Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

Item 06 – GRI Standards revised
page templates
For GSSB information
Date

15 April 2021

Meeting

29 April 2021

Description

This document presents the revised GRI Standard page templatesThis document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The
GSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2021

GRI 1: Foundation 2021

EFFECTIVE DATE: 1 JULY 2024

UNIVERSAL STANDARD

GRI 11: Gas and Oil Sector 2021

1

EFFECTIVE DATE: 1 JULY 2024

SECTOR STANDARD

11

GRI 407: Freedom of Association
and Collective Bargaining 2021

EFFECTIVE DATE: 1 JULY 2024

TOPIC STANDARD

407

GRI 303: Water and Effluents 2018
Topic Standard
Effective dateThis Standard is effective for reports or other materials published on or after 1 January 2021. Earlier adoption is
encouraged.
Responsibility
This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards canbe submitted to standards@globalreporting.org for the consideration of the GSSB.
Legal liability
This document, designed to promote sustainability reporting, has been developed by the Global Sustainability Standards
Board (GSSB) through a unique multi-stakeholder consultative process involving representatives from organizations andreport information users from around the world. While the GRI Board of Directors and GSSB encourage use of the GRI
Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations, the preparation andpublication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibilityof those producing them. Neither the GRI Board of Directors, GSSB nor Stichting Global Reporting Initiative (GRI)
can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI
Standards and related Interpretations in the preparation of reports, or the use of reports based on the GRI Standards andrelated Interpretations.
Copyright and trademark noticeThis document is copyright-protected by Stichting Global Reporting Initiative (GRI). The reproduction and distribution ofthis document for information and/or use in preparing a sustainability report is permitted without prior permission from
GRI. However, neither this document nor any extract from it may be reproduced, stored, translated, or transferred in any
form or by any means (electronic, mechanical, photocopied, recorded, or otherwise) for any other purpose without priorwritten permission from GRI.
Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability Reporting Standards (GRI Standards)
and logo are trademarks of Stichting Global Reporting Initiative.
© 2021 GRI. All rights reserved.
ISBN 978-90-8866-092-4

2

GRI 303: Water and Effluents 2018

GRI 303: Water and Effluents 2018
Contents
Introduction

3

1. Topic management disclosures

6

Disclosure 303-1 Interactions with water as a shared resource

6

Disclosure 303-2 Management of water discharge-related impacts

8

2. Topic disclosures

9Disclosure 303-3 Water withdrawal

9

Disclosure 303-4 Water discharge

12Disclosure 303-5 Water consumption

15

Appendix

17

Table 1. Example template for presenting information for
Disclosures 303-3, 303-4, and 303-5

17

Table 2. Example template for presenting facility-level information

18

Table 3. Example template for presenting supply chain information

19

Process flow A

20

Glossary

21

Bibliography24

3

GRI 3: Material Topics 2021

Introduction
GRI 3: Material Topics 2021 provides step-by-step guidance for organizations on how to determine material topics, andit explains how the Sector Standards are to be used in this process. Material topics represent the organization’s mostsignificant impacts on the economy, environment, and people, including impacts on their human rights.
GRI 3 also contains disclosures for organizations to report information on their process to determine material topics, theirlist of material topics, and how they manage each of their material topics.
The Standard is structured as follows:• Section 2 provides step-by-step guidance on how to determine material topics.
• Section 3 contains three disclosures, which provide information about the organization’s process to determinematerial topics, its list of material topics, and how it manages each material topic.

System of GRI Standards

This Standard is part of the GRI Sustainability Reporting Standards (GRI Standards). The GRI Standards enable anorganization to report information on its most significant impacts on the economy, environment, and people, including
impacts on their human rights, and how it manages these impacts.
The GRI Standards are structured as a system of interrelated standards that are organized into three series: Universal
Standards,
option ASector Standards, and Topic Standards.

