GUIDANCE
LINKAGE «Linking GRI and CDP
How are GRI 303: Water and Effluents 2018 and the
CDP Water Security Questionnaire 2018 aligned?

GlobalSustainability
Standards Board

Linking GRI and CDP: Water and Effluents
GRI and CDP continue to work together to align best practice and avoid duplication of disclosure effort to ease the reporting
burden for the thousands of companies that disclose through CDP and use the GRI Sustainability Reporting Standards (GRI
Standards).
This document shows how GRI 303: Water and Effluents 2018 and the CDP water security questionnaire (2018) are aligned,
thereby improving the consistency and comparability of environmental data and making corporate reporting more efficientand effective.

About GRI

About CDP

GRI is an international independent organization that has
pioneered corporate sustainability reporting since 1997.

CDP is an international non-profit that drives companies
and governments to reduce their greenhouse gas emissions,safeguard water resources and protect forests.

GRI helps businesses, governments, and other organizations
understand and communicate the impact of business on
critical sustainability issues such as climate change, humanrights, corruption, and many others. With thousands ofreporters in 110 countries, GRI provides the world’s mosttrusted and widely used standards on sustainability reporting,enabling organizations and their stakeholders to make better
decisions based on information that matters. Currently, 60
countries and regions reference GRI in their policies.
GRI is built upon a unique multi-stakeholder principle, which
ensures the participation and expertise of diverse stakeholders
in the development of its standards.
GRI’s mission is to empower decision-makers everywhere,
through its standards and multi-stakeholder network, to takeaction towards a more sustainable economy and world.
Website: www.globalreporting.org

Lead contributors for this document include:
CDP: Nicole Dando
GRI: Sharon Hagen, Anna Krotova

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Linking GRI and CDP

Voted number one climate research provider by investors
and working with institutional investors with assets of US$87
trillion, CDP leverages investor and buyer power to motivatecompanies to disclose and manage their environmental impacts.
Over 7,000 companies disclosed environmental data through
CDP in 2018. This is in addition to over 750 cities, states andregions who disclosed, making CDP’s platform one of therichest sources of information globally on how companies andgovernments are driving environmental change.
CDP, formerly Carbon Disclosure Project, is a founding
member of the We Mean Business Coalition.
Website: www.cdp.net

About the GRI Sustainability Reporting Standards
and CDP’s Environmental Disclosure Platform
GRI Sustainability Reporting Standards
The GRI Sustainability Reporting Standards (GRI Standards)
are a set of modular reporting standards that can be used byany organization to report about its impacts on the economy,
the environment, and society. The set includes three universal
Standards applicable to all organizations: GRI 101: Foundation,
GRI 102: General Disclosures, and GRI 103: Management Approach.
In addition, there are 33 topic-specific Standards, organized into
Economic, Environmental, and Social series, which organizations
can select from to report on their material topics. See GRI 101:
Foundation for more information on how to use and reference
the GRI Standards.
Preparing a sustainability report in accordance with the
GRI Standards provides a full and balanced picture of anorganization’s material topics, the related impacts, and how
these impacts are managed.
The GRI Standards are developed through a transparent, multistakeholder process and are issued by the Global Sustainability
Standards Board (GSSB), an independent standard-setting body
created by GRI.
Thousands of organizations across 110 countries have used
GRI’s framework to report sustainability information. GRI is
also referenced in 125 policy instruments in 60 countries andregions, and in over 50 capital market policies worldwide.
Revised GRI 303: Water and Effluents 2018
The modular structure of the GRI Standards allows forindividual Standards to be updated. In October 2016, the GSSB
initiated a project to update the content of GRI 303: Water
2016 to align it with internationally-agreed best practice andrecent developments in water management and reporting.
The revised GRI 303: Water and Effluents 2018 was publishedon 28 June 2018. It represents global best practice in water
stewardship and introduces new or improved disclosureson reporting water withdrawal, water consumption, water
discharge, impacts in areas with water stress, and impacts in the
supply chain.

Limitations to full alignment between
GRI 303: Water and Effluents 2018 and
CDP Water Security Questionnaires
GRI and CDP share an ambition: to drive the reporting and useof data to inform decision-making, and catalyze action towards
creating social, environmental and economic benefits foreveryone – working collaboratively towards this goal.
CDP and GRI have a wide range of audiences that use data fordifferent purposes. Therefore, the content that is requested,required or recommended by either framework can differ.
GRI provides a standard for reporting, covering a broadgroup of stakeholders. The GRI Standards help businesses
and governments worldwide to understand and effectively
communicate their impact on a wide range of sustainability
issues and are designed to show how companies contribute,

GRI 303: Water and Effluents 2018 will be effective for reports
or other materials published on or after 1 January 2021. Earlier
adoption is encouraged.
Download GRI 303: Water and Effluents 2018 at:
www.globalreporting.org/standards

CDP Disclosure Platform
The CDP disclosure platform provides the gold standardof environmental reporting with the richest and mostcomprehensive dataset on corporate and city action. CDP data
provides insights into the heart of strategic business, investment,
and policy decisions and can help track corporate commitments
and progress towards the Paris Climate Agreement and theUnited Nations Sustainable Development Goals.
CDP Water Security Questionnaire
The CDP water security questionnaire is in its tenth year andnow provides the world’s largest corporate water dataset.
In 2018, CDP asked 4,969 of the largest global companies
to provide data about their efforts to manage and govern
freshwater resources. In 2017, over 2,000 companies, worth
approximately US$20 trillion in market capitalization responded.
The CDP water dataset is used by 650 institutional investors toengage with portfolio companies, inform investment decisions,and catalyze change. In addition, 43 purchasing organizations
with a combined spend of US$1 trillion use CDP water data todrive greater insight, accountability, and action throughout theirglobal supply chains.
In 2018, the CDP water security questionnaire was revised
to include more forward-looking and financial data, as well as
sector-specific questions.
View and download the CDP water security questionnaire(2018), guidance documents, and scoring methodology
at: www.cdp.net/guidance

positively or negatively, to the goal of sustainable development.
CDP collects data on behalf of investors and large purchasing
companies. Its data requests are therefore deeper on issues
affecting the economic viability of a company as it relates tothree key sustainability areas: climate, water and forests. CDP
aims to focus investors, companies and cities on taking urgent
action to build a sustainable economy, by measuring andunderstanding their environmental impact to make risk-based
financial decisions and drive improvements.
With thousands of companies now using both frameworks
to communicate their efforts, both organizations are
acutely aware of the responsibilities this brings. While GRI’s
reporting standards and CDP’s disclosure framework cannot
be fully aligned, both organizations remain committed toworking together to reflect and align best practice and avoid
unnecessary disclosure effort.
Linking GRI and CDP
3

Contents
Introduction

5

How to use this document

5

SUMMARY LINKAGE TABLES
CDP to GRI Summary Linkage Table (A1)
How is the CDP water security questionnaire (2018) aligned withGRI 303: Water and Effluents 2018?

8

GRI to CDP Summary Linkage Table (B1)
How is GRI 303: Water and Effluents 2018 aligned with the
CDP water security questionnaire (2018)?

10

8

10

COMPREHENSIVE LINKAGE TABLES
CDP to GRI Comprehensive Linkage Table (A2)
How is the CDP water security questionnaire (2018) aligned withGRI 303: Water and Effluents 2018?

12

GRI to CDP Comprehensive Linkage Table (B2)
How is GRI 303: Water and Effluents 2018 aligned with the
CDP water security questionnaire (2018)?

35

Annex: Definitions Linkage Table

58

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Linking GRI and CDP

1235

Introduction
GRI and CDP have a long-standing collaboration in the field of
climate change and water disclosure.
The GRI Sustainability Reporting Standards (GRI Standards)
are designed to be compatible with a wide range of different
reporting formats and have been developed in alignment
with internationally recognized frameworks (including CDP’s
information requests), which are referenced within relevant
GRI Standards. In addition, GRI and CDP have participatedin the development of the United Nations Global Compact’s
CEO Water Mandate Corporate Water Disclosure
Guidelines (2014) as project partners. Both organizations arecommitted to advancing a common approach to corporate
water disclosure. GRI and CDP will seek to align future
iterations of the GRI Standards and the CDP questionnaires
with the CEO Water Mandate Guidelines wherever possible.
In addition, CDP participated as a Project Working Group
member in the review of GRI 303: Water 2016, resulting in

better alignment between the two reporting frameworks.
Alignment with internationally recognized best practice
avoids duplication of disclosure efforts. It helps improve theconsistency and comparability of environmental data, making
corporate reporting more efficient and effective, and eases
the reporting burden for the thousands of companies that use
the CDP water security and supply chain questionnaires andthe GRI Standards. By using both reporting frameworks inconjunction, organizations can take advantage of the synergies
between the two initiatives.
The information reported through the CDP questionnaires
can form part of a report prepared in accordance with the
GRI Standards, and the information reported using the GRI
Standards can be used to respond to parts of the CDPquestionnaires.

How to use this document
This publication provides useful cross references between GRI
303: Water and Effluents 2018 and the CDP water security
questionnaire (2018) for organizations that wish to use themin conjunction.
The document provides two tables which give an overview of
how the CDP water security questionnaire (2018) aligns withGRI 303: Water and Effluents 2018, and vice versa:•

Table A1 (summary linkage) and Table A2(comprehensive linkage) are for organizations that have
responded to the CDP water security questionnaire(2018) and would like to use these data as input
for reporting on the topic of water and effluents inaccordance with GRI 303: Water and Effluents 2018.
Table A1 can be found on pages 8-9 and Table A2 on
pages 12-34.

•

Table B1 (summary linkage) and Table B2(comprehensive linkage) are for organizations thathave reported on the topic of water and effluents inaccordance with GRI 303: Water and Effluents 2018
and would like to use the reported information as
input for responding to parts of the CDP water
security questionnaire (2018). Table B1 can be foundon pages 10-11 and Table B2 on pages 35-57.

These tables only include questions from the CDP water
security questionnaire (2018) and disclosures from GRI 303:

Water and Effluents 2018 that are aligned. They do not refer
to any CDP questions or GRI 303 disclosures that are notaligned.
Please note that GRI 103: Management Approach 2016 isdesigned to be used together with GRI 303: Water andEffluents 2018 to report the organization’s management
approach for water and effluents1. In the following tables,
GRI 103: Management Approach is referenced where relevant.
Please also note that many of the CDP water security
questions are structured as tables and drop-down values. In
addition, responses to all free text questions are restrictedby a character limit. For the sake of brevity, this document
does not specify the tables, drop-down values, and character
limit requirements for each question. Organizations using thisdocument are advised to refer to the CDP water security
guidance documents for this information, available fordownload at: www.cdp.net/guidance.

Differences in key terms used by GRI and
CDP
The terms ‘impact’ and ‘boundary’ are used in the CDP water
security questionnaire (2018) and GRI 303: Water and Effluents2018 with different meanings. It is important to consider
these differences when responding to the CDP questionnaire
using the information reported in accordance with GRI 303:
Water and Effluents 2018, or vice versa.

1 The management approach disclosures in the GRI Standards enable an organization to explain how it manages the economic, environmental, and social impacts related
to material topics. This provides narrative information about how an organization identifies, analyzes, and responds to its actual and potential impacts.

Linking GRI and CDP

5» How to use this document
Impacts
In the GRI Standards, unless otherwise stated, ‘impacts’refer to the effects an organization has on the economy, theenvironment, and/or society, which in turn can indicate its
contribution (positive or negative) to sustainable development.
Impacts do not refer to effects on an organization, such as achange to its reputation.
Within the CDP water security questionnaire, the term
‘impacts’ generally refers to the effects of a water-related
driver (including environmental, social and economic impacts
and challenges) on an organization. Potential impacts arereferred to as ‘risks’. Impacts may include a direct financial
impact such as loss of revenue or assets, as well as otherimpacts, such as the loss of a license, policy engagement, or
brand image. Drivers of business impacts may be physical,
regulatory, reputational, or technological, and may occur
through any stage of a value chain.
BoundaryIn the CDP water security questionnaire, the organizational orreporting ‘boundary’ (i.e., the group, companies, businesses, ororganizations) for which a company is supplying data may beorganized by financial control, operational control, equity share,or another measure. References in the CDP water security
questionnaire to ‘your organization’ or ‘total operations’ relate
to the company, companies, businesses, organizations, orgroups within the organizational or reporting boundary definedby the responding company. This organizational or reporting
boundary is then applied when responding to all CDP water
security questions, unless the company is asked specificallyfor data about another category of activities, e.g., activities intheir supply chain. This approach, known as the consolidation
approach2, is used to consolidate more granular data at facility/
company level into corporate level reporting.
Organizations preparing a sustainability report in accordancewith the GRI Standards are required to identify and reportthe ‘Boundary’ for each material topic (see Disclosure 103-1
in GRI 103: Management Approach). The topic Boundary is thedescription of where the impacts for a material topic occur, andthe organization’s involvement with these impacts (i.e., whether
the organization has caused or contributed to the impacts, orwhether it is directly linked to the impacts through its business
relationships). When describing ‘where the impacts occur’,
the organization can identify the entities where impacts occur,
which can be entities in the organization and/or entities withwhich it has a business relationship, such as entities in its value
chain. The topic Boundary can vary by topic.
When reporting the topic-specific disclosures for GRI 303: Water
and Effluents 2018, the organization can provide information for
those entities (within the organization and/or with which it has abusiness relationship) where the impacts occur.

Other important considerations
When responding to the CDP water security questionnaire(2018) using the information reported in accordance withGRI 303: Water and Effluents 2018, or vice versa, it isimportant to consider the following:
Reporting year vs. reporting period
The CDP water security questionnaire requests volumetricdata in megaliters per year for the reporting year, where thecurrent reporting year is the most recent 12-month period
for which the data are reported. GRI 303: Water and Effluents2018 requires information from organizations for theirself-chosen reporting period, which is the specific time spancovered by the information reported. This can, for example,
be one year or two years. If the reporting period chosen
by the organization is the most recent 12-month period forwhich the data are reported, the same information can beused for both reporting frameworks.
Excluding information that is currently unavailable
Reasons for omission can be used if, in exceptional cases,
an organization cannot report a disclosure that is required
for reporting in accordance with the GRI Standards. If anorganization cannot obtain information of sufficient quality tomeet a reporting requirement, ‘information unavailable’ can beused as the reason for omission. In this case, the reason foromission is to include an explanation of why the information
cannot be obtained. See clause 3.2 in GRI 101: Foundation for
more detail.
When responding to the CDP water security questionnaire,organizations can in some questions select the option that
information is not available, is unknown, or is not relevant,and provide an accompanying explanation. Early in thequestionnaire, organizations may state any exclusion within
the organization boundary that applies to the disclosure as awhole (such as a location, an impact, or a relationship).
Reporting what information is unavailable is important fordata users to understand what information is missing from the
GRI disclosure(s) or a CDP response.

