WT2: Water Outflows/Discharges – Above Green

(points determined by materiality)

Intent

The intent of this indicator is to assess the entity’s measurement of water outflows and discharge impacts. The discharge of water can have significant impacts on human health and the environment. Relatively high levels of discharge can potentially create liabilities or regulatory risk.

Requirements

Select Yes or No: If selecting “Yes”, the entity must be actively tracking and reporting on all of the mandatory reporting metrics (indicated by the dark green cell outline).

Can the entity report on water outflows/discharges?

Yes
- External Review - Has the data reported above been reviewed by an independent third party?
  - Yes (provide evidence indicating where the relevant information can be found)
    - Externally checked
    - Externally verified - Using: [insert scheme name]
    - Externally assured - Using: [insert scheme name]
  - No
- EXCEPTIONS - Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
  - Yes
  - No
    - Please indicate which facilities, activities and/or time periods are additional or excluded from the data reported above

________________________

No
- Provide additional context for the answer provided (not validated, for reporting purposes only)
  ________________________

Changes: Changes: “Non-compliances” has been added as a new metric. Several other metrics have been renamed to improve alignment with external frameworks (“Municipal treatment plant” to “Third-party treatment”; “Surface water/river” to “Surface water”; “Seawater” to “Seawater/brackish water”; “Recycled water scheme” to “Third-party re-use”).

Prefill: The cells in the column “Previous-year performance” have been prefilled with the 2019 Assessment response where metrics have remained the same. Data has not been prefilled for new metrics or metrics that have substantially changed relative to the 2019 Assessment.

Performance Tables

Water outflows/discharges table: Complete the table as follows:

Previous-year performance (2018): This column shows the reported performance for the previous year (2018). If a metric is new or has changed substantially compared to last year’s Assessment, or if there is no data available for the entity for the previous year, ‘N/A’ is shown. It is not possible to enter any data into this column.
Reporting-year performance (2019): Enter data for the performance during the reporting year for each metric where available.
- Total sensitive discharge = “Groundwater” + “Seawater/brackish water” + “Surface water”
- % Recycled = “Third-party reuse” / “Total water discharged” * 100

It is mandatory to enter data for all metrics highlighted with a green border.
‘Zero’ is an acceptable answer if it is true and accurate. If the entity cannot provide all of the mandatory data then it must select “No” for the overall indicator.
Calculated cells: Certain performance cells are automatically calculated based on inputs to other performance cells within the table or inputs to another indicator. Totals are the sum of all metrics in that table. The equation for the other calculated cell is:

Reporting-year target (2019): Enter the targets that were applicable for the reporting year for each metric, where available.

A target can be interpolated from a future-year target.
A target (or the future-year target from which it is derived) must be formally adopted. This means that the entity must have set and communicated the target at least internally, and has implemented, or is preparing, actions to achieve the target.

Future-year targets: Enter the relevant year for which the targets are set at the top of the column and enter the future-year targets for each metric where available.

A target must be formally adopted.
The target must be set for any future year that is not the reporting year.

Water discharge intensities table: Intensity metrics provide a basis for comparing and benchmarking ESG performance. Intensity metrics are not mandatory and not scored in 2020. The table should be completed as follows:

Previous-year performance (2018): This column shows the reported performance for the previous year (2018). If a metric is new or has changed substantially compared to last year’s Assessment, or if there is no data available for the entity for the previous year, ‘N/A’ is shown. It is not possible to enter any data into this column.
Reporting-year performance (2019): Intensity performance metrics are calculated automatically as follows:

Water discharge intensity (/GAV) = Total water discharged/GAV. GAV is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.
Water discharge intensity (/Revenue) = Total water discharged/Revenue. Revenue is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.
Water discharge intensity (/Output) = Total water discharged/Output. Output is reported in OI1 and is specific to the entity’s primary sector as reported in RC3 (Sector & geography).

In some cases, the calculated cells may show as ‘Not applicable’. This is either due to:

the participant not reporting the input data (within the indicator);
the participant not reporting on the relevant denominator (GAV/Revenue/Output);
there being no output metric applicable to the entity’s primary sector.

Reporting-year target (2019): Enter the targets that were applicable for the reporting period for each metric, where available.

A target can be interpolated from a future-year target.
A target (or the future-year target from which it is derived) must be formally adopted. This means that the entity must have set the target at least internally and has implemented or is preparing actions to achieve the target.

Future-year targets: Enter the relevant year for which the targets are set at the top of the column and enter the future-year targets for each metric where available.

A target must be formally adopted.
The target must be set for any future year that is not the reporting year.

External review

Select Yes or No: If selecting “Yes”, state whether the data submitted has been checked, verified or assured (select one option; the most detailed level of scrutiny to which the data was subjected). Participants should select the appropriate checkbox(es):

Externally checked: should be selected when a third party has reviewed the data in a structured and consistent process.
Externally verified: applies to instances where a third party has reviewed the data against an existing scheme. When this checkbox is ticked, participants should select the scheme name from the dropdown.
Externally assured: applies to instances where a third party has reviewed the data against an existing scheme. When this checkbox is ticked, participants should select the scheme name from the dropdown.

GRESB does not require the selected standard to be specific to water discharge data. As such, a standard initially designed to verify/assure other types of ESG data (e.g. energy) can be selected as long as the same thoroughness and review criteria are applied to data reported in WT2.

Exceptions

Select Yes or No: GRESB is seeking to standardize the scope and boundaries of reporting to allow for more accurate benchmarking and to progressively move towards scoring of performance. If the scope of the data reported for this indicator does not exactly match the reporting scope (facilities, ancillary activities and time period) as reported in “Entity and Reporting Characteristics” (EC3, RC3, RC4), then answer ‘No’ to this question and describe these exceptions in the “Exceptions” text box.