GRI Standards

Universal Standards

Sector Standards

Topic Standards

Requirements andprinciples for using
the GRI Standards
GRI 1

GRI 11

GRI 12

GRI 13

GRI 201

GRI 403

GRI 305

GRI 14

GRI 15

GRI 16

GRI 415

GRI 303

GRI 202

Disclosures about
the reportingorganization
GRI 2

GRI 3

Disclosures andguidance about theorganization'smaterial topics

Apply all three Universal
Standards to your reporting...
GRI 17

GRI 18Use the Sector Standards that
apply to your sectors

Figure 1. GRI Standards: Universal, Sector, and Topic Standards...
GRI 304

GRI 408

Select Topic Standards to reportspeciﬁc information on yourmaterial topics

4

GRI 3: Material Topics 2021

Universal Standards: GRI 1, 2, and 3
GRI 1: Using the GRI Standards 2021 sets out the requirements that organizations must comply with to report inaccordance with the GRI Standards. The organization begins reporting by consulting GRI 1.
GRI 2: About the Organization 2021, contains disclosures that the organization uses to provide information about its
reporting practices and other organizational details, such as activities, governance, and policies.
GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains disclosures that theorganization uses to report information on its material topics and the process used to determine these.
Sector Standards
The Sector Standards provide information for organizations in a given sector about their most likely material topics.
The organization uses the Sector Standards that apply to its sectors when determining its material topics and when
determining what to report for each material topic.
Topic Standards
The Topic Standards contain disclosures that the organization uses to report information on its impacts and approach inrelation to particular topics. The organization selects and uses the Topic Standards that correspond to the list of material
topics it has determined using GRI 3.

Using this Standard

An organization reporting in accordance with the GRI Standards is required to identify its material topics and report all
disclosures in this Standard.
Reasons for omission are only permitted for Disclosure MT-3 Management of material topics in GRI 3.
If the organization cannot comply with a requirement in Disclosure MT-3, the organization is required to specify therequirement it cannot comply with, and provide a reason for omission in the GRI content index together with an
explanation. See Requirement 6 in GRI 1: Using the GRI Standards 2021 for more information on how to report reasonsfor omission.
Requirements, guidance, and defined terms
The following apply throughout this Standard:
Requirements are presented in bold font and indicated with the word ‘shall’. The organization must comply withrequirements to report in accordance with the GRI Standards.
Guidance sections include background information, explanations, and examples to help organizations better understandthe requirements. The guidance sections also include ‘should’ statements, which indicate recommendations, and ‘can’statements, which indicate a possibility or an option.
The organization is not required to comply with guidance.
Defined terms are underlined in the text of the GRI Standards and hyperlinked to their definitions in the Glossary. The
organization is required to apply the definitions in the Glossary.

Figure 4. Process to determine material topics

Identify and assess impacts on an ongoing basis
Engage with
relevant stakeholders
and experts

Determine material topics for reporting
Test the material
topics with experts
and information users

1

2

3

4

Understand theorganization’scontext

Identify actualand potential
impacts

Assess thesigniﬁcance of
the impacts

Prioritize themost signiﬁcant
impacts forreporting

Use the Sector
Standard tounderstand thesector’s context

Consider the
topics andimpacts describedin the Sector
Standards

Test the material
topics against the
topics in the
Sector Standards

Material topics

6

GRI 2: About the Organization 2021

Disclosure [REP-5] External assurance
REQUIREMENTS

GUIDANCE

The organization shall:a.

describe	
its policy and practice with regard to seeking external assurance, including
whether and how the highest governance body and senior executives are involved;b.

if the organization’s sustainability reporting has been externally assured:i. 	provide a reference to the external assurance report(s), conclusions, or opinions;ii. 	describe what has and what has not been assured, the assurance standards used,
the level of assurance obtained, and the limitations of the assurance process;iii. 	describe the relationship between the organization and the assurance provider.

Guidance to REP-5-b-ii
The description of what has and what has not been assured, the assurance standards used, thelevel of assurance obtained, and the limitations of the assurance process is sometimes includedin the assurance report(s), conclusions, or opinions. If this is the case, the organization can
provide a link to this information included in the external assurance report(s), conclusions, or
opinions.
If this is not the case, the organization is required to report a summary, in accessible language,reflecting the key elements covered in the external assurance report, including:• scope of information and processes covered;• assurance and reporting standards used;• responsibilities of the organization relative to the assurance provider;• level of assurance obtained;• limitations of the assurance process;• opinion or conclusions formally signed off by the assurance provider;• summary of the work performed; and• information on the experience and qualifications of the assurance providers.
See Section 5.2 of GRI 1: Using the GRI Standards 2021 for more information on external
assurance.

7

GRI 306: Waste 2020

Disclosure 306-4 Waste diverted from disposal
REQUIREMENTS

The reporting organization shall report the following information:
a.

Total
	
weight of waste diverted from disposal in metric tons, and a breakdown of thistotal by composition of the waste.

b.

Total
	
weight of hazardous waste diverted from disposal in metric tons, and a
breakdown of this total by the following recovery operations:i. Preparation for reuse;ii. Recycling;iii. Other recovery operations.

c.

Total
	
weight of non-hazardous waste diverted from disposal in metric tons, and a
breakdown of this total by the following recovery operations:i. Preparation for reuse;ii. Recycling;iii. Other recovery operations.

d.

