WT1: Water Inflows/Withdrawals
Prefill
Eligible
Validation
Automatic; Evidence not validated
2026 Updates
None
Can the entity report on water inflows / withdrawals?
Please explain the methodology used for calculating data coverage:
________________
External review
Has the entity’s water withdrawal data been reviewed by an independent third party?
Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the entity’s measurement of water resource impacts. The inflow/withdrawal of water can have significant impacts on the environment and communities. Relatively high levels of water withdrawals can potentially create liabilities or regulatory risk.
Input: How do I complete this indicator?
Select Yes or No: If ‘Yes,’ complete the performance table and sub-questions.
Performance Tables
Cells with a dark green border are mandatory.
Cells with a light green shade are scored. Not all scored cells are mandatory. Leaving a scored (i.e., shaded) cell blank will have negative scoring impacts. ‘Zero’ is an acceptable answer if it is true and accurate (i.e., if no target exists, the cell should be left blank).
Data
Instructions
Performance: Previous Year
It is not possible to edit any data in this column.
As previous-year data is directly drawn from the previous year's GRESB Asset Assessment, it is not possible to amend erroneous data. If the previous-year data is incorrect (for example, due to a reporting error), the entity can use the open text box below the indicator to inform investors. This column shows the reported performance for the previous year (e.g., calendar year 2024). 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, it is indicated as ‘N/A'.
Performance: Reporting Year
Enter data for performance during the reporting year for each metric.
Scored and mandatory*: Reporting year performance of 'Total water withdrawals.'
*GRESB automatically calculates some metrics based on the inputs of other mandatory cells. If these cells show “NA”, it means that not all the values required for calculation have yet been provided.
The equations for the calculated cells are:
Total water withdrawals = Groundwater + Rainwater + Seawater / brackish water + Surface water + Produced water + Third-party non-potable water + Third-party potable water
% potable water = Third-party potable water / Total water withdrawals * 100
See definitions for each metric in the Terminology section below.
Target: Reporting Year
Enter any targets that were applicable for the reporting year for each metric.
Scored but not mandatory: Reporting year target of Total water withdrawals'
A reporting year target can be interpolated from a future-year target. The 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.
Target: Future Year
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.
Scored but not mandatory: Future year target for 'Total water withdrawals'
The target must be set for any future year that is not the reporting year. The 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.
Data Coverage (%): Reporting Year
Insert a data coverage level from 0% to 100% in single-digit increments for each metric where required.
Scored and mandatory: Reporting year data coverage of 'Total water withdrawals'
Data coverage for any individual performance metric should represent an estimated percentage considering all material data related to all facilities and activities within the entity’s reporting boundary (RC3 and RC4) for the full reporting year.
Facility exclusions for data coverage
Racilities within an asset that have the following characteristics can be excluded in the reported data coverage levels:
Facilities under development.
Facilities that the asset has owned for less than 6 months.
Facilities that have been operational for less than 6 months.
Therefore, an asset can still report up to 100% data coverage for facilities even if it does not report data from facilities in the three categories noted above.
Note that if an asset reports less than 100% data coverage, its Benchmark Report will not display reporting-year performance data intensity values.
Data coverage calculation methodology
Provide a description of the method used to calculate data coverage in the open text box below the performance tables.
Not scored but mandatory: Data coverage methodology
Include how the data was measured and how the coverage level was estimated or assessed (e.g., % coverage of facilities, output, GAV, or any other metric used).
Intensities
It is not possible to edit any data in this section. GRESB automatically calculates intensity metrics based on data reported to other indicators.
If these cells show “NA”, it means that not all the values required for calculation have yet been provided. The equations for the calculated cells are:
Water withdrawal intensity (/GAV) = Total water withdrawals / GAV
GAV is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.
Water withdrawal intensity (/Revenue) = Total water withdrawals / Revenue
Revenue is reported in RC2 (Economic Size) and is converted from millions to units within the calculation.
Water withdrawal intensity (/Output) = Total water withdrawals / Output
Output is reported in OI1 and is specific to the entity’s primary sector as reported in RC3 (Sector & geography)
Estimation Note
As a general rule, GRESB Participants are required to use actual data (i.e., directly measured from utilities or meters, documented, or derived using recognized standards) when reporting material performance data.
Broad extrapolations of data and general estimates should not be reported.
Participants must explain the methodology used to measure data and to calculate data coverage in an open text box below the performance table.
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). If selecting ‘verified’ or ‘assured,’ select the standard from the dropdown menu.
