owner |
| Assessment timeframe | 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 assessment timeframe. | Sustainability Reporting / data owner |
| Tools and methodologies | 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 tools and methodologies. | Sustainability Reporting / data owner |
| Measured, estimated or modelled basis | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis. | Sustainability Reporting / data owner |
| Future water availability and quality considered | GRI guidance. 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 future water availability and quality considered. | Environment / Water / Sustainability Reporting |
| Response actions | 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 response actions. | Sustainability Reporting / data owner |
| Prevention, mitigation and remediation | 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 prevention, mitigation and remediation. | Sustainability Reporting / data owner |
| Stakeholder engagement for shared water stewardship | 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 stakeholder engagement for shared water stewardship. | Environment / Water / Sustainability Reporting |
| Stakeholder groups and frequency | GRI guidance. 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 stakeholder groups and frequency. | Sustainability Reporting / data owner |
| Engagement outcomes | GRI guidance. 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 engagement outcomes. | Sustainability Reporting / data owner |
| Suppliers with significant impacts | 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 suppliers with significant impacts. | Procurement / Finance / Sustainability Reporting |
| Supplier engagement method | 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 supplier engagement method. | Procurement / Finance / Sustainability Reporting |
| Supplier engagement outcomes | GRI guidance. 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 engagement outcomes. | Procurement / Finance / Sustainability Reporting |
| Customers or users with significant impacts | 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 customers or users with significant impacts. | Sustainability Reporting / data owner |
| Customer or product-response actions | 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 customer or product-response actions. | Operations / Supply Chain / Sustainability Reporting |
| Process for setting any water goals and targets | Required where targets 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 process for setting any water goals and targets. | Environment / Water / Sustainability Reporting |
| Public-policy alignment | Required where targets 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 public-policy alignment. | Sustainability Reporting / data owner |
| Local context of each water-stressed area | Required where targets 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 local context of each water-stressed area. | Environment / Water / Sustainability Reporting |
| Sustainable catchment thresholds | GRI guidance. 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 sustainable catchment thresholds. | Environment / Water / Sustainability Reporting |
| Social catchment context | GRI guidance. 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 social catchment context. | Environment / Water / Sustainability Reporting |
| Stakeholder advocacy | GRI guidance. 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 stakeholder advocacy. | Sustainability Reporting / data owner |
| Value-chain water-use overview | 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 value-chain water-use overview. | Environment / Water / Sustainability Reporting |
| Specific catchments with significant caused impacts | 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 specific catchments with significant caused impacts. | Environment / Water / 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 |
| Links to GRI 303-3–303-5 | Necessary to separate quantitative data. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5. | Sustainability Reporting / data owner |
| Reason for omission | Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. | Sustainability Reporting / data owner |
＋ Показать подпункты GRI 303-1 (рабочий чек-лист LRA)
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 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.
GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. 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.
GRI guidance. 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. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI guidance. 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.
GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where targets exist. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
GRI guidance. 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 contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary to separate quantitative data. 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.
Как это подготовить
Disclosure 303-1 requires an organization to describe how it interacts with water, including how and where water is withdrawn, consumed and discharged. It also describes the water-related impacts it has caused or contributed to, or that are directly linked to its operations, products or services through business relationships.
Collect and reconcile the records for: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission.
Apply Disclosure 303-1 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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
Provide the reporting-period records and reconciliations for Disclosure 303-1: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.
Более удачный запрос
Provide the reporting-period records and reconciliations for Disclosure 303-1: How and where water is withdrawn; How and where water is consumed; How and where water is discharged; Official GRI water definitions applied; Actual water-related impacts; Potential future impacts; Impacts caused; Impacts contributed to; Impacts directly linked through business relationships; Runoff impacts; Assessment scope; Assessment timeframe; Tools and methodologies; Measured, estimated or modelled basis; Future water availability and quality considered; Response actions; Prevention, mitigation and remediation; Stakeholder engagement for shared water stewardship; Stakeholder groups and frequency; Engagement outcomes; Suppliers with significant impacts; Supplier engagement method; Supplier engagement outcomes; Customers or users with significant impacts; Customer or product-response actions; Process for setting any water goals and targets; Public-policy alignment; Local context of each water-stressed area; Sustainable catchment thresholds; Social catchment context; Stakeholder advocacy; Value-chain water-use overview; Specific catchments with significant caused impacts; Link to GRI 3-3; Links to GRI 303-3–303-5; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
GRI additionally recommends providing an overview of water use across the value chain and listing the specific catchments where the organization causes significant water-related impacts. Quantitative withdrawal, discharge and consumption figures are reported separately under Disclosures 303-3, 303-4 and 303-5.