Using this document to report inaccordance with GRI 303: Water andEffluents 2018
All information requested in the CDP water security
questionnaire can be included in a sustainability report
prepared in accordance with the GRI Standards, if the topic
of water and effluents has been identified as material by thereporting organization.3
Please note that the GRI Standards provide a comprehensive

2 Taken from Chapter 3 of the GHG Protocol. Although this protocol refers to GHG emissions reporting, the general definitions herein may be applied to corporate
water reporting.
3 For information on identifying material topics, see the Reporting Principles for defining report content and clause 2.3 in GRI 101: Foundation.

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Linking GRI and CDP» How to use this document
framework for disclosing economic, environmental, and social
impacts; therefore, their scope is broader than water. See
Section 3 of GRI 101: Foundation for the full set of criteria
needed to prepare a sustainability report in accordance with
the GRI Standards.
Note that the disclosures in the GRI Standards can haveadditional reporting requirements on how to compile therequested information, as well as accompanying reporting
recommendations and/or guidance.
For the sake of conciseness, not all disclosures from GRI 303:
Water and Effluents 2018 and related reporting requirements,
recommendations, and/or guidance that are aligned with a
CDP question are included in their entirety in any of thecomprehensive linkage tables. In these cases, extracts areprovided. For the full set of requirements, recommendations,
and/or guidance for each of the disclosures featured in thetables, please consult GRI 303: Water and Effluents 2018.

Linking GRI and CDP

7

CDP to GRI Summary Linkage Table (A1)
How is the CDP water security questionnaire (2018) aligned with GRI 303: Water andEffluents 2018?
The following summary table shows at a glance how the CDP water security questionnaire (2018) is aligned with GRI 303:
Water and Effluents 2018. The comprehensive table can be found on pages 12-34.
CDP
W0 Introduction module

GRI
GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundary: 103-1-b,103-1-c

W1 Current state

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-2 The management approach and its components: 103-2
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource: 303-1-a, 303-1-c,clause 1.2.1
Disclosure 303-3 Water withdrawal: 303-3-a, 303-3-b, 303-3-c, 303-3-d, clause 2.1
Disclosure 303-4 Water discharge: 303-4-a, 303-4-eDisclosure 303-5 Water consumption: 303-5-a, 303-5-d

W2 Business impacts

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundary: 103-1-aDisclosure 103-2 The management approach and its components: 103-2
Disclosure 103-3 Evaluation of the management approach: 103-3
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource: 303-1-c, clause 1.2.2
Disclosure 303-4 Water discharge: 303-4-d-iii, clause 2.4.1

W3 Procedures

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundary: 103-1-a
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource: 303-1-b

W4 Risks and opportunities

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundary: 103-1-aDisclosure 103-2 The management approach and its components: 103-2
Disclosure 103-3 Evaluation of the management approach: 103-3
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource: 303-1-c

8Linking GRI and CDP» Summary table: CDP-to-GRI

CDP

GRI

W5 Facility-level water accounting

GRI 303: Water and Effluents
Disclosure 303-3 Water withdrawal: 303-3-d, clause 2.2.1
Disclosure 303-5 Water consumption: 303-5-d, clause 2.5.1

W6 Governance

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-2 The management approach and its components: 103-2-c-i, 103-2-c-ii,
103-2-c-iii, 103-2-c-iv

W7 Business strategy

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundary: 103-1-aDisclosure 103-2 The management approach and its components: 103-2

W8 Targets

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-2 The management approach and its components: 103-2-c-iii
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource: 303-1-d

Linking GRI and CDP

9

GRI to CDP Summary Linkage Table (B1)
How is GRI 303: Water and Effluents 2018 aligned with the CDP water security
questionnaire (2018)?
The following summary table shows at a glance how GRI 303: Water and Effluents 2018 is aligned with the CDP water security
questionnaire (2018). The comprehensive table can be found on pages 35-57.
GRI

CDP

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1

W0 Introduction module

Explanation of the material topic and its Boundary

Introduction: W0.5, W0.6, W0.6a
W2 Business impacts
Recent impacts on your business: W2.1, W2.1a
W3 Procedures
Risk identification and assessment procedures: W3.3, W3.3a,
W3.3b, W3.3c, W3.3d
W4 Risks and opportunities
Risk exposure: W4.1a
Water-related risks and response: W4.2, W4.2a
W7 Business strategy
Scenario analysis: W7.3, W7.3a, W7.3b

Disclosure 103-2

W1 Current state

The management approach and its components

Company-wide water accounting: W1.2
W2 Business impacts
Recent impacts on your business: W2.1a
W4 Risks and opportunities
Water-related risks and response: W4.2, W4.2a
W6 Governance
Water policy: W6.1, W6.1a
Board oversight: W6.2, W6.2a, W6.2b
Management responsibility: W6.3
W7 Business strategy
Strategic plan: W7.1
Scenario analysis: W7.3b
Continues on next page »10Linking GRI and CDP» Summary table: GRI-to-CDP
GRI

CDP
Continues from previous page »W8 Targets
Targets and goals: W8.1, W8.1a, W8.1b

Disclosure 103-3

W2 Business impacts

Evaluation of the management approach

Recent impacts on your business: W2.1a
W4 Risks and opportunities
Water-related risks and response: W4.2, W4.2a

GRI 303: Water and Effluents
Disclosure 303-1

W1 Current state

Interactions with water as a shared resource

Dependence: W1.1
Value-chain engagement: W1.4, W1.4a, W1.4b, W1.4c, W1.4d
W2 Business impacts
Recent impacts on your business: W2.1a
W3 Procedures
Risk identification and assessment procedures: W3.3, W3.3a,
W3.3b, W3.3c, W3.3d
W4 Risks and opportunities
Water-related risks and response: W4.2, W4.2a
W8 Targets
Targets and goals: W8.1, W8.1a, W8.1b

Disclosure 303-3

W1 Current state

Water withdrawal

Company-wide water accounting: W1.2b, W1.2d, W1.2h
W5 Facility-level water accounting
Facility-level water accounting: W5.1, W5.1a

Disclosure 303-4

W1 Current state

Water discharge

Company-wide water accounting: W1.2b, W1.2i
W2 Business impacts
Compliance impacts: W2.2, W2.2a, W2.2b

Disclosure 303-5

W1 Current state

Water consumption

Company-wide water accounting: W1.2b
W5 Facility-level water accounting
Facility-level water accounting: W5.1

Linking GRI and CDP

11

CDP to GRI Comprehensive Linkage Table (A2)
How is the CDP water security questionnaire (2018) aligned with GRI 303: Water andEffluents 2018?
The table below details the linkages between the CDP water security questionnaire (2018) and GRI 303: Water and Effluents2018. The table is useful for organizations that have responded to the CDP questionnaire and would like to use this information
for reporting on the topic of water and effluents in accordance with GRI 303: Water and Effluents 2018. The comments in thetable support and expand on the linkages between the two reporting frameworks.
The table only includes the CDP water security questions (2018) that can be used to report on at least one of the disclosuresin GRI 303: Water and Effluents 2018.
CDP Water Security Questions

GRI Disclosures

Comments

W0 Introduction module
Introduction
W0.5
Select the option that best describes
the reporting boundary for companies,
entities, or groups for which water
impacts on your business are being
reported.

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

The information requested under W0.5
can be reported under GRI Disclosure103-1-b on where the impacts occur,
provided that the organizational entities
Disclosure 103-1-b
included in the responses to the CDP
Explanation of the material topic
questions are the same as the entities
and its Boundary
where the impacts occur, i.e., theorganizational entities reported on are
b The Boundary for the material topic,
identical.
which includes a description of:i. where the impacts occur;
For more information on the term
ii. the organization’s involvement‘boundary’, see the section ‘How to use
with the impacts. For example,
this document’ on pages 5-7.
whether the organization has
caused or contributed to theimpacts, or is directly linked tothe impacts through its business
relationships.
See also ‘Guidance for Disclosure 103-1-b’

W0.6
Within this boundary, are there any
geographies, facilities, water aspects, orother exclusions from your disclosure?
W0.6a
Please report the exclusions.

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

The information requested under W0.6
and W06.a can be reported under GRI
Disclosure 103-1-c.

Disclosure 103-1-c
Explanation of the material topic
and its Boundary

For more information on the term
‘boundary’, see the section ‘How to use
this document’ on pages 5-7.

c. Any specific limitation regarding the
topic Boundary.
See also ‘Guidance for Disclosure 103-1-c’

In addition, when reporting on the topic
of water and effluents in accordancewith GRI 303: Water and Effluents, theorganization can use specified ‘reasonsfor omission’ for Disclosures 303-1,
303-2, 303-3, 303-4, and 303-5 to
explain why certain disclosures have notbeen reported.
See Section 3 of GRI 101: Foundation
for more information on reasons foromission.

12

Linking GRI and CDP» Comprehensive table: CDP-to-GRI

CDP Water Security Questions

GRI Disclosures

Comments

W1 Current state
Dependence
W1.1
GRI 303: WATER AND EFFLUENTS
Rate the importance (current andfuture) of water quality and water
Disclosure 303-1-aquantity to the success of your business. Interactions with water as a sharedresource
See also ‘Requested content’ for W1.1
a. A description of how thein the CDP Water Security Reportingorganization interacts with water,
Guidance 2018
including how and where wateris withdrawn, consumed, anddischarged, and the water-related
impacts caused or contributed to, or
directly linked to the organization’s
activities, products or services by abusiness relationship (e.g., impacts
caused by runoff).
See also ‘Guidance for Disclosure 303-1’
Extract: The description of how theorganization interacts with water can
include […] information on what thewater is used for in direct operations
and elsewhere in the value chain (e.g.,
for cooling, storage, incorporating in
products, growing crops).

The information requested under W1.1
on what the water is primarily used forcan be reported under GRI Disclosure303-1-a. The description of how theorganization interacts with water as
required by Disclosure 303-1-a can
include information on what the water
is used for in direct operations andelsewhere in the value chain.
W1.1 requests organizations to state
the primary use of water for both thedirect and indirect parts of their value
chain, for both good quality freshwaterand lower quality water.
The information requested under W1.1
on how water use is distributed acrossthe value chain can be reported under
GRI clause 1.2.1.

Clause 1.2.1 in Disclosure 303-1
Interactions with water as a sharedresource
1.2.1 An overview of water use acrossthe organization’s value chain.
See also ‘Guidance for clause 1.2.1’
Company-wide water accounting
W1.2
Across all your operations, what
proportion of the following water
aspects are regularly measured andmonitored?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)
Disclosure 103-2
The management approach and its
components

The information requested under W1.2
can be reported under GRI Disclosure103-2. However, Disclosure 103-2 hasa broader scope than W1.2, as it refers
to the management approach for waterand effluents more generally.

a. An explanation of how theorganization manages the topic.
b. A statement of the purpose of the
management approach.
Continues on next page »Linking GRI and CDP

13» Comprehensive table: CDP-to-GRI

CDP Water Security Questions

GRI Disclosures

Comments

Continues from previous page »c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. 	Specific actions, such asprocesses, projects, programs
and initiatives
W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?
See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018

GRI 303: WATER AND EFFLUENTS
Disclosure 303-3-aWater withdrawal

Water withdrawal, discharge, andconsumption

The volumetric information on water
withdrawn, discharged, and consumeda. Total water withdrawal from all
requested under W1.2b can beareas in megaliters, and a breakdown
reported under GRI Disclosuresof this total by the following sources,
303-3-a (Total water withdrawal from
if applicable:
all areas), 303-4-a (Total water discharge
i. Surface water;
to all areas), and 303-5-a (Total water
ii. Groundwater;
consumption from all areas) respectively.
iii. Seawater;
However, take the following into
iv. Produced water;
consideration:
v. Third-party water.
See also ‘Guidance for Disclosure 303-3’

Rainwater and domestic sewage

Organizations may choose to exclude
Extract: Surface water includes collectedcollected rainwater and domesticor harvested rainwater.
sewage from their water withdrawal/
discharge volumes requested under
Disclosure 303-3-dW1.2b, only if the resulting error in
Water withdrawal
their water balance would be less thand. Any contextual information
5%. Disclosures 303-3-a and 303-4-anecessary to understand how therequire the inclusion of rainwater anddata have been compiled, such as
domestic sewage when reporting the
any standards, methodologies, andwithdrawal/discharge volumes. Further,assumptions used.
the water withdrawal/discharge volumes
reported under Disclosures 303-3
Disclosure 303-4-a(Water withdrawal) and 303-4 (Water
Water discharge
discharge) may be used to calculate
water consumption, which consequently
a. Total water discharge to all areas
also requires the inclusion of rainwaterin megaliters, and a breakdown ofand domestic sewage.
this total by the following types ofdestination, if applicable:
Contextual informationi. Surface water;
ii. Groundwater;
The explanatory information on wateriii. Seawater;
withdrawn, discharged, and consumed
iv. Third-party water, and therequested under W1.2b can bevolume of this total sent forreported under GRI Disclosures 303-3-d,
use to other organizations, if
303-4-e, and 303-5-d respectively.
applicable.
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Continues from previous page »Disclosure 303-4-eWater dischargee. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.
Disclosure 303-5-aWater consumption
a. Total water consumption from allareas in megaliters.
See also ‘Guidance for Disclosure 303-5’

Comments
Continues from previous page »W1.2b requests organizations to include
any contextual information necessary
to understand how the volumetricdata have been compiled, such as
any standards, methodologies, andassumptions used.
W1.2b further requests organizations
to indicate if the ‘water consumption’figure is based on an aggregation of
local measurements, an aggregationof local calculations, or is a companywide calculation (for example, using
withdrawals minus discharges).

Extract: If the reporting organization
cannot directly measure water
consumption, it may calculate this using
the following formula:
Water consumption=
Total water withdrawal
Total water discharge
Disclosure 303-5-dWater consumption
d. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used, including whether
the information is calculated,
estimated, modeled, or sourced
from direct measurements, and theapproach taken for this, such as theuse of any sector-specific factors.
See also ‘Guidance for Disclosure 303-5’
Extract: If the reporting organization
cannot directly measure water
consumption, it may calculate this using
the following formula:
Water consumption=
Total water withdrawal
Total water discharge

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Comments

W1.2d
Provide the proportion of your total
withdrawals sourced from water
stressed areas.

GRI 303: WATER AND EFFLUENTS

Water withdrawal from areas withwater stressSee also ‘Requested content’ for W1.2d
in the CDP Water Security Reporting
Guidance 2018

Disclosure 303-3-bWater withdrawal

The information requested underW1.2d can be reported under GRI
b. Total water withdrawal from all
Disclosure 303-3-b (Total water
areas with water stress in megaliters,
withdrawal from all areas with waterand a breakdown of this total by thestress). However, take the following into
following sources, if applicable:consideration:i. Surface water;
ii. Groundwater;
Proportion vs. volumetric dataiii. Seawater;
iv. Produced water;
Disclosure 303-3-b requires an absolutev. Third-party water, and afigure in megaliters, while W1.2d
breakdown of this total by therequests a proportion instead ofwithdrawal sources listed in i-iv.
volumetric data.
See also ‘Guidance for Disclosure 303-3-b’Disclosure 303-3-dWater withdrawal
d. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.
Clause 2.1 in Disclosure 303-3
Water withdrawal
2.1 When compiling the information
specified in Disclosure 303-3, thereporting organization shall use
publicly available and credible tools andmethodologies for assessing water stressin an area.

