GRI 303: Water 2016 sets out reporting requirements on the topic of water. This Standard can be used by an organization of any size, type, sector or geographic location that wants to report on its impacts related to this topic.

*Please note*

Please note that there is now a more recent version of this Standard: GRI 303: Water and Effluents 2018. An organization reporting on GRI 303 for the first time is advised to use GRI 303: Water and Effluents 2018.

Existing users of GRI 303: Water 2016 are advised to start the transition to GRI 303: Water and Effluents 2018 as soon as possible. GRI 303: Water 2016 can continue to be used for reports or other materials published on or before 31 December 2020.



In the context of the GRI Standards, the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including land, air, water and ecosystems.

GRI 303 addresses the topic of water.

Access to fresh water is essential for human life and wellbeing, and is recognized by the United Nations as a human right. An organization can impact water resources through its withdrawal and consumption of water.

Withdrawals from a water system can affect the environment by lowering the water table, reducing the volume of water available for use, or otherwise altering the ability of an ecosystem to perform its functions. Such changes have wider impacts on the quality of life in the area, including economic and social consequences; and consequences for the local communities or indigenous peoples for whom the water source is important.

The disclosures in this Standard can provide information about an organization’s impacts related to water, and how it manages them.

Additional disclosures that relate to this topic can also be found in:

GRI 306: Effluents and Waste

Effective date

This Standard is effective for reports or other materials published on or before 31 December 2020. 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



GRI 303: Water

1. Management approach disclosures
2. Topic-specific disclosures

Disclosure 303-1 Water withdrawal by source
Disclosure 303-2 Water sources significantly affected by withdrawal of water
Disclosure 303-3 Water recycled and reused






Please see the GRI Standards translation page for available translations of the Standards, or to find out more about the upcoming translation schedule and how to get involved.

Related Standards

This Standard is to be used together with the most recent versions of the following documents.