For
	
each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdownof the total weight in metric tons of hazardous waste and of non-hazardous waste
diverted from disposal:i. onsite;ii. offsite.

e.

Contextual	
information necessary to understand the data and how the data has been
compiled.

Compilation requirements
2.2 W hen compiling the information specified in Disclosure 306-4, the reportingorganization shall:
2.2.1	exclude effluent, unless required by national legislation to be reported under
total waste;
2.2.2	use 1000 kilograms as the measure for a metric ton.
RECOMMENDATIONSGUIDANCE

2.3	The reporting organization should report the total weight of waste prevented, and thebaseline and methodology for this calculation.
An organization’s choice of operations to manage waste shows how it addresses significant
waste-related impacts. The options to manage waste can be informed by the waste management
hierarchy, which orders operations to manage waste from the most preferable to the least
preferable. The waste management hierarchy prioritizes waste prevention, followed by recovery
operations that divert waste from being sent to disposal, such as preparation for reuse, recycling,
and other recovery operations.
Guidance for Disclosure 306-4
Templates for how to present information under this disclosure can be found in the Appendix
Tables.
Guidance for Disclosure 306-4-aWhen reporting composition of the waste, the organization can describe:• the type of waste, such as hazardous waste or non-hazardous waste;

8

GRI 303: Water and Effluents 2018

Table 1. Example templates for presenting information for Disclosures 303-3, 303-4,
and 303-5
Table 1 offers examples of how to present information for Disclosures 303-3, 303-4, and 303-5. The reportingorganization can amend the table according to its practices, for example by reporting additional information.

Water withdrawal [Disclosure 303-3]

ALL AREAS

AREAS WITH WATERSTRESSML (303-3-a-i)

ML (303-3-b-i)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-3-c-i)

ML (303-3-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-3-c-ii)

ML (303-3-c-ii)

ML (303-3-a-ii)

ML (303-3-b-ii)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-3-c-i)

ML (303-3-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-3-c-ii)

ML (303-3-c-ii)

ML (303-3-a-iii)

ML (303-3-b-iii)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-3-c-i)

ML (303-3-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-3-c-ii)

ML (303-3-c-ii)

ML (303-3-a-iv)

ML (303-3-b-iv)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-3-c-i)

ML (303-3-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-3-c-ii)

ML (303-3-c-ii)

ML (303-3-a-v)

ML (303-3-b-v)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-3-c-i)

ML (303-3-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-3-c-ii)

ML (303-3-c-ii)

Water withdrawal by source
Surface water (total)

Groundwater (total)

Seawater (total)

Produced water (total)

Third-party water (total)

Total third-party water withdrawal by withdrawal source
Surface water

ML (303-3-b-v)

Groundwater

ML (303-3-b-v)

SeawaterML (303-3-b-v)

Produced water

ML (303-3-b-v)

Total water withdrawal
Surface water (total) + groundwater (total) + seawater (total) +produced water (total) + third-party water (total)

ML (303-3-a)

ML (303-3-b)

Water discharge [Disclosure 303-4]

ALL AREAS

AREAS WITH WATERSTRESS

Water discharge by destination
Surface water

ML (303-4-a-i)

Groundwater

ML (303-4-a-ii)

SeawaterML (303-4-a-iii)

Third-party water (total)

ML (303-4-a-iv)

Third-party water sent for use to other organizations

ML (303-4-a-iv)

9

GRI 303: Water and Effluents 2018

Total water discharge
Surface water + groundwater + seawater + third-party water (total)

ML (303-4-a)

ML (303-4-c)

Freshwater (≤1,000 mg/L Total Dissolved Solids)

ML (303-4-b-i)

ML (303-4-c-i)

Other water (>1,000 mg/L Total Dissolved Solids)

ML (303-4-b-ii)

ML (303-4-c-ii)

Water discharge by freshwater and other water

Water discharge by level of treatment (Note that this is recommended, but not required)
No treatment

ML (clause 2.4.2)

Treatment level [Provide the title for treatment level]

ML (clause 2.4.2)

Treatment level [Provide the title for treatment level]

ML (clause 2.4.2)

Treatment level [Provide the title for treatment level]

ML (clause 2.4.2)

Water consumption [Disclosure 303-5]

ALL AREAS

AREAS WITH WATERSTRESS

Total water consumption

ML (303-5-a)

ML (303-5-b)Change in water storage, if water storage has been identified ashaving a significant water-related impact

ML (303-5-c)