The volume of water withdrawn instressed areas that is used to calculate
the proportion of withdrawals fromstressed areas requested under W1.2d
can be reported under Disclosure303-3-b.
Disclosure 303-3-b further requires a
breakdown of total water withdrawal
from all areas with water stressby source. This information is not
requested under W1.2d.
Assessing water stress in an area
The information requested underW1.2d can be reported under
Disclosure 303-3-b if the identification
tool used to assess water stressed areas
when responding to W1.2d is the sameas the publicly available and credible tool
or methodology used for assessing areas
with water stress when reporting on
Disclosure 303-3-b.
Identification tool
The information on the identification
tool requested under W1.2d can bereported under GRI Disclosure 303-3-d.
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Comments
Continues from previous page »W1.2d requests organizations to report
the tool used to identify whether theirwithdrawals are located in geographic
areas of water stress, and to report
how the tool was used.
Disclosure 303-3-d requires reporting
any contextual information necessary
to understand how the data have been
compiled, in addition to the tools or
methodologies used for assessing water
stress in an area. This information is not
requested under W1.2d.
Publicly available and credible tools
and methodologies
The information requested underW1.2d can be used to meet GRI clause
2.1, if the tool used to identify whether
withdrawals are located in geographic
areas of water stress is a publicly
available and credible tool.
W1.2d requests organizations to report
the tool used to identify whether theirwithdrawals are located in geographic
areas of water stress. Organizations canselect from four publicly available andcredible methodologies for assessing
levels of water stress. If they have used a
different tool, methodology or data set,
they are requested to provide a label forthe tool/approach used and give details.

W1.2h
Provide total water withdrawal data bysource.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W1.2h
in the CDP Water Security Reporting
Guidance 2018

GRI 303: WATER AND EFFLUENTS

Water withdrawal by source

Disclosure 303-3-aWater withdrawal

The information requested underW1.2h can be reported under GRI
Disclosure 303-3-a (Breakdown of totala. Total water withdrawal from allwater withdrawal from all areas byareas in megaliters, and a breakdown
source). However, take the followingof this total by the following sources,
into consideration:
if applicable:
i. Surface water;
Withdrawal sources
ii. Groundwater;iii. Seawater;• Disclosure 303-3-a does not
iv. Produced water;
distinguish between fresh surface
v. Third-party water.
water and brackish surface water.
The source ‘Surface water’ includes
See also ‘Guidance for Disclosure 303-3’
all water that occurs naturally on the
Earth’s surface whether it is fresh or
Extract: Surface water includes collectedbrackish surface water. The following
or harvested rainwater.
two figures requested under W1.2h
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Comments

Continues from previous page »Continues from previous page »Disclosure 303-3-c
Water withdrawal

can be combined and reported as
one figure under Disclosure 303-3-a(Surface water):c. A breakdown of total water
withdrawal from each of thesources listed in Disclosures ­303-3-aand 303-3-b in megaliters by thefollowing categories:
i. Freshwater (≤1,000 mg/L Total
Dissolved Solids);
ii. Other water (>1,000 mg/L Total
Dissolved Solids).
See also ‘Guidance for Disclosure 303-3-c’Extract: Other water constitutes any
water that has a concentration of total
dissolved solids higher than 1,000 mg/L.
Other water is therefore all waterthat does not fall into the freshwater
category.

•

The figure for ‘Fresh surface
water’ requested underW1.2h can be reported under
Disclosure 303-3-a-i (Surface
water).

•

The figure for ‘Brackish surface
water/seawater’ requested underW1.2h needs to be broken down
into brackish surface water andseawater. The figure for brackishsurface water can be reported
under Disclosure 303-3-a-i(Surface water).

•

Disclosure 303-3-a requires aseparate figure for seawater,whereas W1.2h requests a
combined figure for seawater andbrackish surface water. The figurefor ‘Brackish surface water/seawater’requested under W1.2h needs to bebroken down into brackish surface
water and seawater. The figure forseawater can be reported under
Disclosure 303-3-a-iii (Seawater).

•

Disclosure 303-3-a does notdistinguish between renewable andnon-renewable groundwater. The
figures for renewable and nonrenewable groundwater requested
under W1.2h can be combined
and reported as one figure under
Disclosure 303-3-a-ii (Groundwater).

•

The figure for ‘Produced water’requested under W1.2h can bereported under Disclosure 303-3-a-iv(Produced water).

•

The figure for ‘Third party sources’
requested under W1.2h can bereported under Disclosure 303-3-a-v(Third-party water).

Disclosure 303-3-dWater withdrawal
d. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.

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Continues from previous page »Rainwater
Organizations may choose to exclude
collected rainwater from their water
withdrawal volumes requested underW1.2h, only if the resulting error in
their water balance would be less than
5%. Disclosure 303-3-a requires theinclusion of rainwater when reporting
the withdrawal volumes.
Freshwater vs. other water
The information requested underW1.2h can be reported under GRI
Disclosure 303-3-c (Breakdown of
total water withdrawal from each of
the sources by freshwater and otherwater). However, take the following into
consideration:
Concentration of total dissolved solids
Disclosure 303-3-c requires a
breakdown of the water withdrawn
from each of the sources (surface water,
groundwater, seawater, produced water,
third-party water) by the categories
freshwater and other water. GRI’s
definition of freshwater is water with aconcentration of total dissolved solids
equal to or below 1,000 mg/L. Other
water constitutes any water that has aconcentration of total dissolved solids
higher than 1,000 mg/L.
W1.2h distinguishes between fresh
surface water and brackish surface
water/seawater based on theconcentration of total dissolved solids.
Fresh surface water is defined by CDP
as having a low concentration of total
dissolved solids – at least below 10,000
mg/L. (‘High quality’ fresh water sources
are typically characterized as having
concentrations of total dissolved solids
less than 1,000 mg/L). Brackish surface
water has a high concentration of total
dissolved solids – at least higher than
10,000 mg/L. Finally, seawater has aContinues on next page »Linking GRI and CDP

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Comments
Continues from previous page »typical concentration of total dissolved
solids above 35,000 mg/L.
•

Only withdrawals with aconcentration of total dissolved
solids equal to or below 1,000 mg/L
included under W1.2h (Fresh surface
water) can be reported under
Disclosure 303-3-c-i (Freshwater)
for the withdrawal source ‘Surface
water’.

•

The figure for ‘Fresh surface
water’ with a concentration of
total dissolved solids higher than
1,000 mg/L and the figure for‘Brackish surface water’ requested
under W1.2h can be combined
and reported as one figure under
Disclosure 303-3-c-ii (Other water)
for the withdrawal source ‘Surface
water’.

•

Only the figure for ‘Seawater’requested under W1.2h can bereported under Disclosure 303-c-ii(Other water) for the withdrawal
source ‘Seawater’.

Disclosure 303-3-c further requires a
breakdown of the water withdrawn
from the sources ‘Produced water’ and‘Third-party water’ by the categories
freshwater and other water. This
information is not requested underW1.2h.
Contextual information
The information requested underW1.2h can be reported under GRI
Disclosure 303-3-d.
W1.2h requests organizations to report
whether their withdrawal volumes foreach source are estimated, modelled,
or sourced from direct measurements,
and, if so, to report the estimation ormodelling methods used.

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Comments

W1.2i
Provide total water discharge data bydestination.

GRI 303: WATER AND EFFLUENTS

Water discharge by destination

Disclosure 303-4-aWater discharge

The information requested under W1.2i
can be reported under GRI Disclosure303-4-a (Breakdown of total water
discharge to all areas by destination).
However, take the following into
consideration:

Destination:• Fresh surface water• Brackish surface water/seawater• Groundwater• Third-party destinations
See also ‘Requested content’ for W1.2i
in the CDP Water Security Reporting
Guidance 2018a. Total water discharge to all areas
in megaliters, and a breakdown of
this total by the following types ofdestination, if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Third-party water, and thevolume of this total sent for
use to other organizations, if
applicable.

Discharge destinations•

See also ‘Guidance for Disclosure 303-4-a-iv’
Extract: An example of third-party
water discharge is when an organization
sends water and effluents to otherorganizations for use. In these instances,
the organization is required to reportthe volume of this water discharge
separately.
Disclosure 303-4-eWater dischargee. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.

Disclosure 303-4-a does notdistinguish between fresh surface
water and brackish surface water.
The destination ‘Surface water’includes all water that occurs
naturally on the Earth’s surface
whether it is fresh or brackishsurface water. The following two
figures requested under W1.2i canbe combined and reported as one
figure under Disclosure 303-4-a-i(Surface water):•

The figure for ‘Fresh surface
water’ requested underW1.2i can be reported under
Disclosure 303-4-a-i (Surface
water).

•

The figure for ‘Brackish surface
water/seawater’ requested underW1.2i needs to be broken down
into brackish surface water andseawater. The figure for brackishsurface water can be reported
under Disclosure 303-4-a-i(Surface water).

•

Disclosure 303-4-a requires aseparate figure for seawater,whereas W1.2i requests a combined
figure for seawater and brackishsurface water. The figure for‘Brackish surface water/seawater’requested under W1.2i needs to bebroken down into brackish surface
water and seawater. The figure forseawater can be reported under
Disclosure 303-4-a-iii (Seawater).

•

The figure for ‘Groundwater’requested under W1.2i can bereported under Disclosure 303-4-a-ii(Groundwater).
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Comments
Continues from previous page »•The figure for ‘Third-party
destinations’ requested under W1.2i
can be reported under Disclosure303-4-a-iv (Third-party water).

Third party
For discharges to a third party, W1.2i
mentions that it is important to state if
this includes water discharged to otherorganizations for further use. If theinformation reported to CDP shows
the volume of water sent to otherorganizations, this can be reported
under Disclosure 303-4-a-iv (Volume of
total third-party water sent for use toother organizations).
Rainwater and domestic sewage
Organizations may choose to exclude
collected rainwater and domestic
sewage from their water discharge
volumes requested under W1.2i,
unless this would result in an error
in their water balance of more than
5%. Further, domestic sewage is notregarded as water discharge. However,if wastewater comes from domestic
sources but is predominantly generated
from sector business activities, e.g.,
healthcare residential properties, thisshould be reported if it would result inan error in their balance of more than
5%. Disclosure 303-4-a requires theinclusion of rainwater and domestic
sewage when reporting the discharge
volumes.
Contextual information
The information requested under W1.2i
can be reported under GRI Disclosure303-4-e.
W1.2i requests organizations to report
whether the volumes discharged to each
destination are estimated, modelled,
or sourced from direct measurements,
and, if so, to report the estimation ormodelling methods used.

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Value-chain engagement
W1.4
GRI 303: WATER AND EFFLUENTS
Do you engage with your value chain on
water-related issues?
Disclosure 303-1-cInteractions with water as a shared
W1.4aresource
What proportion of suppliers do you
c. A description of how water-related
request to report on their water use,
impacts are addressed, including
risks and/or management information
how the organization works withand what proportion of yourstakeholders to steward water as aprocurement spend does this represent?
shared resource, and how it engages
with suppliers or customers with
W1.4b
significant water-related impacts.
Provide details of any other waterrelated supplier engagement activity.
See also ‘Guidance for Disclosure 303-1-c’

The information requested under W1.4,
W1.4a, W1.4b, W1.4c, and W1.4d
can be reported under GRI Disclosure303-1-c on how the organization
engages with suppliers or customers
with significant water-related impacts.
However, these CDP questions have abroader scope, as they refer to waterrelated engagement with all suppliers,
customers, or other partners in the value
chain, whereas Disclosure 303-1-c only
focuses on engagement with suppliers
or customers with significant waterrelated impacts.

W1.4c
What is your organization’s
rationale and strategy for prioritizing
engagements with customers or otherpartners in its value chain?

Disclosure 303-1-c further requires
a description of how water-related
impacts are addressed, including
how the organization works withstakeholders to steward water as ashared resource. This information is not
requested under W1.4, W1.4a, W1.4b,
W1.4c, and W1.4d.

W1.4d
Why do you not engage with any stagesof your value chain on water-related
issues and what are your plans?

Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

W2 Business impacts
Recent impacts on your business
W2.1
Has your organization experienced any
detrimental water-related impacts?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

W2.1a
Describe the water-related detrimental
impacts experienced by yourorganization, your response, and thetotal financial impact.

Disclosure 103-1-aExplanation of the material topic
and its Boundary

See also ‘Requested content’ for W2.1ain the CDP Water Security Reporting
Guidance 2018

a. An explanation of why the topic ismaterial.
See also ‘Guidance for Disclosure 103-1-a’Extract: The explanation of why the
topic is material can include:••

Water-related impacts
The description of the water-related
detrimental impacts experienced by
the organization requested under W2.1
and W2.1a can be reported under GRI
Disclosure 103-1-a.
The explanation of why the topic ismaterial as required by Disclosure103-1-a can include a description of thesignificant impacts identified regarding
water and effluents.

Response to water-related impacts
a description of the significant
impacts identified and the reasonable The description of the response to
expectations and interests of
the water-related detrimental impacts
stakeholders regarding the topic;
experienced by the organization
requested under W2.1a can bea description of the process, such asreported under GRI Disclosures 103-2,
due diligence, that the organization
103-3, and 303-1-c.
used to identify the impacts related
to the topic.
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Continues from previous page »Disclosure 103-2
The management approach and its
components
a. An explanation of how theorganization manages the topic.
b. A statement of the purpose of the
management approach.
c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Specific actions, such asprocesses, projects, programs
and initiatives
Disclosure 103-3
Evaluation of the management
approacha. An explanation of how theorganization evaluates the
management approach, including:i. the mechanisms for evaluating
the effectiveness of the
management approach;ii. the results of the evaluation of
the management approach;iii. any related adjustments to the
management approach.
GRI 303: WATER AND EFFLUENTS
Disclosure 303-1-cInteractions with water as a sharedresourcec. A description of how water-related
impacts are addressed, including
how the organization works withstakeholders to steward water as ashared resource, and how it engages
with suppliers or customers withsignificant water-related impacts.
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Comments
Continues from previous page »W2.1a requests organizations to selectthe primary response strategy that mostclosely describes how the organization
has responded to past impacts, toprovide additional details of its response
strategy, and to describe the difference
the response has made/is likely to make.
Catchments/river basins
The information requested under W2.1a
can be reported under GRI clause 1.2.2.
W2.1a requests organizations to selectthe river basin for each water-related
detrimental impact experienced by theorganization.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

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Comments

Continues from previous page »Clause 1.2.2 in Disclosure 303-1
Interactions with water as a sharedresource
1.2.2 A list of specific catchments where
the organization causes significant
water-related impacts.
See also ‘Guidance for clause 1.2.2’
Compliance impacts
W2.2
In the reporting year, was yourorganization subject to any fines,
enforcement orders, and/or otherpenalties for water-related regulatory
violations?
W2.2a
Provide the total number and financial
value of all water-related fines.

