ESRS E3-4 28b AR 32

GBF Target 7

GRI 303-4 Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable: i. Surface water; ii. Groundwater; iii. Seawater; Third-party water, and the volume of this total sent for use to other organizations, if applicable. GRI 303-4-a: A breakdown of total water discharge to all areas 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).

SASB EM-CM-140a.1

TNFD C2.1 Volume of water discharged split into: • Total • Freshwater; and • Other. Including: • Concentrations of key pollutants in the wastewater discharged, by type of pollutant, referring to sector-specific guidance for types of pollutants; and • Temperature of water discharged, where relevant. For EN/HB: When reporting this core global disclosure metric for construction projects, an organisation should break down discharges by: • The volume from point sources and the volume from non point sources; and • Destination (surface water, groundwater, seawater, or third parties, such as the sewerage network or other users). Organisations should include an estimate or measurement of unintended discharges, including water not accounted for across withdrawal, consumption and discharge, and by type of discharge, to the extent known. Pollutants to report under this core global disclosure metric should include concrete washwater and per- and polyfluorinated substances (PFAS). Guidance for RE/RS: When reporting this core global disclosure metric for properties under management, an organisation should include: • The floor area (m2 and % of total) for which the organisation has discharge data, and the volume discharged from that area; and • For the area for which there are discharge data: • The volume of wastewater discharged without treatment by destination (surface water, groundwater or seawater); • The volume treated on-site or by the organisation elsewhere by destination (surface water, groundwater, seawater or third parties); and • The volume discharged to a third party for treatment (e.g. municipal sewerage company); and • For the volume treated on-site or by the organisation elsewhere, and the volume discharged untreated if available: • The concentrations of dissolved solids and suspended solids, and the temperature, where relevant. Pollutant calculations should be based on an average over the reporting period. For CM: In reporting this core global disclosure metric, water discharged should be broken down by destination: • Surface water; • Groundwater; • Seawater; and • Third-party water, and the volume of this total sent for use to other organisations. As well as broken down by source: • Point source discharge; and • Non-point source discharge For each site, an organisation should consider disclosing the following pollutants: • pH; • TSS (Total Suspended Solids); • TDS (Total Dissolved Solids); • Metal pollutants (mercury (Hg), cadmium (Cd), thallium (Tl), antimony (Sb), arsenic (As), lead (Pb), chromium (Cr), cobalt (Co), copper (Cu), manganese (Mn), nickel (Ni), zinc (Zn) and vanadium (V)); • TPH (Total Petroleum Hydrocarbons); and • BOD (Biochemical Oxygen Demand). An organisation should describe the methodology used to calculate said concentrations as well as the dates and/or frequency of measurement for each pollutant, and whether the emission is a one-off occurrence or continuous.