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.


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:

Effective date: 1 July 2018

Earlier adoption is encouraged.

*Please note*

The GSSB has initiated a project to review and update the content of GRI 303: Water. Please read more and sign up for updates on the project page for the review of GRI 303




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 translations in other languages, 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.