GRI 303: WATER AND EFFLUENTS
Disclosure 303-4-d-iii
Water discharge
d. Priority substances of concern
for which discharges are treated,
including:iii. number of incidents of noncompliance with discharge limits.

The information requested under W2.2,
W2.2a, and W2.2b can be reported
under GRI Disclosure 303-4-d-iii.
However, these CDP questions havea broader scope than Disclosure303-4-d-iii, as they refer to waterrelated regulatory violations moregenerally.

The information requested under W2.2,
W2.2a, and W2.2b can be reported
Clause 2.4.1 in Disclosure 303-4
W2.2b
under GRI clause 2.4.1. However,
Water discharge
Provide details for all significant fines,
clause 2.4.1 has a broader scope thanenforcement orders and/or otherthese CDP questions, as it refers to
2.4.1 The number of occasions on which
penalties for water-related regulatory
all occasions on which discharge limits
discharge limits were exceeded.
violations in the reporting year, and yourwere exceeded whether these led to aplans for resolving them.
penalty or not.
See also ‘Requested content’ for W2.2b
in the CDP Water Security Reporting
Guidance 2018

W2.2b requests organizations to
select the type of incident that is mostapplicable to the penalty. Only thepenalties that relate to ‘effluent limit
exceedances’ for those substancesthat have been identified as priority
substances of concern for GRI can bereported under Disclosure 303-4-d-iii
and clause 2.4.1.

W3 Procedures
Risk identification and assessment procedures
W3.3
Does your organization undertake awater-related risk assessment?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

W3.3a
Select the options that best describe
your procedures for identifying andassessing water-related risks.

Disclosure 103-1-aExplanation of the material topic
and its Boundarya. An explanation of why the topic ismaterial.

W3.3b
Which of the following contextual issues
See also ‘Guidance for Disclosure 103-1-a’are considered in your organization’s
water-related risk assessments?
Continues on next page »Continues on next page »The information requested under W3.3,
W3.3a, W3.3b, W3.3c, and W3.3d canbe reported under GRI Disclosures103-1-a and 303-1-b.
The explanation of why the topic ismaterial as required by Disclosure103-1-a can include a description of theprocess that the organization used to
identify the impacts related to waterand effluents.

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Continues from previous page »W3.3c
Which of the following stakeholders are
considered in your organization’s waterrelated risk assessments?

Continues from previous page »Extract: The explanation of why the
topic is material can include:•

a description of the process, such as
due diligence, that the organization
used to identify the impacts related
to the topic.

W3.3d
Describe your organization’s process for
identifying, assessing, and responding to
GRI 303: WATER AND EFFLUENTS
water-related risks within your direct
operations and other stages of yourDisclosure 303-1-bvalue chain.
Interactions with water as a sharedresource
See also ‘Requested content’ for W3.3,
W3.3a, W3.3b, W3.3c, and W3.3d in the b. A description of the approach used
to identify water-related impacts,
CDP Water Security Reporting Guidance
including the scope of assessments,
2018
their timeframe, and any tools or
methodologies used.
See also ‘Guidance for Disclosure 303-1-b’Extract: When assessing impacts, it
is important that the organizationconsider its future impacts on water
quality and availability, as these factors
can change over time.

Comments
Continues from previous page »W3.3, W3.3a, W3.3b, W3.3c, andW3.3d request organizations to provide
information about the procedures
and tools used for risk identification,
information collection and assessment.
Organizations are further requested toprovide a rationale for the approach
to risk assessment and to explain the
choice of procedures and tools.
W3.3a requests organizations toindicate how far into the future risks
are considered. When assessing impacts
related to water and effluents using GRI
303: Water and Effluents, it is importantthat the organization consider its future
impacts.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

W4 Risks and opportunities
Risk exposure
W4.1a
How does your organization define
substantive financial or strategic impact
on your business?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)
Disclosure 103-1-aExplanation of the material topic
and its Boundarya. An explanation of why the topic ismaterial.
See also ‘Guidance for Disclosure 103-1-a’Extract: The explanation of why the
topic is material can include:•

26

Linking GRI and CDP

a description of the significant
impacts identified and the reasonable
expectations and interests ofstakeholders regarding the topic.

The information on water-related risk
exposure requested under W4.1a canbe reported under GRI Disclosure103-1-a, if the description of what
constitutes a “substantive impact”
explains why the topic of water andeffluents is material.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

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CDP Water Security Questions

GRI Disclosures

Comments

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

The information on water-related risks
and responses requested under W4.2
and W4.2a can be reported under GRI
Disclosures 103-1-a, 103-2, 103-3, and303-1-c. However, Disclosures 103-1-a,
103-2, and 103-3 have a broader scopethan these CDP questions, as they referto the management approach for waterand effluents more generally.

Water-related risks and response
W4.2
Provide details of identified risks in yourdirect operations with the potential tohave a substantive financial or strategic
impact on your business, and yourresponse to those risks.
W4.2a
Provide details of risks identified
within your value chain (beyond direct
operations) with the potential to have asubstantive financial or strategic impact
on your business, andyour response to those risks.
See also ‘Requested content’ for W4.2
and W4.2a in the CDP Water Security
Reporting Guidance 2018

Disclosure 103-1-aExplanation of the material topic
and its Boundarya. An explanation of why the topic ismaterial.

W4.2 and W4.2a request organizations
to select the option that best describes
the primary potential impact to theExtract: The explanation of why theorganization due to the risk driver,topic is material can include:
and to include a description of how• a description of the significant
the risk driver could or will impact the
impacts identified and the reasonable organization, including the nature of any
expectations and interests ofsecondary impacts.
stakeholders regarding the topic.
W4.2 and W4.2a further request
Disclosure 103-2
organizations to select the response
The management approach and its
strategy that most closely describes how
components
the organization expects to respond to
the reported risk, to provide additionala. An explanation of how thedetails of its response to mitigate,organization manages the topic.
control, transfer or accept the risks, andb. A statement of the purpose of theto describe the difference the responsemanagement approach.
has made/is likely to make.
See also ‘Guidance for Disclosure 103-1-a’c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Specific actions, such asprocesses, projects, programs
and initiatives

Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

Disclosure 103-3
Evaluation of the management
approacha. An explanation of how theorganization evaluates the
management approach, including:i. the mechanisms for evaluating
the effectiveness of the
management approach;ii. the results of the evaluation of
the management approach;iii. any related adjustments to the
management approach.
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GRI Disclosures

Comments

Continues from previous page »GRI 303: WATER AND EFFLUENTS
Disclosure 303-1-cInteractions with water as a sharedresourcec. A description of how water-related
impacts are addressed, including
how the organization works withstakeholders to steward water as ashared resource, and how it engages
with suppliers or customers withsignificant water-related impacts.
See also ‘Guidance for Disclosure 303-1-c’
W5 Facility-level water accounting
Facility-level water accounting
W5.1
For each facility referenced in W4.1c,
provide coordinates, total wateraccounting data and comparisons withthe previous reporting year.
W5.1a
For each facility referenced in W5.1,
provide withdrawal data by water
source.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W5.1
and W5.1a in the CDP Water Security
Reporting Guidance 2018

GRI 303: WATER AND EFFLUENTS

Total water consumption

Clause 2.2.1 in Disclosure 303-3
Water withdrawal

The information on water consumption
requested under W5.1 can be reported
under GRI clause 2.5.1. However, takethe following into consideration:

2.2.1 A breakdown of total water
withdrawal in megaliters by withdrawal
source categories listed in Disclosure
Facilities to be reported
303-3, at each facility in areas with water
stress.
W5.1 requests information for eachfacility exposed to any type of water
Disclosure 303-3-drisks that could have a substantive
Water withdrawal
impact on the business, whereas clause
2.5.1 only requests information ford. Any contextual information necessaryeach facility in areas with water stress.
to understand how the data have
If these facilities are the same, thebeen compiled, such as any standards,
information requested under W5.1 canmethodologies, and assumptions used.
be reported under clause 2.5.1.
Clause 2.5.1 in Disclosure 303-5
Water consumption
2.5.1 Total water consumption inmegaliters at each facility in areas withwater stress.
Disclosure 303-5-dWater consumption

Water withdrawal by source
The information on water withdrawal bywater source requested under W5.1acan be reported under GRI clause
2.2.1. However, take the following into
consideration:

Facilities to be reported
d. Any contextual informationnecessary to understand how theW5.1a requests information for eachdata have been compiled, such
facility exposed to any type of water
as any standards, methodologies,
risks that could have a substantive
and assumptions used, including
impact on the business, whereas clause
whether the information is calculated, 2.2.1 only requests information for
estimated, modeled, or sourced
each facility in areas with water stress.
from direct measurements, and the
If these facilities are the same, theapproach taken for this, such as the information requested under W5.1a canuse of any sector-specific factors.
be reported under clause 2.2.1.
Continues on next page »28

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CDP Water Security Questions

GRI Disclosures

Comments

Continues from previous page »See also ‘Guidance for Disclosure 303-5’
Extract: If the reporting organization
cannot directly measure water
consumption, it may calculate this using
the following formula:Continues from previous page »Withdrawal sources•

Water consumption=
Total water withdrawal
Total water discharge

Clause 2.2.1 does not distinguishbetween fresh surface water andbrackish surface water. The source‘Surface water’ includes all waterthat occurs naturally on the Earth’s
surface whether it is fresh or
brackish surface water. The following
two figures requested under W5.1acan be combined and reported
as one figure under clause 2.2.1(Surface water):•

The figure for ‘Fresh surface
water’ requested under W5.1acan be reported under clause
2.2.1 (Surface water).

•

The figure for ‘Brackish surface
water/seawater’ requested underW5.1a needs to be broken down
into brackish surface water andseawater. The figure for brackishsurface water can be reported
under clause 2.2.1 (Surface
water).

•

Clause 2.2.1 requests a separate
figure for seawater, whereas W5.1arequests a combined figure forseawater and brackish surface water.
The figure for ‘Brackish surface
water/seawater’ requested underW5.1a needs to be broken down
into brackish surface water andseawater. The figure for seawater
can be reported under clause 2.2.1(Seawater).

•

Clause 2.2.1 does not distinguishbetween renewable and nonrenewable groundwater. The figures
for renewable and non-renewablegroundwater requested underW5.1a can be combined andreported as one figure under clause
2.2.1 (Groundwater).

•

The figure for ‘Produced water’requested under W5.1a canbe reported under clause 2.2.1(Produced water).
Continues on next page »Linking GRI and CDP

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GRI Disclosures

Comments
Continues from previous page »•The figure for ‘Third party sources’
requested under W5.1a can bereported under clause 2.2.1 (Thirdparty water).

Rainwater
Organizations may choose to exclude
collected rainwater from their water
withdrawal volumes requested underW5.1a, only if the resulting error in
their water balance would be less than
5%. Clause 2.2.1 requests the inclusionof rainwater when reporting thewithdrawal volumes.
Contextual information
The information requested under W5.1
and W5.1a can be reported under GRI
Disclosures 303-3-d and 303-5-d.
W5.1 and W5.1a request organizations
to report whether the volumes for
total water consumption and water
withdrawal by water source for eachfacility are estimated, modelled, or
sourced from direct measurements,
and, if so, to report the estimation ormodelling methods used.
W5.1 further requests organizations
to include any contextual informationnecessary to understand how thevolumetric data have been compiled,such as any standards, methodologies,
and assumptions used, and to indicate
if the ‘water consumption’ figure
is based on local measurements or
is a calculation (for example, using
withdrawals minus discharges).

30

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GRI Disclosures

Comments

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

Policies

W6 Governance
Water policy
W6.1
Does your organization have a water
policy?

W6.1aDisclosure 103-2-c-i, 103-2-c-ii,
Select the options that best describe the 103-2-c-iii
scope and content of your water policy. The management approach and its
components
See also ‘Requested content’ for W6.1ac. A description of the following, if thein the CDP Water Security Reporting
management approach includes that
Guidance 2018
component:i. Policies (and the related
reporting recommendations
under clause 1.3)
ii. Commitments (and the related
reporting recommendations
under clause 1.4)
iii. Goals and targets (and the related
reporting recommendations
under clause 1.5)

The information requested under W6.1
and W6.1a can be reported under GRI
Disclosure 103-2-c-i (and the related
reporting recommendations underclause 1.3).
Commitments
The information requested under W6.1acan be reported under Disclosure103-2-c-ii (and the related reporting
recommendations under clause 1.4),
if the content of the water policy
includes commitments, for example
commitments beyond regulatorycompliance or commitments to alignwith public policy initiatives, such as the
SDGs.
Goals and targets
The information requested under W6.1acan be reported under Disclosure103-2-c-iii (and the related reporting
recommendations under clause 1.5), if
the content of the water policy includes
company water targets and goals.

Board oversight
W6.2
Is there board level oversight of waterrelated issues within your organization?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

W6.2a
Identify the position(s) of theindividual(s) on the board withresponsibility for water-related issues.

Disclosure 103-2-c-iv
The management approach and its
components

W6.2b
Provide further details on the board’s
oversight of water-related issues

The information requested under W6.2,
W6.2a, and W6.2b can be reported
under GRI Disclosure 103-2-c-iv (andthe related reporting recommendation
under clause 1.6.1).

c. A description of the following, if the
management approach includes thatcomponent:
iv. Responsibilities (and the related
reporting recommendation
under clause 1.6.1)

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31» Comprehensive table: CDP-to-GRI

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GRI Disclosures

Comments

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

The information requested under W6.3
can be reported under GRI Disclosure103-2-c-iv (and the related reporting
recommendation under clause 1.6.1).

Management responsibility
W6.3
Below board level, provide the highestlevel management position(s) orcommittee(s) with responsibility forwater-related issues.

Disclosure 103-2-c-iv
The management approach and its
components
c. A description of the following, if the
management approach includes thatcomponent:
iv. Responsibilities (and the related
reporting recommendation
under clause 1.6.1)

W7 Business strategy
Strategic plan
W7.1
Are water-related issues integrated into
any aspects of your long-term strategic
business plan, and if so how?
See also ‘Requested content’ for W7.1
in the CDP Water Security Reporting
Guidance 2018

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)

The information requested under W7.1
can be reported under GRI Disclosure103-2.

Disclosure 103-2
The management approach and its
components

W7.1 requests organizations to consider
if, what and how water-related issues
have affected the following aspectsof their business planning: long-termbusiness objectives, strategy forachieving long-term objectives, andfinancial planning.

a. An explanation of how theorganization manages the topic.
b. A statement of the purpose of the
management approach.
c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Specific actions, such asprocesses, projects, programs
and initiatives

Scenario analysis
W7.3
Does your organization use climaterelated scenario analysis to inform its
business strategy?
W7.3a
Has your organization identified any
water-related outcomes from yourclimate-related scenario analysis?