Water consumption

10

GRI Standards Glossary 2021

GRI Standards GlossaryAannual total compensationcompensation provided over the course of a year
Note:		Annual total compensation can include compensation such as salary, bonus, stock
awards, option awards, non-equity incentive plan compensation, change in pension
value and nonqualified deferred compensation earnings, and all other compensation.
anti-competitive behavior
action of the organization or employees that can result in collusion with potential competitors, withthe purpose of limiting the effects of market competition
Examples:	Examples of anti-competitive behavior actions can include fixing prices, coordinating
bids, creating market or output restrictions, imposing geographic quotas, or allocating
customers, suppliers, geographic areas, and product lines.
anti-trust and monopoly practiceaction of the organization that can result in collusion to erect barriers for entry to the sector, or
another collusive action that prevents competition
Examples: E
 xamples of collusive actions can include unfair business practices, abuse of market
position, cartels, anti-competitive mergers, and price-fixing.
area of high biodiversity value
area not subject to legal protection, but recognized for important biodiversity features by a numberof governmental and non-governmental organizations
Note 1:

Note 2:

B

	Areas of high biodiversity value include habitats that are a priority for conservation,
which are often defined in National Biodiversity Strategies and Action Plans prepared
under the United Nations (UN) Convention, ‘Convention on Biological Diversity’, 1992.
	Several international conservation organizations have identified particular areas ofhigh biodiversity value.

base yearhistorical datum (such as year) against which a measurement is tracked over timebaseline
starting point used for comparisons
Note:		

S

In the context of energy and emissions reporting, the baseline is the projected energy
consumption or emissions in the absence of any reduction activity.

stakeholder
Individual or group that has an interest that is, or could be, affected by the organization’s activities
and decisions
Source:	Organisation for Economic Co-operation and Development (OECD), OECD Due
Dilligence Guidance for Responsible Business Conduct, 2018, modified
Examples:	business partners, civil society organizations, consumers, customers, employees andother workers, governments, local communities, non-governmental organizations,shareholders, suppliers, trade unions, vulnerable groups
Note: 		See Section 2.3 in GRI 1: Using the GRI Standards 2021 for more information on‘stakeholder’

11

Bibliography
This section lists authoritative intergovernmental instruments and other sources used in developing this Standard, as wellas additional sources that can be consulted by organizations on this topic.
Authoritative intergovernmental instruments:
1.
International
	Labour Organization (ILO), Collective Agreements Recommendation, 1951 (No. 91).
2.

International
	Labour Organization (ILO), Collective Bargaining Convention, 1981 (No. 154).

3.

International
	Labour Organization (ILO), Collective Bargaining Recommendation, 1981 (No. 163).

4.

International
	Labour Organization (ILO), Declaration on Fundamental Principles and Rights at Work, 1998.

5.

International
	Labour Organization (ILO), Freedom of Association and Protection of the Right to Organise
Convention, 1948 (No. 87).

6.

International
	Labour Organization (ILO), ILOSTAT, https://ilostat.ilo.org/, accessed on 6 May 2020.

7.

International
	Labour Organization (ILO), Key Indicators of the Labour Market (KILM), http://www.ilo.org/global/
statistics-and-databases/research-and-databases/kilm/lang--en/index.htm, accessed on 6 May 2020.

8.

International
	Labour Organization (ILO), Resolution concerning the International Classification of Status in
Employment (ICSE), 1993.

9.

International
	Labour Organization (ILO), Right to Organise and Collective Bargaining Convention, 1949 (No. 98).

10. International
	Labour Organization (ILO), Workers’ Representatives Convention, 1971 (No. 135).
11.

Organisation	for Economic Co-operation and Development (OECD), OECD Due Diligence Guidance for
Responsible Business Conduct, 2018.

Other sources used in the development of this Standard:
12. Committee	
on Workers’ Capital (CWC), Guidelines for the Evaluation of Workers’ Human Rights and Labour
Standards, 2017.
13. Corporate	
Human Rights Benchmark Ltd., Corporate Human Rights Benchmark methodology, updated annually.
14. International
	Labour Organization (ILO), 8.Freedom of Association and Collective Bargaining, https://www.ilo.org/
global/topics/dw4sd/themes/freedom-of-association/lang--en/index.htm, accessed on 6 May 2020.
Additional sources that can be consulted:
15. Castan	Centre for Human Rights Law, Office of the United Nations High Commissioner for Human Rights, andUnited Nations Global Compact, Human Rights Translated 2.0: A Business Reference Guide, 2017.
16. Shift,	Oxfam, and Global Compact Network Netherlands, Doing Business with Respect for Human Rights: A
Guidance Tool for Companies, 2016.