Examples are:

Temporal - A toll road includes data on energy consumption from its street lighting within its boundary but due to a data glitch, it lost this data for a two month period during the reporting year.
Physical - A power plant includes a switchyard facility within its reporting boundary but does not have data on water discharge for this facility.
Operational - An airport includes the operation of mobile equipment within its reporting boundary but not for aircraft since these are operated by airlines.

Validation

Evidence

It is optional to provide evidence of external review in the form of a third-party letter or certificate. Evidence will not be subject to manual validation for this indicator in 2020. Evidence can be provided by a hyperlink or through a document.

Hyperlink: If a hyperlink (or deep link) is provided, ensure that the relevant page can be accessed within two steps.
Document upload: Participants may upload several documents. When providing a document upload, it is mandatory to indicate where relevant information can be found within the document (e.g. for evidence relating to issue x, see section y on page z; for evidence relating to issue a, etc.).

Evidence should include:

Proof of the existence of third-party review of the data;
Clear indication that the reviewed data reflects the reported data;
A description of the type of third-party review (checked, verified or assured) and the used assurance standard (if applicable);
Proof that the data review applies to the entity.

Scoring

Materiality-based Scoring: This indicator applies materiality-based scoring. The materiality weighting for this indicator is determined by the materiality level of the ‘Water discharge/pollution’ issue in the GRESB Materiality Assessment (RC7).

Where this issue is of ‘High’ relevance, this indicator will be weighted highly and where this issue is of ‘Medium’ relevance, it will be weighted moderately. If materiality for this issue is set at ‘No’ or ‘Low’ relevance for the entity, this indicator will not be scored. As a result, the weight of this indicator may differ for each participant based on its materiality profile. The weighting of the material (scored) indicators in the Performance Component is automatically redistributed to ensure that the Component retains its overall weighting of 50% of the Asset Assessment. For more details refer to the section on Materiality Based Scoring in this Reference Guide or download the GRESB Materiality & Scoring Tool.

Scoring of Metrics: This indicator is scored as a one-section indicator where evidence is optional. Only the metric in the performance table cells shaded in light green is used for scoring. The only scored metric for Water outflows/discharges is “Total sensitive discharge”.

For the scored metric, all columns (“Reporting-year performance”, “Reporting-year target” and “Future-year target”) should be completed to obtain points as follows:

60% of the indicator score will be based on the reporting of a value in “Reporting-year performance”.
20% of the indicator score will be based on the reporting of a target in “Reporting-year target”. For 2020, scoring is based on whether a target was set, not on whether the target was achieved.
20% of the indicator score will be based on the reporting of a target in “Future-year target”. For 2020, scoring will be based on whether a target was set, not on whether the entity is on track to achieve the target.

Reporting of external data review and exceptions are not scored in 2020.

Terminology

Groundwater: Freshwater that is found beneath the Earth's surface that supplies wells and springs.

Non-compliances: Failure to comply with covenants, environmental permits, laws and/or regulation due to the performance of air pollutant emissions or discharges to bodies of water.

Potable water: Also known as drinking water. Potable water is any water that is safe for human consumption or food preparation.

Recycled water: Water that has been reused before discharge to final treatment or the environment. This can include water that was treated prior to reuse and water that was not treated prior to reuse. It can also include collected rainwater and wastewater generated by household processes such as washing dishes, laundry, and bathing (grey water).

Seawater/brackish water: Water obtained from seas, oceans or estuaries that has a salinity level of over 0.05%.

Surface water: Surface water is any freshwater occurring naturally on the Earth's surface, such as in lakes, rivers, ice sheets, glaciers or peatlands.

Third-party reuse: Reuse or recyling of water supplied by the Entity to a third party.

Third-party treatment: Treatment of municipal or industrial wastewater by a third party. The treatment can be primary, secondary or tertiary.

Water outflows/discharges: Discharge of water to water bodies (e.g. lakes, rivers, oceans, aquifers and groundwater) or to third-parties for treatment or use.

References

Eurostat - Environment Glossary

WRI - Aqueduct Water Risk Atlas

WWF - Water Risk Filter

Alignment with External Frameworks

CDP Water Security 2020 - W1.2 Company accounting

CDP Water Security 2020 - W5 Facility-level accounting

CDP Water Security 2020 - W8 Targets

DJSI CSA 2019 - 4.2.5 EP - Water

DJSI CSA 2019 - 4.2.6 EP - Water Consumption

GRI Standards 2018 - 303-4: Water discharge

GRI Standards 2016 - 306-3: Significant spills

GRI Standards 2016 - 307-1: Non-compliance with environmental laws and regulations

Relevant UN Sustainable Development Goals

SDG 3 - Good Health and Well-being

3.9 By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination

SDG 6 - Clean Water and Sanitation

6.1 By 2030, achieve universal and equitable access to safe and affordable drinking water for all

6.3 By 2030, improve water quality by reducing pollution, eliminating dumping and minimizing release of hazardous chemicals and materials, halving the proportion of untreated wastewater and substantially increasing recycling and safe reuse globally

6.5 By 2030, implement integrated water resources management at all levels, including through transboundary cooperation as appropriate

https://sustainabledevelopment.un.org/sdg12

12.2 By 2030, achieve the sustainable management and efficient use of natural resources

12.4 By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle, in accordance with agreed international frameworks, and significantly reduce their release to air, water and soil in order to minimize their adverse impacts on human health and the environment

SDG 14 - Life Below Water

14.1 By 2025, prevent and significantly reduce marine pollution of all kinds, in particular from land-based activities, including marine debris and nutrient pollution