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)
Disclosure 103-1-aExplanation of the material topic
and its Boundarya. An explanation of why the topic ismaterial.
See also ‘Guidance for Disclosure 103-1-a’Continues on next page »32

Linking GRI and CDP

Continues on next page »Use of scenario analysis
The information requested under W7.3,
W7.3a and W7.3b can be reported
under GRI Disclosure 103-1-a todescribe the process used to identify the
impacts related to the topic of waterand effluents and the significant impacts
identified through the use of scenario
analysis, if water-related outcomes havebeen identified.
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CDP Water Security Questions

GRI Disclosures

Continues from previous page »W7.3b
What water-related outcomes wereidentified from the use of climaterelated scenario analysis, and what wasyour organization’s response?
See also ‘Requested content’ for W7.3b
in the CDP Water Security Reporting
Guidance 2018

Comments

Continues from previous page »Extract: The explanation of why the
topic is material can include:

Continues from previous page »Response to water-related
outcomes•a description of the significant
The information requested underimpacts identified and the reasonable
W7.3b can be reported under GRI
expectations and interests ofDisclosure 103-2.
stakeholders regarding the topic;•

a description of the process, such as
due diligence, that the organization
used to identify the impacts related
to the topic.

W7.3b requests organizations to
describe their response to any waterrelated outcomes identified through theuse of scenario analysis.

Disclosure 103-2
The management approach and its
components
a. An explanation of how theorganization manages the topic.
b. A statement of the purpose of the
management approach.
c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Specific actions, such asprocesses, projects, programs
and initiatives
W8 Targets
Targets and goals
W8.1
Describe your approach to setting andmonitoring water-related targets and/or
goals.
W8.1a
Provide details of your water targets
that are monitored at the corporate
level, and the progress made.
W8.1b
Provide details of your corporate
water goal(s) that are monitored at thecorporate level and the progress made.

GRI 103: MANAGEMENTAPPROACH (used together withGRI 303: Water and Effluents)
Disclosure 103-2-c-iii
The management approach and its
components
c. A description of the following, if the
management approach includes thatcomponent:
iii. Goals and targets (and the related
reporting recommendations
under clause 1.5)

See also ‘Requested content’ for W8.1,
W8.1a, and W8.1b in the CDP Water
Security Reporting Guidance 2018
Continues on next page »The information requested under W8.1,
W8.1a, and W8.1b can be reported
under GRI Disclosure 103-2-c-iii (andthe related reporting recommendations
under clause 1.5), and Disclosure303-1-d.
W8.1 requests a company-specificdescription of the general approach tosetting water-related targets and goals.
This may include:•

how the organization ensures thattargets and goals reflect geographic,
regulatory, and other contextual
factors, such as the use of sciencebased hydrological models or theneeds of other users in a basin;
Continues on next page »Linking GRI and CDP

33

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GRI Disclosures

Comments

Continues from previous page »GRI 303: WATER AND EFFLUENTS

Continues from previous page »•Disclosure 303-1-dInteractions with water as a sharedresourced. An explanation of the process
for setting any water-related
goals and targets that are part ofthe organization’s management
approach, and how they relate to
public policy and the local context ofeach area with water stress.
See also ‘Guidance for Disclosure 303-1-d’Extract: Meaningful targets for managing
water-related impacts:

34

Linking GRI and CDP•

account for the local context wherewater is withdrawn and discharged;•

are scientifically informed bysustainable thresholds and the social
context of a given catchment;•align with public sector efforts, suchas the water-related targets of the
UN Sustainable Development Goals,
in particular Goal 6, or targets set
by national and local government
institutions;•

are informed by the advocacy
of other stakeholders, such ascivil society organizations, tradeassociations, and action groups.

any formal motivations (companywide or other) that drive thesetting of targets and goals – suchas adherence to water-related
public policy agendas, such as theSustainable Development Goals, or
local environmental initiatives.

W8.1a and W8.1b request a descriptionof targets or goals monitored at thecorporate level. This description may
include:•if the target or goal is the same forall basins/facilities/products, or if it isaligned with local risk levels;•

if a company-wide target is driven by
local challenges.

GRI to CDP Comprehensive Linkage Table (B2)
How is GRI 303: Water and Effluents 2018 aligned with the CDP water security
questionnaire (2018)?
The table below details the linkages between GRI 303: Water and Effluents 2018 and the CDP water security questionnaire(2018). The table is useful for organizations that have reported on the topic of water and effluents in accordance withGRI 303: Water and Effluents 2018 and would like to use this information as input for responding to the CDP questionnaire.
The comments in the table support and expand on the linkages between the two reporting frameworks.
The table only includes disclosures from GRI 303: Water and Effluents 2018 that can be used to report on at least one of the
CDP water security questions (2018).
GRI Disclosures

CDP Water Security Questions

Comments

GRI 103: Management Approach (used together with GRI 303: Water and Effluents)
Disclosure 103-1 Explanation of the material topic and its Boundarya. An explanation of why the topic ismaterial.
See also ‘Guidance for Disclosure 103-1-a’Extract: The explanation of why the
topic is material can include:••

W2 BUSINESS IMPACTS

Water-related impacts

Recent impacts on your business

The explanation of why the topic ismaterial as required by GRI Disclosure103-1-a can include a description of thesignificant impacts identified regarding
water and effluents. If this descriptionof the significant impacts includes
information on the effects of those
impacts on the organization, it can bereported under W2.1 and W2.1a.

W2.1
Has your organization experienced any
detrimental water-related impacts?

a description of the significant
W2.1a
impacts identified and the reasonable
Describe the water-related detrimental
expectations and interests ofimpacts experienced by yourstakeholders regarding the topic;
organization, your response, and thea description of the process, such as total financial impact.
due diligence, that the organization
used to identify the impacts related See also ‘Requested content’ for W2.1ato the topic.
in the CDP Water Security Reporting
Guidance 2018
W3 PROCEDURES
Risk identification and assessment
procedures
W3.3
Does your organization undertake awater-related risk assessment?
W3.3a
Select the options that best describe
your procedures for identifying andassessing water-related risks.

Water-related risks
The information required by Disclosure103-1-a can be reported under W4.1a
on water-related risk exposure, if the
explanation of why the topic of waterand effluents is material describes what
constitutes a “substantive impact”.
The information required by Disclosure103-1-a can be reported under W4.2
and W4.2a on water-related risks.
However, Disclosure ­103-1-a has
a broader scope than these CDPquestions, as it refers to the
management approach for waterand effluents more generally.

W4.2 and W4.2a request organizations
to select the option that best describes
W3.3b
the primary potential impact to the
Which of the following contextual issues organization due to the risk driver,are considered in your organization’s
and to include a description of how
water-related risk assessments?
the risk driver could or will impact theorganization, including the nature of any
W3.3c
secondary impacts.
Which of the following stakeholders are
considered in your organization’s waterrelated risk assessments?
Continues on next page »Continues on next page »Linking GRI and CDP

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CDP Water Security Questions
Continues from previous page »Water risk assessment

See also ‘Requested content’ for W3.3,
W3.3a, W3.3b, W3.3c, and W3.3d in the
CDP Water Security Reporting Guidance
2018
W4 RISKS AND OPPORTUNITIESThe explanation of why the topic ismaterial as required by Disclosure103-1-a can include a description of theprocess that the organization used to
identify the impacts related to waterand effluents.

Risk exposure

Use of scenario analysis

W4.1a
How does your organization define
substantive financial or strategic impact
on your business?

The information required by GRI
Disclosure 103-1-a can be reported
under W7.3, W7.3a, and W7.3b, if theorganization used scenario analysis to
identify the impacts related to the topic
of water and effluents.

W4.2
Provide details of identified risks in yourdirect operations with the potential tohave a substantive financial or strategic
impact on your business, and yourresponse to those risks.
W4.2a
Provide details of risks identified
within your value chain (beyond direct
operations) with the potential to have asubstantive financial or strategic impact
on your business, and your response to
those risks.
See also ‘Requested content’ for W4.2
and W4.2a in the CDP Water Security
Reporting Guidance 2018
W7 BUSINESS STRATEGY
Scenario analysis
W7.3
Does your organization use climaterelated scenario analysis to inform its
business strategy?
Continues on next page »Linking GRI and CDP

Continues from previous page »W3.3d
Describe your organization’s process for
identifying, assessing, and responding towater-related risks within your direct
operations and other stages of yourvalue chain.

Water-related risks and response

36

Comments

The information required by GRI
Disclosure 103-1-a can be reported
under W3.3, W3.3a, W3.3b, W3.3c,
and W3.3d.

The explanation of why the topic
of water and effluents is material as
required by Disclosure 103-1-a can
include a description of the significant
impacts identified through the use of
scenario analysis. This can be used todescribe the water-related outcomes asrequested by W7.3b.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

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Comments

Continues from previous page »W7.3a
Has your organization identified any
water-related outcomes from yourclimate-related scenario analysis?
W7.3b
What water-related outcomes wereidentified from the use of climaterelated scenario analysis, and what wasyour organization’s response?
See also ‘Requested content’ for W7.3b
in the CDP Water Security Reporting
Guidance 2018b. The Boundary for the material topic,
which includes a description of:i. where the impacts occur;ii. the organization’s involvementwith the impacts. For example,
whether the organization has
caused or contributed to theimpacts, or is directly linked tothe impacts through its business
relationships.

W0 INTRODUCTION MODULE
Introduction
W0.5
Select the option that best describes
the reporting boundary for companies,
entities, or groups for which water
impacts on your business are being
reported.

See also ‘Guidance for Disclosure 103-1-b’c. Any specific limitation regarding the
topic Boundary.
See also ‘Guidance for Disclosure 103-1-c’

W0 INTRODUCTION MODULE
Introduction
W0.6
Within this boundary, are there any
geographies, facilities, water aspects, orother exclusions from your disclosure?

The information on where the impacts
occur as required by GRI Disclosure103-1-b can be reported under W0.5,
provided that the organizational entities
included in the responses to the CDPquestions are the same as the entities
where the impacts occur, i.e., theorganizational entities reported on are
identical.
For more information on the term
‘boundary’, see the section ‘How to use
this document’ on pages 5-7.
The information required by GRI
Disclosure 103-1-c can be reported
under W0.6 and W06.a.
For more information on the term
‘boundary’, see the section ‘How to use
this document’ on pages 5-7.

W0.6a
Please report the exclusions.

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Comments

Disclosure 103-2 The management approach and its components
a. An explanation of how theorganization manages the topic.
b. A statement of the purpose of the
management approach.
c. A description of the following, if the
management approach includes thatcomponent:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Specific actions, such asprocesses, projects, programs
and initiatives

W1 CURRENT STATE

Monitoring aspects of water use

Company-wide water accounting

The information required by GRI
Disclosure 103-2 can be reported underW1.2, if the organization’s approach to
managing water and effluents includes
monitoring different aspects of its water
use.

W1.2
Across all your operations, what
proportion of the following water
aspects are regularly measured andmonitored?
W2 BUSINESS IMPACTS
Recent impacts on your business
W2.1a
Describe the water-related detrimental
impacts experienced by yourorganization, your response, and thetotal financial impact.
See also ‘Requested content’ for W2.1ain the CDP Water Security Reporting
Guidance 2018
W4 RISKS AND OPPORTUNITIESWater-related risks and response
W4.2
Provide details of identified risks in yourdirect operations with the potential tohave a substantive financial or strategic
impact on your business, and yourresponse to those risks.
W4.2a
Provide details of risks identified
within your value chain (beyond direct
operations) with the potential to have asubstantive financial or strategic impact
on your business, and your response to
those risks.
See also ‘Requested content’ for W4.2
and W4.2a in the CDP Water Security
Reporting Guidance 2018

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Response to water-related impacts
and risks
The information required by GRI
Disclosure 103-2 can be reported
under W2.1a where it refers to existing
impacts, and W4.2 and W4.2a where
it refers to potential impacts. However,Disclosure 103-2 has a broader scopethan these CDP questions, as it refers
to the management approach for waterand effluents more generally.
W2.1a, W4.2, and W4.2a requestorganizations to select the primary
response strategy that most closely
describes how the organization has
responded to past impacts and potential
impacts (risks), to provide additional
details of its response strategy, and todescribe the difference the response has
made/is likely to make.
Business strategy
The information required by GRI
Disclosure 103-2 can be reported underW7.1, if the organization’s approach to
managing water and effluents includes
the integration of water-related issues
into business planning at the corporate
level for a time horizon beyond 5 years.
W7.1 requests organizations to consider
if, what and how water-related issues
have affected the following aspectsof their business planning: long-termbusiness objectives, strategy forachieving long-term objectives, andfinancial planning.
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Comments

Continues from previous page »Continues from previous page »W7 BUSINESS STRATEGY

Use of scenario analysis

Strategic plan

The information required by GRI
Disclosure 103-2 can be reported underW7.3b, if the organization’s approach to
managing water and effluents includes
the use of scenario analysis.

W7.1
Are water-related issues integrated into
any aspects of your long-term strategic
business plan, and if so how?
See also ‘Requested content’ for W7.1
in the CDP Water Security Reporting
Guidance 2018

W7.3b requests organizations to
describe their response to any waterrelated outcomes identified through theuse of scenario analysis.

Sceario analysis

Definition of impact

W7.3b
What water-related outcomes wereidentified from the use of climaterelated scenario analysis, and what wasyour organization’s response?

For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

See also ‘Requested content’ for W7.3b
in the CDP Water Security Reporting
Guidance 2018c. A description of the following, if the
management approach includes thatcomponent:i. Policies (and the related
reporting recommendations
under clause 1.3)
ii. Commitments (and the related
reporting recommendations
under clause 1.4)
iii. Goals and targets (and the related
reporting recommendations
under clause 1.5)
iv. Responsibilities (and the related
reporting recommendation
under clause 1.6.1)

W6 GOVERNANCE

Policies

Water policy

The information required by GRI
Disclosure103-2-c-i (and the related
reporting recommendations underclause 1.3) can be reported under W6.1
and W6.1a.

W6.1
Does your organization have a water
policy?

W6.1aCommitments
Select the options that best describe thescope and content of your water policy. The information required by GRI
Disclosure 103-2-c-ii (and the related
See also ‘Requested content’ for W6.1a
reporting recommendations underin the CDP Water Security Reporting
clause 1.4) can be reported under
Guidance 2018
W6.1a.
Board oversight
W6.2
Is there board level oversight of waterrelated issues within your organization?
W6.2a
Identify the position(s) of theindividual(s) on the board withresponsibility for water-related issues.
Continues on next page »W6.1a requests organizations to
describe the content of their water
policy, which can include commitments,for example commitments beyond
regulatory compliance or commitments
to align with public policy initiatives,
such as the SDGs.

