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RK
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
Бесплатно · Участникам сообщества
✓ AI-ассистент LRA · С участием человека
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GRI 303: Water and Effluents·Disclosure GRI 303-3
Water withdrawal
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 303-3 · 2018
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water.
For every applicable source, the organization reports the volume of freshwater, defined as water with total dissolved solids of 1 000 mg/L or less, and other water, defined as water with total dissolved solids above 1 000 mg/L.
For third-party water withdrawn in areas with water stress, the organization additionally reports the original source used by the supplier: surface water, groundwater, seawater or produced water. The organization requests this information from the third-party supplier.
Areas with water stress are identified using publicly available and credible tools or methodologies, with assessment conducted at least at catchment level. The methodology, tool version, thresholds, assumptions and limitations are disclosed.
Internally recycled or recirculated water is not counted as a new withdrawal. It can be reported separately as additional information on water reuse.
GRI additionally recommends reporting source-level withdrawal for each facility in areas with water stress and the total water withdrawal of suppliers with significant water-related impacts in such areas. These are recommendations and should be distinguished from the mandatory requirements.
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
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| Reporting period | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting reporting period. | Sustainability Reporting / data owner |
| Organizational scope | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting organizational scope. | Sustainability Reporting / data owner |
| Total withdrawal from all areas | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from all areas. | Sustainability Reporting / data owner |
| Total withdrawal from stressed areas | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from stressed areas. | Sustainability Reporting / data owner |
| Unit — ML | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting unit — ml. | Sustainability Reporting / data owner |
| Surface water | 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 surface water. | Environment / Water / Sustainability Reporting |
| Groundwater | 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 groundwater. | Environment / Water / Sustainability Reporting |
| Seawater | 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 seawater. | Environment / Water / Sustainability Reporting |
| Produced water | 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 produced water. | Environment / Water / Sustainability Reporting |
| Third-party water | 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 third-party water. | Environment / Water / Sustainability Reporting |
| Municipal water classified as third-party | 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 municipal water classified as third-party. | Environment / Water / Sustainability Reporting |
| Harvested rainwater classified as surface water | 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 harvested rainwater classified as surface water. | Environment / Water / Sustainability Reporting |
| Internal recycled water excluded from withdrawal | 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 internal recycled water excluded from withdrawal. | Environment / Water / Sustainability Reporting |
| Freshwater ≤1 000 mg/L TDS | 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 freshwater ≤1 000 mg/l tds. | Environment / Water / Sustainability Reporting |
| Other water >1 000 mg/L TDS | 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 other water >1 000 mg/l tds. | Environment / Water / Sustainability Reporting |
| TDS split for all areas | 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 tds split for all areas. | Sustainability Reporting / data owner |
| TDS split for stressed areas | 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 tds split for stressed areas. | Sustainability Reporting / data owner |
| Original source of third-party stressed water | 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 original source of third-party stressed water. | Environment / Water / Sustainability Reporting |
| Publicly available credible water-stress tool | 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 publicly available credible water-stress tool. | Environment / Water / Sustainability Reporting |
| Catchment-level assessment | 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 catchment-level assessment. | Environment / Water / Sustainability Reporting |
| Tool version and date | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting tool version and date. | Sustainability Reporting / data owner |
| Stress threshold | Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting stress threshold. | Sustainability Reporting / data owner |
| Measurement 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 measurement methodologies. | Sustainability Reporting / data owner |
| Assumptions | Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting assumptions. | Sustainability Reporting / data owner |
| Estimates clearly identified | Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting estimates clearly identified. | Sustainability Reporting / data owner |
| Meter and invoice reconciliation | 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 meter and invoice reconciliation. | Sustainability Reporting / data owner |
| All-area/source reconciliation | 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 all-area/source reconciliation. | Sustainability Reporting / data owner |
| Stressed-area subset reconciliation | 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 stressed-area subset reconciliation. | Sustainability Reporting / data owner |
| Third-party source reconciliation | 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 third-party source reconciliation. | Sustainability Reporting / data owner |
| Facility-level stressed-area data | Recommended. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. | Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data. | Sustainability Reporting / data owner |
| Supplier withdrawal in stressed areas | Recommended 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 withdrawal in stressed areas. | Procurement / Finance / Sustainability Reporting |
| Acquisitions and disposals methodology | 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 acquisitions and disposals methodology. | 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 |
| Link to GRI 303-1, 303-4 and 303-5 | Necessary for consistency. 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 303-1, 303-4 and 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 303-3 (рабочий чек-лист LRA)
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required 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 where applicable. 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 methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. 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. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required where applicable. 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 assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required assurance control. 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 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 contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Necessary for consistency. 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 303-3 requires an organization to report total water withdrawal from all areas and separately from all areas with water stress, in megaliters. Water withdrawal is classified as surface water, groundwater, seawater, produced water or third-party water. Collected rainwater is classified as surface water, while municipal and utility water is classified as third-party water.
