ESRS E3-4 28b Total water consumption in areas at water risk, including areas of high-water stress

GBF Target 3, Target 16

SASB IF-RE-140a.1, IF-RE-140a.2, IF-RE-140a.3

TNFD C3.0 For EN/HB: In reporting the core global metric, an organisation should disclose known or metered water withdrawal, in addition to listing non metered sources. The organisation should report the total volume (m3) of water withdrawn from the following sources: • Greywater; • Blackwater; • Treated wastewater; • Desalination plans; • Groundwater (recharged and non-recharged); • Surface water; • Harvested rainwater; and • Other potable and non-potable water sources. This metric should cover all water purchased and sourced but may include itemisation of water allocated to other parties as the end user. Guidance for RE/RS: In reporting the core global metric, an organisation should include for water withdrawal: • The area (m2 and % of total) of floor area, plus external asset area, for which water withdrawal data have been obtained; • Water withdrawal (m3) for the area for which there are data; and • The source of that water: surface water, groundwater (recharged and non-recharged), seawater, produced water, third party water, greywater, blackwater, treated wastewater, desalination plants, harvested rainwater and other potable and non-potable water sources. Guidance for CM: In reporting this core global disclosure metric, an organisation should include: • Total freshwater (≤1000 mg/l of Total Dissolved Solids) withdrawal, including from natural open sources such as rivers, lakes, natural ponds, streams, creeks; from groundwater (wells, boreholes, water below soil surface); from municipal and/or from third parties; and from quarry dewatering used in operations; • Total non-freshwater (>1000 mg/l of Total Dissolved Solids) withdrawal, including from sources of high salinity or pollutants; and • Harvested rainwater: Volume of precipitation (rainwater or snowmelt) that is collected on-site (e.g. settling ponds, inactive quarry area that has not yet reached the groundwater table). Water from quarry dewatering that is not used should be reported separately. An organisation should differentiate withdrawal from groundwater sources that are recharged and non-recharged.