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Continues from previous page »W6.2bProvide further details on the board’s
oversight of water-related issues
Management responsibility
W6.3
Below board level, provide the highestlevel management position(s) orcommittee(s) with responsibility forwater-related issues.

Comments
Continues from previous page »Responsibilities
The information required by GRI
Disclosure 103-2-c-iv (and the related
reporting recommendation under clause
1.6.1) can be reported under W6.2,
W6.2a, W6.2b, and W6.3.
Goals and targets

Targets and goals

The information required by GRI
Disclosure 103-2-c-iii (and the related
reporting recommendations underclause 1.5) can be reported underW6.1a, W8.1, W8.1a, and W8.1b.

W8.1
Describe your approach to setting andmonitoring water-related targets and/or
goals.

W6.1a requests organizations to
describe the content of their water
policy, which can include company watertargets and goals.

W8.1a
Provide details of your water targets
that are monitored at the corporate
level, and the progress made.

W8.1a and W8.1b request a descriptionof targets or goals monitored at thecorporate level.

W8 TARGETS

W8.1b
Provide details of your corporate
water goal(s) that are monitored at thecorporate level and the progress made.
See also ‘Requested content’ for W8.1,
W8.1a, and W8.1b in the CDP Water
Security Reporting Guidance 2018
Disclosure 103-3 Evaluation of the management approacha. An explanation of how theorganization evaluates the
management approach, including:i. the mechanisms for evaluating
the effectiveness of the
management approach;ii. the results of the evaluation of
the management approach;iii. any related adjustments to the
management approach.

W2 BUSINESS IMPACTS
Recent impacts on your business
W2.1a
Describe the water-related detrimental
impacts experienced by yourorganization, your response, and thetotal financial impact.
See also ‘Requested content’ for W2.1ain the CDP Water Security Reporting
Guidance 2018

Continues on next page »40

Linking GRI and CDP

The information required by GRI
Disclosure 103-3 can be reported
under W2.1a where it refers to existing
impacts, and W4.2 and W4.2a where it
refers to potential impacts.
W2.1a, W4.2, and W4.2a requestorganizations to select the primary
response strategy that most closely
describes how the organization has
responded to past impacts and potential
impacts (risks), to provide additional
details of its response strategy, and todescribe the difference the response has
made/is likely to make.
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Continues from previous page »Comments
Continues from previous page »W4 RISKS AND OPPORTUNITIESDefinition of impact

Water-related risks and response

For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

W4.2
Provide details of identified risks in yourdirect operations with the potential tohave a substantive financial or strategic
impact on your business, and yourresponse to those risks.
W4.2a
Provide details of risks identified
within your value chain (beyond direct
operations) with the potential to have asubstantive financial or strategic impact
on your business, and your response to
those risks.
See also ‘Requested content’ for W4.2
and W4.2a in the CDP Water Security
Reporting Guidance 2018
GRI 303: Water and Effluents
Disclosure 303-1 Interactions with water as a shared resource
a. A description of how theorganization interacts with water,
including how and where wateris withdrawn, consumed, anddischarged, and the water-related
impacts caused or contributed to, or
directly linked to the organization’s
activities, products or services by abusiness relationship (e.g., impacts
caused by runoff).
See also ‘Guidance for Disclosure 303-1’
Extract: The description of how theorganization interacts with water can
include […] information on what thewater is used for in direct operations
and elsewhere in the value chain (e.g.,
for cooling, storage, incorporating in
products, growing crops).

W1 CURRENT STATE

The description of how the organizationinteracts with water as required by
Dependence
GRI Disclosure 303-1-a can include
information on what the water is used
W1.1
for in direct operations and elsewhereRate the importance (current andin the value chain. The information
future) of water quality and wateron what the water is used for can bequantity to the success of your business. reported under W1.1.
See also ‘Requested content’ for W1.1
in the CDP Water Security Reporting
Guidance 2018

W1.1 requests organizations to state
the primary use of water for both thedirect and indirect parts of their value
chain, for both good quality freshwaterand lower quality water.

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Comments

b. A description of the approach used
to identify water-related impacts,
including the scope of assessments,
their timeframe, and any tools or
methodologies used.

W3 PROCEDURES

The information required by GRI
Disclosure 303-1-b can be reported
under W3.3, W3.3a, W3.3b, W3.3c,
and W3.3d.

See also ‘Guidance for Disclosure 303-1-b’Extract: When assessing impacts, it isimportant that the organization consider
its future impacts on water quality andavailability, as these factors can changeover time.

Risk identification and assessment
procedures
W3.3
Does your organization undertake awater-related risk assessment?
W3.3a
Select the options that best describe
your procedures for identifying andassessing water-related risks.

W3.3, W3.3a, W3.3b, W3.3c, andW3.3d request organizations to provide
information about the procedures
and tools used for risk identification,
information collection and assessment.
Organizations are further requested toprovide a rationale for the approach
to risk assessment and to explain the
choice of procedures and tools.

W3.3b
Which of the following contextual issues W3.3a requests organizations toare considered in your organization’s
indicate how far into the future risks
water-related risk assessments?
are considered. When assessing impacts
related to water and effluents using GRI
W3.3c
303: Water and Effluents, it is important
Which of the following stakeholders are that the organization consider its future
considered in your organization’s water- impacts.
related risk assessments?
Definition of impact
W3.3d
Describe your organization’s process for For more information on the term
identifying, assessing, and responding to ‘impact’, see the section ‘How to use
water-related risks within your direct
this document’ on pages 5-7.
operations and other stages of yourvalue chain.
See also ‘Requested content’ for W3.3,
W3.3a, W3.3b, W3.3c, and W3.3d in the
CDP Water Security Reporting Guidance
2018
c. A description of how water-related
impacts are addressed, including
how the organization works withstakeholders to steward water as ashared resource, and how it engages
with suppliers or customers withsignificant water-related impacts.
See also ‘Guidance for Disclosure 303-1-c’

W1 CURRENT STATE
Value-chain engagement

The information on how theorganization engages with suppliers or
W1.4
customers with significant water-related
Do you engage with your value chain on impacts as required by GRI Disclosure
water-related issues?
303-1-c can be reported under W1.4,
W1.4a, W1.4b, W1.4c, and W1.4d.
W1.4a
However, these CDP questions have a
What proportion of suppliers do you
broader scope, as they refer to waterrequest to report on their water use,
related engagement with all suppliers,
risks and/or management information
customers or other partners in the value
and what proportion of yourchain, whereas Disclosure 303-1-c only
procurement spend does this represent? focuses on engagement with suppliers
or customers with significant waterW1.4b
related impacts.
Provide details of any other waterrelated supplier engagement activity.
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Continues from previous page »Continues from previous page »W1.4c
What is your organization’s rationale
and strategy for prioritizing engagementswith customers or other partners in its
value chain?

Disclosure 303-1-c further requires
a description of how water-related
impacts are addressed, including
how the organization works withstakeholders to steward water as ashared resource. This information is not
requested under W1.4, W1.4a, W1.4b,
W1.4c, and W1.4d.

W1.4d
Why do you not engage with any stagesof your value chain on water-related
issues and what are your plans?
W2 BUSINESS IMPACTS
Recent impacts on your business
W2.1a
Describe the water-related detrimental
impacts experienced by yourorganization, your response, and thetotal financial impact.
See also ‘Requested content’ for W2.1ain the CDP Water Security Reporting
Guidance 2018
W4 RISKS AND OPPORTUNITIESWater-related risks and response
W4.2
Provide details of identified risks in yourdirect operations with the potential tohave a substantive financial or strategic
impact on your business, and yourresponse to those risks.

Response to water-related impacts
and risks
The information on how water-related
impacts are addressed as required by
GRI Disclosure 303-1-c can be reported
under W2.1a where it refers to existing
impacts, and W4.2 and W4.2a where it
refers to potential impacts.
W2.1a, W4.2, and W4.2a requestorganizations to select the primary
response strategy that most closely
describes how the organization has
responded to past impacts and potential
impacts (risks), to provide additional
details of its response strategy, and todescribe the difference the response has
made/is likely to make.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

W4.2a
Provide details of risks identified
within your value chain (beyond direct
operations) with the potential to have asubstantive financial or strategic impact
on your business, and your response to
those risks.
See also ‘Requested content’ for W4.2
and W4.2a in the CDP Water Security
Reporting Guidance 2018

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Comments

d. An explanation of the process
for setting any water-related
goals and targets that are part ofthe organization’s management
approach, and how they relate to
public policy and the local context ofeach area with water stress.

W8 TARGETS
Targets and goals

The information required by GRI
Disclosure 303-1-d can be reported
under W8.1, W8.1a, and W8.1b.

W8.1
Describe your approach to setting andmonitoring water-related targets and/or
goals.

W8.1 requests a company-specificdescription of the general approach tosetting water-related targets and goals.
This may include:

See also ‘Guidance for Disclosure 303-1-d’Extract: Meaningful targets for managing
water-related impacts:•

account for the local context wherewater is withdrawn and discharged;•

are scientifically informed bysustainable thresholds and the social
context of a given catchment;•align with public sector efforts, suchas the water-related targets of the
UN Sustainable Development Goals,
in particular Goal 6, or targets set
by national and local government
institutions;

•

W8.1a
Provide details of your water targets
that are monitored at the corporate
level, and the progress made.
W8.1b
Provide details of your corporate
water goal(s) that are monitored at thecorporate level and the progress made.

See also ‘Guidance for clause 1.2.1’

how the organization ensures thattargets and goals reflect geographic,
regulatory, and other contextual
factors, such as the use of sciencebased hydrological models or theneeds of other users in a basin;•

any formal motivations (companywide or other) that drive thesetting of targets and goals – suchas adherence to water-related
public policy agendas, such as theSustainable Development Goals, or
local environmental initiatives.

See also ‘Requested content’ for W8.1,
W8.1a, and W8.1b in the CDP Water
Security Reporting Guidance 2018

W8.1a and W8.1b request a descriptionof targets or goals monitored at thecorporate level. This description may
include:are informed by the advocacy
of other stakeholders, such ascivil society organizations, tradeassociations, and action groups.

1.2.1 An overview of water use acrossthe organization’s value chain.

•

W1 CURRENT STATE
Dependence•

if the target or goal is the same forall basins/facilities/products, or if it isaligned with local risk levels;•

if a company-wide target is driven by
local challenges.

The information requested under GRI
clause 1.2.1 can be reported under
W1.1.

W1.1
W1.1 requests organizations to describe
Rate the importance (current andhow water use is distributed across the
future) of water quality and water
value chain.
quantity to the success of your business.
See also ‘Requested content’ for W1.1
in the CDP Water Security Reporting
Guidance 2018
1.2.2 A list of specific catchments where W2 BUSINESS IMPACTS
the organization causes significant
water-related impacts.
Recent impacts on your businessSee also ‘Guidance for clause 1.2.2’

W2.1a
Describe the water-related detrimental
impacts experienced by yourorganization, your response, and thetotal financial impact.
See also ‘Requested content’ for W2.1ain the CDP Water Security Reporting
Guidance 201844

Linking GRI and CDP

The information requested under GRI
clause 1.2.2 can be reported underW2.1a.
W2.1a requests organizations to selectthe river basin for each water-related
detrimental impact experienced by theorganization.
Definition of impact
For more information on the term
‘impact’, see the section ‘How to use
this document’ on pages 5-7.

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Comments

W1 CURRENT STATE

Total water withdrawal

Company-wide water accounting

The information on total water
withdrawal from all areas as required by
GRI Disclosure 303-3-a can be reported
under W1.2b. However, take thefollowing into consideration:

Disclosure 303-3 Water withdrawal
a. Total water withdrawal from allareas in megaliters, and a breakdownof this total by the following sources,
if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Produced water;v. Third-party water.
See also ‘Guidance for Disclosure 303-3’
Extract: Surface water includes collectedor harvested rainwater.

W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?
See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018
W1.2h
Provide total water withdrawal data bysource.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W1.2h
in the CDP Water Security Reporting
Guidance 2018

Rainwater
Organizations may choose to exclude
collected rainwater from their water
withdrawal volumes requested underW1.2b, only if the resulting error in
their water balance would be less than
5%. Disclosure 303-3-a requires theinclusion of rainwater when reporting
the withdrawal volumes.
Water withdrawal by source
The information on total water
withdrawal from all areas by source as
required by GRI Disclosure 303-3-a canbe reported under W1.2h. However,take the following into consideration:
Withdrawal sources•

Disclosure 303-3-a does notdistinguish between fresh surface
water and brackish surface water.
The source ‘Surface water’ includes
all water that occurs naturally on the
Earth’s surface whether it is fresh or
brackish surface water. For W1.2h,
the figure reported under Disclosure303-3-a-i (Surface water) must
be separated into ‘Fresh surface
water’ and ‘Brackish surface water’based on the concentration of total
dissolved solids.

•

Disclosure 303-3-a requires aseparate figure for seawater, whereas
W1.2h requests a combined
figure for seawater and brackishsurface water. For W1.2h, thefigure reported under Disclosure303-3-a-iii (Seawater) must be added
to the figure for brackish surface
water and reported together under
the category ‘Brackish surface water/seawater’.
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Continues from previous page »•Disclosure 303-3-a does notdistinguish between renewable andnon-renewable groundwater. For
W1.2h, the figure reported under
Disclosure 303-3-a-ii (Groundwater)
must be separated into renewable
and non-renewable groundwater.

•

The figure reported under Disclosure303-3-a-iv (Produced water) can beused to report ‘Produced water’ asrequested under W1.2h.

•

The figure reported under Disclosure303-3-a-v (Third-party water) can beused to report ‘Third party sources’
as requested under W1.2h.

Rainwater
Organizations may choose to exclude
collected rainwater from their water
withdrawal volumes requested underW1.2h, only if the resulting error in
their water balance would be less than
5%. Disclosure 303-3-a requires theinclusion of rainwater when reporting
the withdrawal volumes.
b. Total water withdrawal from allareas with water stress in megaliters,
and a breakdown of this total by thefollowing sources, if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Produced water;v. Third-party water, and a
breakdown of this total by thewithdrawal sources listed in i-iv.
See also ‘Guidance for Disclosure 303-3-b’

W1 CURRENT STATE
Company-wide water accounting
W1.2d
Provide the proportion of your total
withdrawals sourced from water
stressed areas.
See also ‘Requested content’ for W1.2d
in the CDP Water Security Reporting
Guidance 2018

Water withdrawal from areas withwater stress
The information on total water
withdrawal from all areas with water
stress as required by GRI Disclosure303-3-b can be reported under W1.2d.
However, take the following into
consideration:
Proportion vs. volumetric data

Related reporting recommendation inclause 2.1:

Disclosure 303-3-b requires an absolute
figure in megaliters, while W1.2d
requests a proportion instead ofvolumetric data.

2.1 When compiling the information
specified in Disclosure 303-3, thereporting organization shall use
publicly available and credible tools andmethodologies for assessing water stressin an area.