Collect and reconcile the records for: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 303-5; Reason for omission.
Apply Disclosure 303-3 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 303-3: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 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 303-3: Reporting period; Organizational scope; Total withdrawal from all areas; Total withdrawal from stressed areas; Unit — ML; Surface water; Groundwater; Seawater; Produced water; Third-party water; Municipal water classified as third-party; Harvested rainwater classified as surface water; Internal recycled water excluded from withdrawal; Freshwater ≤1 000 mg/L TDS; Other water >1 000 mg/L TDS; TDS split for all areas; TDS split for stressed areas; Original source of third-party stressed water; Publicly available credible water-stress tool; Catchment-level assessment; Tool version and date; Stress threshold; Measurement methodologies; Assumptions; Estimates clearly identified; Meter and invoice reconciliation; All-area/source reconciliation; Stressed-area subset reconciliation; Third-party source reconciliation; Facility-level stressed-area data; Supplier withdrawal in stressed areas; Acquisitions and disposals methodology; Link to GRI 3-3; Link to GRI 303-1, 303-4 and 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 reporting source-level withdrawal for each facility in areas with water stress and the total water withdrawal of suppliers with significant water-related impacts in such areas. These are recommendations and should be distinguished from the mandatory requirements.
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 303-3 — 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 |
|---|---|---|
| Reporting period is reported accurately and completely. | The response omits, misclassifies or overstates reporting period. | Approved source records, calculation files, reconciliations and review evidence supporting reporting period. |
| Organizational scope is reported accurately and completely. | The response omits, misclassifies or overstates organizational scope. | Approved source records, calculation files, reconciliations and review evidence supporting organizational scope. |
| Total withdrawal from all areas is reported accurately and completely. | The response omits, misclassifies or overstates total withdrawal from all areas. | Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from all areas. |
| Total withdrawal from stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates total withdrawal from stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting total withdrawal from stressed areas. |
| Unit — ML is reported accurately and completely. | The response omits, misclassifies or overstates unit — ml. | Approved source records, calculation files, reconciliations and review evidence supporting unit — ml. |
| Surface water is reported accurately and completely. | The response omits, misclassifies or overstates surface water. | Approved source records, calculation files, reconciliations and review evidence supporting surface water. |
| Groundwater is reported accurately and completely. | The response omits, misclassifies or overstates groundwater. | Approved source records, calculation files, reconciliations and review evidence supporting groundwater. |
| Seawater is reported accurately and completely. | The response omits, misclassifies or overstates seawater. | Approved source records, calculation files, reconciliations and review evidence supporting seawater. |
| Produced water is reported accurately and completely. | The response omits, misclassifies or overstates produced water. | Approved source records, calculation files, reconciliations and review evidence supporting produced water. |
| Third-party water is reported accurately and completely. | The response omits, misclassifies or overstates third-party water. | Approved source records, calculation files, reconciliations and review evidence supporting third-party water. |
| Municipal water classified as third-party is reported accurately and completely. | The response omits, misclassifies or overstates municipal water classified as third-party. | Approved source records, calculation files, reconciliations and review evidence supporting municipal water classified as third-party. |
| Harvested rainwater classified as surface water is reported accurately and completely. | The response omits, misclassifies or overstates harvested rainwater classified as surface water. | Approved source records, calculation files, reconciliations and review evidence supporting harvested rainwater classified as surface water. |
| Internal recycled water excluded from withdrawal is reported accurately and completely. | The response omits, misclassifies or overstates internal recycled water excluded from withdrawal. | Approved source records, calculation files, reconciliations and review evidence supporting internal recycled water excluded from withdrawal. |
| Freshwater ≤1 000 mg/L TDS is reported accurately and completely. | The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds. | Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds. |
