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GRI 303: Water and Effluents 2018
Frequently Asked Questions (FAQs)© GRI 2023

Contents
1. Why was GRI 303: Water 2016 revised? ............................................................................................ 3
2. What was the process for revising the Standard? .............................................................................. 3
3. How was feedback on the exposure draft of GRI 303: Water and Effluents addressed? .................. 3
4. What has changed in the revised GRI 303: Water and Effluents 2018 Standard? ............................ 3
5. How do I use GRI 303: Water and Effluents 2018? ............................................................................ 3Page 2 of 3

1. Why was GRI 303: Water 2016 revised?
GRI 303: Water 2016 was revised to align with international best practice and recent developments inwater stewardship, and to harmonize with key instruments and reporting frameworks. Key instruments
included the CDP Water Questionnaire and the CEO Water Mandate Corporate Reporting Guidelines.
The global priorities identified in the Sustainable Development Goals were also a key point ofreference for revising this Standard.
For detailed information about the review of this Standard, please see the Project Proposal available
on the project page.

2. What was the process for revising the Standard?
The process was overseen by the Global Sustainability Standards Board (GSSB), GRI’s independent
standard-setting body, following the Due Process Protocol.
The Standard was revised through a transparent and inclusive process and in the public interest.
The content was developed by a multi-stakeholder Project Working Group with leading experts andpractitioners on water stewardship from the constituencies of civil society, investors, business, andinternational and governmental institutions from around the world.
For more information about the review process, please visit the project page.

3. How was feedback on the exposure draft of GRI 303: Water andEffluents addressed?
In line with due process, the revised draft of GRI 303: Water and Effluents was exposed for publiccomment between 10 August and 9 October 2017.
Due to the extent of changes implemented in the draft of GRI 303 as a result of the feedback received
during the first public comment, the Standard was re-exposed for a second public comment between
20 December 2017 and 18 February 2018.
The Basis for Conclusions document, outlining the main themes identified from the received
comments and how the GSSB responded to these, can be found on the project page.

4. What has changed in the revised GRI 303: Water and Effluents2018 Standard?
To learn about the changes and requirements included in the revised GRI 303: Water and Effluents
2018, please view this introductory video and visit the project page.

5. How do I use GRI 303: Water and Effluents 2018?
An organization reporting in accordance with the GRI Standards is required to report the following
disclosures if it has determined water and effluents to be a material topic:••

Disclosure 3-3 Management of material topics in GRI 3: Material Topics 2021
Any disclosures from GRI 303 that are relevant to the organization’s water-related impacts(Disclosure 303-1 through Disclosure 303-5)

See Requirements 4 and 5 in GRI 1: Foundation 2021.
Reasons for omission are permitted for these disclosures.

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