The total volume of water withdrawn
from all areas with water stress
reported under Disclosure 303-3-b can
be used to calculate the proportionof withdrawals from stressed areas
requested under W1.2d.
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Continues from previous page »Disclosure 303-3-b further requires a
breakdown of total water withdrawal
from all areas with water stress by
source. This information is not requested
under W1.2d.
Assessing water stress in an area
The information required by Disclosure303-3-b can be reported under W1.2d
if the publicly available and credible tool
or methodology used for assessing areas
with water stress when reporting on
Disclosure 303-3-b is the same as theidentification tool used to assess water
stressed areas when responding toW1.2d.
Publicly available and credible tools
and methodologies
The publicly available and credible tools
or methodologies used for assessing
areas with water stress when reportingon Disclosure 303-3-b can be reported
under W1.2d.
W1.2d requests organizations to report
the tool used to identify whether theirwithdrawals are located in geographic
areas of water stress. Organizations canselect from four publicly available andcredible methodologies for assessing
levels of water stress. If they have used a
different tool, methodology or data set,
they are requested to provide a label forthe tool/approach used and give details.

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c. A breakdown of total water
withdrawal from each of the sources
listed in Disclosures 303-3-a and303-3-b in megaliters by the following
categories:
i. Freshwater (≤1,000 mg/L Total
Dissolved Solids);
ii. Other water (>1,000 mg/L Total
Dissolved Solids).

W1 CURRENT STATEThe information on total water
withdrawal from each of the sources byfreshwater and other water as requiredby GRI Disclosure 303-3-c can bereported under W1.2h. However, takethe following into consideration:

See also ‘Guidance for Disclosure 303-3-c’Extract: Other water constitutes any
water that has a concentration of total
dissolved solids higher than 1,000 mg/L.
Other water is therefore all waterthat does not fall into the freshwater
category.

Company-wide water accounting
W1.2h
Provide total water withdrawal data bysource.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W1.2h
in the CDP Water Security Reporting
Guidance 2018

Concentration of total dissolved solids
Disclosure 303-3-c requires a
breakdown of the water withdrawn
from each of the sources (surface water,
groundwater, seawater, produced water,
third-party water) by the categories
freshwater and other water. GRI’s
definition of freshwater is water with aconcentration of total dissolved solids
equal to or below 1,000 mg/L. Other
water constitutes any water that has aconcentration of total dissolved solids
higher than 1,000 mg/L.
W1.2h distinguishes between fresh
surface water and brackish surface
water/seawater based on theconcentration of total dissolved solids.
Fresh surface water is defined by CDP
as having a low concentration of total
dissolved solids – at least below 10,000
mg/L. (‘High quality’ fresh water sources
are typically characterized as having
concentrations of total dissolved solids
less than 1,000 mg/L). Brackish surface
water has a high concentration of total
dissolved solids – at least higher than
10,000 mg/L. Finally, seawater has atypical concentration of total dissolved
solids above 35,000 mg/L.
•

The figures reported under thefollowing GRI disclosures can beused to report ‘Fresh surface water’requested under W1.2h:•

Disclosure 303-3-c-i (Freshwater)
for the withdrawal source‘Surface water’•

Disclosure 303-3-c-ii (Other
water, with a concentration of
total dissolved solids between
1,000 and 10,000 mg/L) for
the withdrawal source ‘Surface
water’.
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Continues from previous page »•The figures reported under thefollowing GRI disclosures can beused to report ‘Brackish surface
water/seawater’ requested underW1.2h:•

Disclosure 303-3-c-ii (Other
water, with a concentration of
total dissolved solids higher than
10,000 mg/L) for the withdrawal
source ‘Surface water’•

Disclosure 303-c-ii (Other water,
with a concentration of total
dissolved solids higher than
35,000 mg/L) for the withdrawal
source ‘Seawater’.

Disclosure 303-3-c further requires a
breakdown of the water withdrawn
from the sources ‘Produced water’ and‘Third-party water’ by the categories
freshwater and other water. This
information is not requested underW1.2h.
d. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.

W1 CURRENT STATE

Contextual information

Company-wide water accounting

The information required by GRI
Disclosure 303-3-d can be reported
under W1.2b, W1.2d, W1.2h, W5.1,
and W5.1a.

W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?
See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018
W1.2d
Provide the proportion of your total
withdrawals sourced from water
stressed areas.
See also ‘Requested content’ for W1.2d
in the CDP Water Security Reporting
Guidance 2018
Continues on next page »W1.2b and W5.1 request organizations
to include any contextual informationnecessary to understand how thevolumetric data have been compiled,such as any standards, methodologies,
and assumptions used.
W1.2h, W5.1, and W5.1a further
request organizations to report whether
their withdrawal volumes for eachsource are estimated, modelled, or
sourced from direct measurements,
and, if so, to report the estimation ormodelling methods used.

Continues on next page »Linking GRI and CDP

49

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CDP Water Security Questions
Continues from previous page »W1.2h
Provide total water withdrawal data bysource.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W1.2h
in the CDP Water Security Reporting
Guidance 2018
W5 FACILITY-LEVEL WATERACCOUNTING
Facility-level water accounting
W5.1
For each facility referenced in W4.1c,
provide coordinates, total wateraccounting data and comparisons withthe previous reporting year.
W5.1a
For each facility referenced in W5.1,
provide withdrawal data by water
source.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources
See also ‘Requested content’ for W5.1
and W5.1a in the CDP Water Security
Reporting Guidance 201850

Linking GRI and CDP

Comments
Continues from previous page »Identification tool
The information required by GRI
Disclosure 303-3-d can be reported
under W1.2d, if it includes information
about the tool used to identify whether
withdrawals are located in geographic
areas of water stress and about how
the tool was used, as requested underW1.2d.
Disclosure 303-3-d requires reporting
any contextual information necessary
to understand how the data have been
compiled, in addition to the tools or
methodologies used for assessing water
stress in an area. This information is not
requested under W1.2d.

» Comprehensive table: GRI-to-CDP

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CDP Water Security Questions

Comments

2.2.1 A breakdown of total water
withdrawal in megaliters by withdrawal
source categories listed in Disclosure303-3, at each facility in areas withwater stress.

W5 FACILITY-LEVEL WATERACCOUNTING

The information requested under GRI
clause 2.2.1 can be reported underW5.1a. However, take the following into
consideration:

Facility-level water accounting
W5.1a
For each facility referenced in W5.1,
provide withdrawal data by water
source.
Source:• Fresh surface water, including
rainwater, water from wetlands,
rivers, and lakes• Brackish surface water/seawater• Groundwater – renewable• Groundwater – non-renewable• Produced water• Third party sources

Facilities to be reported
W5.1a requests information for eachfacility exposed to any type of water
risks that could have a substantive
impact on the business, whereas clause
2.2.1 only requests information foreach facility in areas with water stress.
If these facilities are the same, theinformation requested under clause
2.2.1 can be reported under W5.1a.
Withdrawal sources•

Clause 2.2.1 does not distinguishbetween fresh surface waterand brackish surface water. The
source ‘Surface water’ includes
all water that occurs naturally on
the Earth’s surface whether it isfresh or brackish surface water. For
W5.1a, the figure reported underclause 2.2.1 (Surface water) must
be separated into ‘Fresh surface
water’ and ‘Brackish surface water’based on the concentration of total
dissolved solids.

•

Clause 2.2.1 requests a separate
figure for seawater, whereas W5.1arequests a combined figure forseawater and brackish surface water.
For W5.1a, the figure reported
under clause 2.2.1 (Seawater) must
be added to the figure for brackishsurface water and reported together
under the category ‘Brackish surface
water/seawater’.

•Clause 2.2.1 does not distinguishbetween renewable and nonrenewable groundwater. For W5.1a,
the figure reported under clause
2.2.1 (Groundwater) must be
separated into renewable and nonrenewable groundwater.

See also ‘Requested content’ for W5.1ain the CDP Water Security Reporting
Guidance 2018

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CDP Water Security Questions

Comments
Continues from previous page »•The figure reported under clause
2.2.1 (Produced water) can beused to report ‘Produced water’ asrequested under W5.1a.

•

The figure reported under clause
2.2.1 (Third-party water) can beused to report ‘Third party sources’
as requested under W5.1a.

Rainwater
Organizations may choose to exclude
collected rainwater from their water
withdrawal volumes requested underW5.1a, only if the resulting error in
their water balance would be less than
5%. Clause 2.2.1 requires the inclusionof rainwater when reporting thewithdrawal volumes.
Disclosure 303-4 Water discharge
a. Total water discharge to all areas
in megaliters, and a breakdown of
this total by the following types ofdestination, if applicable:
i. Surface water;
ii. Groundwater;iii. Seawater;
iv. Third-party water, and thevolume of this total sent for
use to other organizations, if
applicable.

W1 CURRENT STATE

Total water discharge

Company-wide water accounting

The information on total water
discharge to all areas as required by GRI
Disclosure 303-4-a can be reported
under W1.2b. However, take thefollowing into consideration:

W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?

See also ‘Requested content’ for W1.2b
See also ‘Guidance for Disclosure 303-4-a-iv’ in the CDP Water Security Reporting
Guidance 2018
Extract: An example of third-party
water discharge is when an organization W1.2isends water and effluents to other
Provide total water discharge data byorganizations for use. In these instances, destination.
the organization is required to reportthe volume of this water discharge
Destination:
separately.
• Fresh surface water• Brackish surface water/seawater• Groundwater• Third-party destinations
See also ‘Requested content’ for W1.2i
in the CDP Water Security Reporting
Guidance 2018

Rainwater and domestic sewage
Organizations may choose to exclude
collected rainwater and domestic
sewage from their water discharge
volumes requested under W1.2b, only
if the resulting error in their waterbalance would be less than 5%.
Disclosure 303-4-a requires theinclusion of rainwater and domestic
sewage when reporting the discharge
volumes.
Water discharge by destination
The information on total water
discharge to all areas by destination as
required by GRI Disclosure 303-4-a canbe reported under W1.2i. However,take the following into consideration:
Continues on next page »52

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GRI Disclosures

CDP Water Security Questions

Comments
Continues from previous page »Discharge destinations•

Disclosure 303-4-a does notdistinguish between fresh surface
water and brackish surface water.
The destination ‘Surface water’includes all water that occurs
naturally on the Earth’s surface
whether it is fresh or brackishsurface water. For W1.2i, the figure
reported under Disclosure 303-4-a-i(Surface water) must be separated
into ‘Fresh surface water’ and‘Brackish surface water’ based on
the concentration of total dissolved
solids.

•Disclosure 303-4-a requires aseparate figure for seawater,whereas W1.2i requests a combined
figure for seawater and brackishsurface water. For W1.2i, thefigure reported under Disclosure303-4-a-iii (Seawater) must be added
to the figure for brackish surface
water and reported together under
the category ‘Brackish surface water/seawater’.

•The figure reported under Disclosure303-4-a-ii (Groundwater) can beused to report ‘Groundwater’ asrequested under W1.2i.

•

The figure reported under Disclosure303-4-a-iv (Third-party water) canbe used to report ‘Third-party
destinations’ as requested underW1.2i.

Third party
If an organization sends water andeffluents to other organizations for use,
it is required to report the volume ofthis water discharge separately under
Disclosure 303-4-a-iv. This information
can be reported under W1.2i.
Continues on next page »Linking GRI and CDP

53» Comprehensive table: GRI-to-CDP

GRI Disclosures

CDP Water Security Questions

Comments
Continues from previous page »For discharges to a third party, W1.2i
mentions that it is important to state if
this includes water discharged to otherorganizations for further use.
Rainwater and domestic sewage
Organizations may choose to exclude
collected rainwater and domestic
sewage from their water discharge
volumes requested under W1.2i,
unless this would result in an error
in their water balance of more than
5%. Further, domestic sewage is notregarded as water discharge. However,if wastewater comes from domestic
sources but is predominantly generated
from sector business activities, e.g.,
healthcare residential properties, thisshould be reported if it would result inan error in their balance of more than
5%. Disclosure 303-4-a requires theinclusion of rainwater and domestic
sewage when reporting the discharge
volumes.

d. Priority substances of concern
for which discharges are treated,
including:iii. number of incidents of noncompliance with discharge limits.

W2 BUSINESS IMPACTS
Compliance impacts
W2.2
In the reporting year, was yourorganization subject to any fines,
enforcement orders, and/or otherpenalties for water-related regulatory
violations?
W2.2a
Provide the total number and financial
value of all water-related fines.
W2.2b
Provide details for all significant fines,
enforcement orders and/or otherpenalties for water-related regulatory
violations in the reporting year, and yourplans for resolving them.
See also ‘Requested content’ for W2.2b
in the CDP Water Security Reporting
Guidance 2018

54

Linking GRI and CDP

The information required by GRI
Disclosure 303-4-d-iii can be reported
under W2.2, W2.2a, and W2.2b.
However, these CDP questions havea broader scope than Disclosure303-4-d-iii, as they refer to waterrelated regulatory violations moregenerally.
W2.2b requests organizations to
select the type of incident that ismost applicable to the penalty. The
number of incidents of non-compliancewith discharge limits as required byDisclosure 303-4-d-iii can be reported
under the penalties that relate to‘effluent limit exceedances’.

» Comprehensive table: GRI-to-CDP

GRI Disclosures

CDP Water Security Questions

Comments

e. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used.

W1 CURRENT STATE
Company-wide water accounting

The information required by GRI
Disclosure 303-4-e can be reported
under W1.2b and W1.2i.

W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?

W1.2b requests organizations to include
any contextual information necessary
to understand how the volumetricdata have been compiled, such as
any standards, methodologies, andassumptions used.

See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018

W1.2i requests organizations to report
whether the volumes discharged to each
destination are estimated, modelled,
or sourced from direct measurements,
and, if so, to report the estimation ormodelling methods used.

W1.2i
Provide total water discharge data bydestination.
Destination:• Fresh surface water• Brackish surface water/seawater• Groundwater• Third-party destinations
See also ‘Requested content’ for W1.2i
in the CDP Water Security Reporting
Guidance 2018
2.4.1 The number of occasions on which W2 BUSINESS IMPACTS
discharge limits were exceeded.
Compliance impacts
W2.2
In the reporting year, was yourorganization subject to any fines,
enforcement orders, and/or otherpenalties for water-related regulatory
violations?
W2.2a
Provide the total number and financial
value of all water-related fines.
W2.2b
Provide details for all significant fines,
enforcement orders and/or otherpenalties for water-related regulatory
violations in the reporting year, and yourplans for resolving them.

The information requested under GRI
clause 2.4.1 can be reported underW2.2, W2.2a, and W2.2b. However,clause 2.4.1 has a broader scope thanthese CDP questions, as it refers to
all occasions on which discharge limits
were exceeded whether these led to apenalty or not.
W2.2b requests organizations to
select the type of incident that is mostapplicable to the penalty. The numberof occasions on which discharge limits
were exceeded as requested by clause
2.4.1 can be reported under the
penalties that relate to ‘effluent limit
exceedances’.