| Other water >1 000 mg/L TDS is reported accurately and completely. | The response omits, misclassifies or overstates other water >1 000 mg/l tds. | Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds. |
| TDS split for all areas is reported accurately and completely. | The response omits, misclassifies or overstates tds split for all areas. | Approved source records, calculation files, reconciliations and review evidence supporting tds split for all areas. |
| TDS split for stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates tds split for stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting tds split for stressed areas. |
| Original source of third-party stressed water is reported accurately and completely. | The response omits, misclassifies or overstates original source of third-party stressed water. | Approved source records, calculation files, reconciliations and review evidence supporting original source of third-party stressed water. |
| Publicly available credible water-stress tool is reported accurately and completely. | The response omits, misclassifies or overstates publicly available credible water-stress tool. | Approved source records, calculation files, reconciliations and review evidence supporting publicly available credible water-stress tool. |
| Catchment-level assessment is reported accurately and completely. | The response omits, misclassifies or overstates catchment-level assessment. | Approved source records, calculation files, reconciliations and review evidence supporting catchment-level assessment. |
| Tool version and date is reported accurately and completely. | The response omits, misclassifies or overstates tool version and date. | Approved source records, calculation files, reconciliations and review evidence supporting tool version and date. |
| Stress threshold is reported accurately and completely. | The response omits, misclassifies or overstates stress threshold. | Approved source records, calculation files, reconciliations and review evidence supporting stress threshold. |
| Measurement methodologies is reported accurately and completely. | The response omits, misclassifies or overstates measurement methodologies. | Approved source records, calculation files, reconciliations and review evidence supporting measurement methodologies. |
| Assumptions is reported accurately and completely. | The response omits, misclassifies or overstates assumptions. | Approved source records, calculation files, reconciliations and review evidence supporting assumptions. |
| Estimates clearly identified is reported accurately and completely. | The response omits, misclassifies or overstates estimates clearly identified. | Approved source records, calculation files, reconciliations and review evidence supporting estimates clearly identified. |
| Meter and invoice reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates meter and invoice reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting meter and invoice reconciliation. |
| All-area/source reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates all-area/source reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting all-area/source reconciliation. |
| Stressed-area subset reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates stressed-area subset reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting stressed-area subset reconciliation. |
| Third-party source reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates third-party source reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting third-party source reconciliation. |
| Facility-level stressed-area data is reported accurately and completely. | The response omits, misclassifies or overstates facility-level stressed-area data. | Approved source records, calculation files, reconciliations and review evidence supporting facility-level stressed-area data. |
| Supplier withdrawal in stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates supplier withdrawal in stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting supplier withdrawal in stressed areas. |
| Acquisitions and disposals methodology is reported accurately and completely. | The response omits, misclassifies or overstates acquisitions and disposals methodology. | Approved source records, calculation files, reconciliations and review evidence supporting acquisitions and disposals methodology. |
| 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. |
| Link to GRI 303-1, 303-4 and 303-5 is reported accurately and completely. | The response omits, misclassifies or overstates link to gri 303-1, 303-4 and 303-5. | Approved source records, calculation files, reconciliations and review evidence supporting link to gri 303-1, 303-4 and 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
Using water intake, total water or recycled water as a substitute for water withdrawal.
Omitting the freshwater and other-water split by source.
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 303-3
в составе GRI 303: Water and Effluents
Связанное и другое
Interactions with water as a shared resource → КарточкаManagement of water dischargerelated impacts → КарточкаWater discharge → КарточкаWater consumption → Карточка
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