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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 303-4
Water discharge
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 303-4 · 2018
Последняя проверка
2026-08-01
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
Disclosure 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset.
The organization also reports total water discharge by water quality. For all areas and for all areas with water stress, it reports 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.
Areas with water stress are identified using publicly available and credible tools or methodologies. The organization explains the tool, geographic resolution, threshold, assessment date and assumptions used.
The organization reports the priority substances of concern for which discharges are treated, explains how those substances were defined and identifies any international standard, authoritative list or criteria used. It also explains how discharge limits were set and reports the number of incidents of non-compliance with those limits.
The number of incidents of non-compliance is distinct from the recommended number of occasions on which limits were exceeded. Where both are reported, the counting methodologies should be explained.
GRI additionally recommends reporting discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory 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 discharge in 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 total discharge in ml. | Environment / Water / Sustainability Reporting |
| Surface-water discharge | 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 discharge. | Environment / Water / Sustainability Reporting |
| Groundwater discharge | 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 discharge. | Environment / Water / Sustainability Reporting |
| Seawater discharge | 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 discharge. | Environment / Water / Sustainability Reporting |
| Third-party water discharge | 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 discharge. | Environment / Water / Sustainability Reporting |
| Municipal sewer mapped to third-party 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 municipal sewer mapped to third-party water. | Environment / Water / Sustainability Reporting |
| Third-party water sent for use | 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 sent for use. | Environment / Water / Sustainability Reporting |
| Reuse volume treated as subset | Required 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 reuse volume treated as subset. | Sustainability Reporting / data owner |
| Freshwater ≤1 000 mg/L TDS — 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 freshwater ≤1 000 mg/l tds — all areas. | Environment / Water / Sustainability Reporting |
| Other water >1 000 mg/L TDS — 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 other water >1 000 mg/l tds — all areas. | Environment / Water / Sustainability Reporting |
| Total discharge in 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 discharge in stressed areas. | Environment / Water / Sustainability Reporting |
| Freshwater — 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 freshwater — stressed areas. | Environment / Water / Sustainability Reporting |
| Other water — 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 other water — stressed areas. | Environment / Water / Sustainability Reporting |
| Credible public water-stress methodology | 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 credible public water-stress methodology. | 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 |
| Priority substances treated | 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 priority substances treated. | Sustainability Reporting / data owner |
| Definition criteria | 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 definition criteria. | Sustainability Reporting / data owner |
| International standard or authoritative list | Required where used. 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 international standard or authoritative list. | Sustainability Reporting / data owner |
| Limit-setting approach | 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 limit-setting approach. | Sustainability Reporting / data owner |
| Incidents of non-compliance | 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 incidents of non-compliance. | Legal / Compliance / Sustainability Reporting |
| Occasions of exceedance | 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 occasions of exceedance. | Sustainability Reporting / data owner |
| Treatment-level breakdown | 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 treatment-level breakdown. | Sustainability Reporting / data owner |
| Basis for treatment levels | 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 basis for treatment levels. | Sustainability Reporting / data owner |
| Supplier minimum-standard percentage | 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 supplier minimum-standard percentage. | Procurement / Finance / Sustainability Reporting |
| Measured and estimated data separated | 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 and estimated data separated. | Sustainability Reporting / data owner |
| Destination 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 destination reconciliation. | Sustainability Reporting / data owner |
| TDS 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 tds 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 |
| 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 303-1, 303-2, 303-3 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 links to gri 303-1, 303-2, 303-3 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 303-4 (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 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 where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Required 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. 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 used. 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.
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.
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 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 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 303-4 requires an organization to report total water discharge to all areas in megaliters and break this total down by destination: surface water, groundwater, seawater and third-party water. Where any third-party water is sent to other organizations for use, that volume is included in total third-party water and reported separately as a subset.
Collect and reconcile the records for: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 and 303-5; Reason for omission.