Примечание о контексте
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.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для GRI 303-1 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| How and where water is withdrawn is reported accurately and completely. | The response omits, misclassifies or overstates how and where water is withdrawn. | Approved source records, calculation files, reconciliations and review evidence supporting how and where water is withdrawn. |
| How and where water is consumed is reported accurately and completely. | The response omits, misclassifies or overstates how and where water is consumed. | Approved source records, calculation files, reconciliations and review evidence supporting how and where water is consumed. |
| How and where water is discharged is reported accurately and completely. | The response omits, misclassifies or overstates how and where water is discharged. | Approved source records, calculation files, reconciliations and review evidence supporting how and where water is discharged. |
| Official GRI water definitions applied is reported accurately and completely. | The response omits, misclassifies or overstates official gri water definitions applied. | Approved source records, calculation files, reconciliations and review evidence supporting official gri water definitions applied. |
| Actual water-related impacts is reported accurately and completely. | The response omits, misclassifies or overstates actual water-related impacts. | Approved source records, calculation files, reconciliations and review evidence supporting actual water-related impacts. |
| Potential future impacts is reported accurately and completely. | The response omits, misclassifies or overstates potential future impacts. | Approved source records, calculation files, reconciliations and review evidence supporting potential future impacts. |
| Impacts caused is reported accurately and completely. | The response omits, misclassifies or overstates impacts caused. | Approved source records, calculation files, reconciliations and review evidence supporting impacts caused. |
| Impacts contributed to is reported accurately and completely. | The response omits, misclassifies or overstates impacts contributed to. | Approved source records, calculation files, reconciliations and review evidence supporting impacts contributed to. |
| Impacts directly linked through business relationships is reported accurately and completely. | The response omits, misclassifies or overstates impacts directly linked through business relationships. | Approved source records, calculation files, reconciliations and review evidence supporting impacts directly linked through business relationships. |
| Runoff impacts is reported accurately and completely. | The response omits, misclassifies or overstates runoff impacts. | Approved source records, calculation files, reconciliations and review evidence supporting runoff impacts. |
| Assessment scope is reported accurately and completely. | The response omits, misclassifies or overstates assessment scope. | Approved source records, calculation files, reconciliations and review evidence supporting assessment scope. |
| Assessment timeframe is reported accurately and completely. | The response omits, misclassifies or overstates assessment timeframe. | Approved source records, calculation files, reconciliations and review evidence supporting assessment timeframe. |
| Tools and methodologies is reported accurately and completely. | The response omits, misclassifies or overstates tools and methodologies. | Approved source records, calculation files, reconciliations and review evidence supporting tools and methodologies. |
| Measured, estimated or modelled basis is reported accurately and completely. | The response omits, misclassifies or overstates measured, estimated or modelled basis. | Approved source records, calculation files, reconciliations and review evidence supporting measured, estimated or modelled basis. |
| Future water availability and quality considered is reported accurately and completely. | The response omits, misclassifies or overstates future water availability and quality considered. | Approved source records, calculation files, reconciliations and review evidence supporting future water availability and quality considered. |
| Response actions is reported accurately and completely. | The response omits, misclassifies or overstates response actions. | Approved source records, calculation files, reconciliations and review evidence supporting response actions. |
| Prevention, mitigation and remediation is reported accurately and completely. | The response omits, misclassifies or overstates prevention, mitigation and remediation. | Approved source records, calculation files, reconciliations and review evidence supporting prevention, mitigation and remediation. |
| Stakeholder engagement for shared water stewardship is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder engagement for shared water stewardship. | Approved source records, calculation files, reconciliations and review evidence supporting stakeholder engagement for shared water stewardship. |
| Stakeholder groups and frequency is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder groups and frequency. | Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups and frequency. |