See also ‘Requested content’ for W2.2b
in the CDP Water Security Reporting
Guidance 2018

Linking GRI and CDP

55

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GRI Disclosures

CDP Water Security Questions

Comments

W1 CURRENT STATEThe information on total water
consumption from all areas as requiredby GRI Disclosure 303-5-a can bereported under W1.2b. However, takethe following into consideration:

Disclosure 303-5 Water consumption
a. Total water consumption from allareas in megaliters.
See also ‘Guidance for Disclosure 303-5’
Extract: If the reporting organization
cannot directly measure water
consumption, it may calculate this using
the following formula:
Water consumption=
Total water withdrawal
Total water discharge

Company-wide water accounting
W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?
See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018

d. Any contextual informationnecessary to understand how thedata have been compiled, such as
any standards, methodologies, andassumptions used, including whether
the information is calculated,
estimated, modeled, or sourced
from direct measurements, and theapproach taken for this, such as theuse of any sector-specific factors.

W1 CURRENT STATE

See also ‘Guidance for Disclosure 303-5’
Extract: If the reporting organization
cannot directly measure water
consumption, it may calculate this using
the following formula:
Water consumption=
Total water withdrawal
Total water discharge

Linking GRI and CDP

Organizations may choose to exclude
collected rainwater and domestic sewage
from their water withdrawal/discharge
volumes requested under W1.2b, only
if the resulting error in their waterbalance would be less than 5%. The
water withdrawal/discharge volumes
reported under Disclosures 303-3(Water withdrawal) and 303-4 (Water
discharge) may be used to calculate
water consumption, which consequently
also requires the inclusion of rainwaterand domestic sewage.

Company-wide water accounting

The information required by GRI
Disclosure 303-5-d can be reported
under W1.2b and W5.1.

W1.2b
What are the total volumes of water
withdrawn, discharged, and consumed
across all your operations, and how dothese volumes compare to the previous
reporting year?

W1.2b and W5.1 request organizations
to include any contextual informationnecessary to understand how thevolumetric data have been compiled,such as any standards, methodologies,
and assumptions used.

See also ‘Requested content’ for W1.2b
in the CDP Water Security Reporting
Guidance 2018

W1.2b and W5.1 further requestorganizations to indicate if the ‘water
consumption’ figure is based on an
aggregation of local measurements, anaggregation of local calculations, or is acompany-wide calculation (for example,
using withdrawals minus discharges).

W5 FACILITY-LEVEL WATERACCOUNTING
Faciity-level water accounting
W5.1
For each facility referenced in W4.1c,
provide coordinates, total wateraccounting data and comparisons withthe previous reporting year.
See also ‘Requested content’ for W5.1
in the CDP Water Security Reporting
Guidance 201856

Rainwater and domestic sewage

W5.1 requests organizations to report
whether the volumes for total water
consumption for each facility are
estimated, modelled, or sourced fromdirect measurements, and, if so, toreport the estimation or modelling
methods used.

» Comprehensive table: GRI-to-CDP

GRI Disclosures

CDP Water Security Questions

Comments

2.5.1 Total water consumption inmegaliters at each facility in areas withwater stress.

W5 FACILITY-LEVEL WATERACCOUNTING

The information requested under GRI
clause 2.5.1 can be reported underW5.1. However, take the following into
consideration:

Facility-level water accounting
W5.1
For each facility referenced in W4.1c,
provide coordinates, total wateraccounting data and comparisons withthe previous reporting year.
See also ‘Requested content’ for W5.1
in the CDP Water Security Reporting
Guidance 2018

Facilities to be reported
W5.1 requests information for eachfacility exposed to any type of water
risks that could have a substantive
impact on the business, whereas clause
2.5.1 only requests information foreach facility in areas with water stress.
If these facilities are the same, theinformation requested under clause
2.5.1 can be reported under W5.1.

Linking GRI and CDP

57

Annex: Definitions Linkage Table
The table below details the linkages between the terms defined in GRI 303: Water and Effluents 2018 and the terms defined in
the CDP water security reporting guidance (2018).
The GRI Standards are to be used together with the GRI Standards Glossary. This means that an organization is required toapply the definitions provided in the Glossary when using the GRI Standards, and is not permitted to omit or deviate from thesedefinitions.
The CDP Technical Note on Water Accounting supplements CDP’s reporting guidance for the water security questionnaire.
It sets out the definitions that must be applied when reporting water accounting information to CDP under modules W1 andW5, including sector-specific variations.
The comments in the table support and expand on the linkages between the two reporting frameworks.
The table only includes terms in GRI 303: Water and Effluents 2018 that are also defined in the CDP water security
questionnaire (2018).
Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Comments•••

freshwater water withconcentration of total
dissolved solids equal to or
below 1,000 mg/L

GRI has separate definitions
for surface water andfreshwater, whereas CDP has
a single definition for fresh
surface water.

Freshwater
Surface water
Fresh surface water

Fresh surface water,
including rainwater, waterfrom wetlands, rivers andlakes: Water that is naturally
occurring water on the
Note: This definition is
Earth’s surface in ice sheets,
based on ISO 14046:2014;
ice caps, glaciers, icebergs,
the United States Geological bogs, ponds, lakes, rivers
Survey (USGS), Water Science and streams, and has a low
Glossary of Terms, water.
concentration of dissolved
usgs.gov/edu/dictionary.
solids.
html, accessed on 1 June
2018; and the World Health
Guidance note: For theOrganization (WHO),
purposes of reporting water
Guidelines for Drinking-wateraccounting data to CDP, thisQuality, 2017.
surface water source includes
water of a quality generally
surface water water that
acceptable for, or requiring
occurs naturally on theminimal treatment to be
Earth’s surface in ice sheets,
acceptable for, domestic,
ice caps, glaciers, icebergs,
municipal or agricultural uses
bogs, ponds, lakes, rivers, and (at least <10,000 mg/l TDS,
streamsthough a range of additional
quality properties may
Note: This definition is based also be considered). ‘High
on CDP, CDP Water Security
quality’ fresh water sources
Reporting Guidance, 2018.
considered acceptable forpotable use are typicallycharacterized as having
concentrations of dissolved
solids less than 1,000 mg/l.
Source: CDP water security
reporting guidance 2018.

58

Linking GRI and CDP‘High quality’ freshwater
defined by CDP in its
guidance note as having
concentrations of dissolved
solids less than 1,000 mg/L
is aligned with the thresholdprovided in the GRI definitionof freshwater.
Fresh surface water (CDP
definition) = surface waterwith a concentration of
total dissolved solids equal
to or lower than 1,000
mg/L (GRI definition of
freshwater) + surface waterwith a concentration of total
dissolved solids between
1,000 and 10,000 mg/L.

» Annex: Definitions Linkage Table

Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Comments••

groundwater water thatis being held in, and thatcan be recovered from, anunderground formation

CDP has separate definitions
for renewable groundwaterand non-renewablegroundwater, whereas GRI
has a single definition forgroundwater.

•

Groundwater
Groundwater –renewable
Groundwater –non-renewable

Note: This definition comesfrom ISO 14046:2014.

Groundwater – renewable:
Water which is being held in,and can be recovered from,an underground formation.
Renewable groundwater
sources can be replenishedwithin 50 years and areusually located at shallow
depths.
Source: based on ISO
14046:2014.

Except for the distinction
between renewable and nonrenewable groundwater, thedefinitions of groundwater
are aligned.

Groundwater – nonrenewable: Water which
is being held in, and canbe recovered from, anunderground formation.
Non-renewable groundwater
has a negligible rate ofnatural recharge on thehuman time-scale (more than
50 years), and is generally
located at deeper depths thanrenewable groundwater. Thisis sometimes referred to as“fossil” water.
Source: based on ISO
14046:2014.
Produced waterproduced water waterthat enters an organization’sboundary as a result of
extraction (e.g., crude oil),processing (e.g., sugar cane
crushing), or use of any
raw material, and has toconsequently be managed by
the organization

Produced water: Water
The definitions are aligned.
which enters the organization’sboundary as a result of theextraction, processing, or useof any raw material, so thatit must be managed by theorganization.

Guidance note: Whenreporting to CDP, this water
Note: This definition is based should not be counted as
on CDP, CDP Water Security
recycled water when put toReporting Guidance, 2018.
use within a single cycle of abusiness process. Examples
of produced water include
moisture derived fromvegetation such as in sugar
cane crushing and the watercontent in crude oil. (Notethat companies with Oil andGas activities should refer
to CDP’s sector specificguidance for this water
aspect).
Source: CDP water security
reporting guidance 2018.

Linking GRI and CDP

59

» Annex: Definitions Linkage Table

Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Comments••

Seawater
Brackish surface water/seawaterseawater water in a sea or in Brackish surface water/
an oceanseawater: Surface waterin which the concentration
Note: This definition comes of salts is high and far
from ISO 14046:2014.
exceeds normally acceptable
standards for municipal,
domestic or irrigation use (atleast higher than 10,000 mg/l
TDS). Seawater has a typicalconcentration of salts above
35,000 mg/l TDS.

The definitions are notaligned.

Third-party water
Third party sources
Third-party
destinations

third-party water municipal
water suppliers and municipal
wastewater treatment plants,
public or private utilities, andother organizations involvedin the provision, transport,
treatment, disposal, or use ofwater and effluent

GRI has a single definition
for third-party water that
includes third-party sources
and third-party destinations,whereas CDP has separate
definitions for third party
sources and third-party
destinations. However, thedefinitions of third-party
water overall are aligned intheir meaning.

•••

Third party sources: This
includes water provided bymunicipal water suppliers,
public or private utilities, andwastewater from any otherorganization.
Source: CDP water security
reporting guidance 2018.
Third-party destinations:This includes municipal
wastewater plants, public or
private utilities, and otherorganizations involved in thetransport, treatment, disposal
or further use of wastewater.

GRI’s definition of seawateris based on where the water
is located, whereas CDP’s
definition is based on theconcentration of salts in thewater.

Source: CDP water security
reporting guidance 2018
Water consumption

sum of all water that has been
withdrawn and incorporated
into products, used in the
production of crops or
generated as waste, has
evaporated, transpired, or
been consumed by humans
or livestock, or is polluted tothe point of being unusable byother users, and is therefore
not released back to surface
water, groundwater, seawater,or a third party over thecourse of the reporting period
Note 1: Water consumption
includes water that has been
stored during the reporting
period for use or discharge
in a subsequent reporting
period.
Continues on next page »60

Linking GRI and CDP

The amount of water
drawn into the boundariesof the organization (orfacility) and not discharged
back to the water
environment or a third
party over the course of
the reporting period.
Guidance note: Consumed
water is water that during thereporting year:•

has been incorporated
into products, crops or
waste

•

has evaporated ortranspired•

consumed by humans or
livestock
Continues on next page »The definitions are aligned
conceptually, but worded
differently. The wording
difference reflects CDP’s
focus on the organization
boundary.

» Annex: Definitions Linkage Table

Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Comments

Continues from previous page » Continues from previous page »Note 2: This definition isbased on CDP, CDP Water
Security Reporting Guidance,
2018.

•

has been stored in acontrolled manner
because it is polluted
to the point of being
unusable by other users,
and so that it does notleave the organization’sboundary•has been stored during
the reporting year foruse or discharge in a
subsequent reporting
period•is otherwise excluded
from discharges outof the organization’sboundary so that it is nolonger available for use
by the ecosystem or local
community.

Source: CDP water security
reporting guidance 2018.
Water discharge

sum of effluents, used water,
and unused water released tosurface water, groundwater,seawater, or a third party, forwhich the organization has nofurther use, over the courseof the reporting period
Note 1: Water can bereleased into the receiving
waterbody either at a defined
discharge point (point-source
discharge) or dispersed overland in an undefined manner(non-point-source discharge).

The sum of effluentsand other water leaving
the boundaries of theorganization (or facility)
and released to surface
water, groundwater, or
third parties over thecourse of the reporting
period.

The definitions are aligned
conceptually, but worded
differently. The wording
difference reflects CDP’s
focus on the organization
boundary.

Guidance note: This
includes all water leaving thecompany boundary, whether
it is:•

Note 2: Water discharge canbe authorized (in accordance •with discharge consent) or
unauthorized (if discharge
consent is exceeded).
••considered used orunusedreleased through a defined
discharge point (point
source discharge)
released over land in adispersed or undefinedmanner (non-point source
discharge)
wastewater removed
from the organization via
truck.
Continues on next page »Linking GRI and CDP

61» Annex: Definitions Linkage Table

Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Comments

Continues from previous page »Companies may choose to
exclude collected rainwaterand domestic sewage fromtheir water discharge volumeunless this would result in anerror in their water balanceof more than 5%.
Water discharge can be
authorized (in accordancewith discharge consent) or
unauthorized (if discharge
consent is exceeded).
Source: adapted from GRI
Standard 306-1, 2016.
••

Water stress
Water withdrawals
from water stressedareaswater stress ability, or lackthereof, to meet the humanand ecological demand forwater
Note 1: Water stress canrefer to the availability,
quality, or accessibility ofwater.
Note 2: Water stress isbased on subjective elements
and is assessed differently
depending on societal values,
such as the suitability ofwater for drinking or therequirements to be afforded
to ecosystems.
Note 3: Water stress inan area may be measured
at catchment level at aminimum.
Note 4: This definition
comes from the CEO Water
Mandate, Corporate Water
Disclosure Guidelines, 2014.

Water withdrawals fromwater stressed areas
Withdrawal from areas
where there is a lack ofability to meet humanand ecological demand
for water due to poor
availability, quality oraccessibility.
Guidance note: Water
stress is based on subjective
elements and is assessed
differently depending onsocietal values, such as
the suitability of water for
drinking or the requirements
to be afforded to ecosystems.
However, CDP’s reporting
guidance suggests somepublicly available and credible
tools for identifying water
stressed areas. Companies
may complement the resultsfrom these tools with theirown assessments to provide
more granular local-level data.
As good practice, a water
stressed area should be at
the catchment level as aminimum.
Source: based on the CEO
Water Mandate, Corporate
Water Disclosure Guidelines,
2014 definition of water
stress.

62

Linking GRI and CDP

The definitions are aligned
conceptually, but worded
differently.

» Annex: Definitions Linkage Table

Term

GRI 303: Water and Effluents CDP water security
2018
questionnaire (2018)

Water withdrawal

sum of all water drawn fromsurface water, groundwater,seawater, or a third party for
any use over the course of
the reporting period

The sum of all water
drawn into the boundariesof the organization (orfacility) from all sources
for any use over thecourse of the reporting
period.
Source: adapted from GRI
Standards Glossary 2016.

Comments
The definitions are notaligned conceptually.
GRI’s definition refers towater sources rather than theorganizational boundary. This
reflects GRI’s focus on theimpact on ecosystems due tothe removal of water from its
natural environment.
CDP’s focus is on thecomprehensive accountingof water flows into, through,and out of the organization inorder to understand business
dependency and risk, as wellas impacts.

Linking GRI and CDP

63

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