Apply Disclosure 303-4 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 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 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 303-4: Reporting period; Organizational scope; Total discharge in ML; Surface-water discharge; Groundwater discharge; Seawater discharge; Third-party water discharge; Municipal sewer mapped to third-party water; Third-party water sent for use; Reuse volume treated as subset; Freshwater ≤1 000 mg/L TDS — all areas; Other water >1 000 mg/L TDS — all areas; Total discharge in stressed areas; Freshwater — stressed areas; Other water — stressed areas; Credible public water-stress methodology; Catchment-level assessment; Priority substances treated; Definition criteria; International standard or authoritative list; Limit-setting approach; Incidents of non-compliance; Occasions of exceedance; Treatment-level breakdown; Basis for treatment levels; Supplier minimum-standard percentage; Measured and estimated data separated; Destination reconciliation; TDS reconciliation; Stressed-area subset reconciliation; Link to GRI 3-3; Links to GRI 303-1, 303-2, 303-3 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 discharge by level of treatment and the percentage of suppliers with significant water-discharge impacts that have established minimum effluent-quality standards beyond regulatory 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 303-4 — 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 discharge in ML is reported accurately and completely. | The response omits, misclassifies or overstates total discharge in ml. | Approved source records, calculation files, reconciliations and review evidence supporting total discharge in ml. |
| Surface-water discharge is reported accurately and completely. | The response omits, misclassifies or overstates surface-water discharge. | Approved source records, calculation files, reconciliations and review evidence supporting surface-water discharge. |
| Groundwater discharge is reported accurately and completely. | The response omits, misclassifies or overstates groundwater discharge. | Approved source records, calculation files, reconciliations and review evidence supporting groundwater discharge. |
| Seawater discharge is reported accurately and completely. | The response omits, misclassifies or overstates seawater discharge. | Approved source records, calculation files, reconciliations and review evidence supporting seawater discharge. |
| Third-party water discharge is reported accurately and completely. | The response omits, misclassifies or overstates third-party water discharge. | Approved source records, calculation files, reconciliations and review evidence supporting third-party water discharge. |
| Municipal sewer mapped to third-party water is reported accurately and completely. | The response omits, misclassifies or overstates municipal sewer mapped to third-party water. | Approved source records, calculation files, reconciliations and review evidence supporting municipal sewer mapped to third-party water. |
| Third-party water sent for use is reported accurately and completely. | The response omits, misclassifies or overstates third-party water sent for use. | Approved source records, calculation files, reconciliations and review evidence supporting third-party water sent for use. |
| Reuse volume treated as subset is reported accurately and completely. | The response omits, misclassifies or overstates reuse volume treated as subset. | Approved source records, calculation files, reconciliations and review evidence supporting reuse volume treated as subset. |
| Freshwater ≤1 000 mg/L TDS — all areas is reported accurately and completely. | The response omits, misclassifies or overstates freshwater ≤1 000 mg/l tds — all areas. | Approved source records, calculation files, reconciliations and review evidence supporting freshwater ≤1 000 mg/l tds — all areas. |
| Other water >1 000 mg/L TDS — all areas is reported accurately and completely. | The response omits, misclassifies or overstates other water >1 000 mg/l tds — all areas. | Approved source records, calculation files, reconciliations and review evidence supporting other water >1 000 mg/l tds — all areas. |
| Total discharge in stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates total discharge in stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting total discharge in stressed areas. |
| Freshwater — stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates freshwater — stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting freshwater — stressed areas. |
| Other water — stressed areas is reported accurately and completely. | The response omits, misclassifies or overstates other water — stressed areas. | Approved source records, calculation files, reconciliations and review evidence supporting other water — stressed areas. |
| Credible public water-stress methodology is reported accurately and completely. | The response omits, misclassifies or overstates credible public water-stress methodology. | Approved source records, calculation files, reconciliations and review evidence supporting credible public water-stress methodology. |
| 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. |
| Priority substances treated is reported accurately and completely. | The response omits, misclassifies or overstates priority substances treated. | Approved source records, calculation files, reconciliations and review evidence supporting priority substances treated. |
| Definition criteria is reported accurately and completely. | The response omits, misclassifies or overstates definition criteria. | Approved source records, calculation files, reconciliations and review evidence supporting definition criteria. |
| International standard or authoritative list is reported accurately and completely. | The response omits, misclassifies or overstates international standard or authoritative list. | Approved source records, calculation files, reconciliations and review evidence supporting international standard or authoritative list. |
| Limit-setting approach is reported accurately and completely. | The response omits, misclassifies or overstates limit-setting approach. | Approved source records, calculation files, reconciliations and review evidence supporting limit-setting approach. |
| Incidents of non-compliance is reported accurately and completely. | The response omits, misclassifies or overstates incidents of non-compliance. | Approved source records, calculation files, reconciliations and review evidence supporting incidents of non-compliance. |
| Occasions of exceedance is reported accurately and completely. | The response omits, misclassifies or overstates occasions of exceedance. | Approved source records, calculation files, reconciliations and review evidence supporting occasions of exceedance. |
| 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. |
| Basis for treatment levels is reported accurately and completely. | The response omits, misclassifies or overstates basis for treatment levels. | Approved source records, calculation files, reconciliations and review evidence supporting basis for treatment levels. |
| Supplier minimum-standard percentage is reported accurately and completely. | The response omits, misclassifies or overstates supplier minimum-standard percentage. | Approved source records, calculation files, reconciliations and review evidence supporting supplier minimum-standard percentage. |
| Measured and estimated data separated is reported accurately and completely. | The response omits, misclassifies or overstates measured and estimated data separated. | Approved source records, calculation files, reconciliations and review evidence supporting measured and estimated data separated. |
| Destination reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates destination reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting destination reconciliation. |
| TDS reconciliation is reported accurately and completely. | The response omits, misclassifies or overstates tds reconciliation. | Approved source records, calculation files, reconciliations and review evidence supporting tds 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. |
| 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 303-1, 303-2, 303-3 and 303-5 is reported accurately and completely. | The response omits, misclassifies or overstates links to gri 303-1, 303-2, 303-3 and 303-5. | Approved source records, calculation files, reconciliations and review evidence supporting links to gri 303-1, 303-2, 303-3 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 internal destination categories without mapping them to the GRI destinations.
Confusing incidents of non-compliance with occasions on which limits were exceeded.
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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Как подготовить GRI 303-4?
Какие данные нужно собрать?
Каких ошибок избегать?
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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 303-4
в составе GRI 303: Water and Effluents
Связанное и другое
Interactions with water as a shared resource → КарточкаManagement of water dischargerelated impacts → КарточкаWater withdrawal → КарточкаWater consumption → Карточка
Все раскрытия →
Больше в GRI 303 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
Углубиться · GRI 303-4
Научитесь готовить это раскрытие от начала до конца
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Как построена эта библиотека
312 опубликованных отчётов проиндексировано
63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
/ru/knowledge-hub/disclosure-cards/gri-303-4/
Бесплатно · LRA Community
Получите инструменты для GRI 303-4 — бесплатно
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