| Engagement outcomes is reported accurately and completely. | The response omits, misclassifies or overstates engagement outcomes. | Approved source records, calculation files, reconciliations and review evidence supporting engagement outcomes. |
| Suppliers with significant impacts is reported accurately and completely. | The response omits, misclassifies or overstates suppliers with significant impacts. | Approved source records, calculation files, reconciliations and review evidence supporting suppliers with significant impacts. |
| Supplier engagement method is reported accurately and completely. | The response omits, misclassifies or overstates supplier engagement method. | Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement method. |
| Supplier engagement outcomes is reported accurately and completely. | The response omits, misclassifies or overstates supplier engagement outcomes. | Approved source records, calculation files, reconciliations and review evidence supporting supplier engagement outcomes. |
| Customers or users with significant impacts is reported accurately and completely. | The response omits, misclassifies or overstates customers or users with significant impacts. | Approved source records, calculation files, reconciliations and review evidence supporting customers or users with significant impacts. |
| Customer or product-response actions is reported accurately and completely. | The response omits, misclassifies or overstates customer or product-response actions. | Approved source records, calculation files, reconciliations and review evidence supporting customer or product-response actions. |
| Process for setting any water goals and targets is reported accurately and completely. | The response omits, misclassifies or overstates process for setting any water goals and targets. | Approved source records, calculation files, reconciliations and review evidence supporting process for setting any water goals and targets. |
| Public-policy alignment is reported accurately and completely. | The response omits, misclassifies or overstates public-policy alignment. | Approved source records, calculation files, reconciliations and review evidence supporting public-policy alignment. |
| Local context of each water-stressed area is reported accurately and completely. | The response omits, misclassifies or overstates local context of each water-stressed area. | Approved source records, calculation files, reconciliations and review evidence supporting local context of each water-stressed area. |
| Sustainable catchment thresholds is reported accurately and completely. | The response omits, misclassifies or overstates sustainable catchment thresholds. | Approved source records, calculation files, reconciliations and review evidence supporting sustainable catchment thresholds. |
| Social catchment context is reported accurately and completely. | The response omits, misclassifies or overstates social catchment context. | Approved source records, calculation files, reconciliations and review evidence supporting social catchment context. |
| Stakeholder advocacy is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder advocacy. | Approved source records, calculation files, reconciliations and review evidence supporting stakeholder advocacy. |
| Value-chain water-use overview is reported accurately and completely. | The response omits, misclassifies or overstates value-chain water-use overview. | Approved source records, calculation files, reconciliations and review evidence supporting value-chain water-use overview. |
| Specific catchments with significant caused impacts is reported accurately and completely. | The response omits, misclassifies or overstates specific catchments with significant caused impacts. | Approved source records, calculation files, reconciliations and review evidence supporting specific catchments with significant caused impacts. |
| Link to GRI 3-3 is reported accurately and completely. | The response omits, misclassifies or overstates link to gri 3-3. | Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3. |
| Links to GRI 303-3–303-5 is reported accurately and completely. | The response omits, misclassifies or overstates links to gri 303-3–303-5. | Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-3–303-5. |
| Reason for omission is reported accurately and completely. | The response omits, misclassifies or overstates reason for omission. | Approved source records, calculation files, reconciliations and review evidence supporting reason for omission. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
Replacing water interactions with quantitative withdrawal, discharge and consumption figures.
Failing to distinguish impacts caused, contributed to or directly linked through business relationships.
Using internal labels in place of the defined GRI terms.
Leaving a required preparation field unsupported by traceable evidence.
Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Ссылки на стандарты
Соответствующие требования GRI и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
GRI
GRI 303-1
в составе GRI 303: Water and Effluents
Связанное и другое
Management of water dischargerelated impacts → КарточкаWater withdrawal → КарточкаWater discharge → КарточкаWater consumption → Карточка
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