The Scheme Lists page contains the complete list of accepted assurance and verification schemes.
Additional assurance schemes may also receive recognition if they meet GRESB’s criteria. To submit a new scheme for review, please contact the GRESB team.
The final deadline for submitting a new assurance/verification scheme for review by the GRESB team is March 15th. Schemes submitted for review after March 15th will not be reviewed until the subsequent reporting year.
GRESB does not require the selected standard to be specific to water withdrawal data. A standard initially designed to verify/assure other types of sustainabiltiy data (e.g., energy) can be selected as long as the same thoroughness and review criteria are applied to data reported in WT1.
Terminology
Data Coverage
The part of the asset for which data is available. Data coverage represents an estimated percentage considering all material data related to all facilities and activities within the entity’s reporting boundary for the full reporting year.
Externally checked
Applies to instances when a third party has reviewed the data in a structured and consistent process, but no official certification has been awarded.
Externally verified
Applies to instances where a third party has reviewed the reporting against an existing scheme. When this checkbox is ticked, participants must select the scheme name from the dropdown.
Note that GRESB treats verification and assurance equally in the context of the assessment
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.
Note that GRESB treats verification and assurance equally in the context of the assessment
Groundwater
Freshwater that is found beneath the Earth's surface that supplies wells and springs.
Potable water
Also known as drinking water. Potable water is any water that is safe for human consumption or food preparation.
Produced water
Water that enters the Entity's boundaries as a result of a production process, such as extraction of fossil fuels or processing of raw materials (definition based on CDP Water Security 2020).
Rainwater
Water that has fallen as, or been obtained from, rain.
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.
Total HWS withdrawals
All withdrawals from areas that have High or Extremely High Baseline Water Stress (HWS) as classified by the World Resources Institute's (WRI) Water Risk Atlas tool, Aqueduct.
Water inflows/withdrawals
Water drawn into the boundaries of the entity from all sources (including surface water, ground water, rainwater, and municipal water supply) as well as water reuse, efficiency, and recycling, including the entity's consideration of whether water sources are significantly affected by withdrawal of water.
Validation: What evidence is required?
Data: GRESB automatically validates data in the performance tables.
Evidence: Providing evidence of external review in the form of a third-party letter or certificate is optional. Evidence will not be subject to manual validation for this indicator in 2025.
Evidence should include:
Proof of the existence of a 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
Scoring: How does GRESB score this indicator?
Materiality-Based Scoring
The relevance of the 'Water outflows/discharges' issue (determined by the GRESB Materiality Assessment (RC7)) defines this indicator's maximum score.
For more details, refer to the Asset Scoring Basics page or download the Asset Materiality & Scoring Tool.
Scoring of Metrics
The only scored metric for Water inflows/withdrawals is Total withdrawals.
For this metric, participants must complete all columns (Reporting-year performance, Reporting-year performance Data Coverage, Reporting-year target, and Future-year target) to obtain points as follows:
50% of the indicator score: based on a value reported for Reporting-year performance Data Coverage
The value reported for data coverage serves as a multiplier for the points available for this metric (i.e., only entities that report 100% receive the full scoring weight).
30% of the indicator score based on the reporting of a value in Reporting-year performance
10% of the indicator score: based on the existence of a target in Reporting-year target
The scoring will be based on whether a target was set, not on whether the target was achieved.
10% of the indicator score: based on the existence of a target in Future-year target
The scoring will be based on whether a target was set, not on whether the entity is on track to achieve the target.
Notes
Participants must input a target year under "Future-year target" as well as a numeric value in the underlying scored metric to score for this metric.
Not all scored cells/metrics are mandatory. If a scored (light green) cell is not outlined in dark green, leaving it blank will still result in a negative scoring impact. This applies to the following metrics: Total water withdrawals: Reporting-year target; Future-year target.
Reporting of external data review is not scored.
Frequently Asked Questions
How should I calculate data coverage for performance data?
GRESB does not mandate a specific data coverage calculation methodology. Participants should report data coverage as an estimated percentage of the entity’s material facilities and activities within its reporting boundary (i.e. RC3 – Sector & Geography, and RC4 – Ancillary Activities) for which data was collected for the entire reporting year.
References
Supply Chain Sustainability School (UK and Australia), 2012
Alignment with External Frameworks
GRI Standards 2021 - General Disclosures 2021: 2-23: Policy commitments
GRI Standards 2016 - 300 series: Environmental Standards
Good practice examples: Examples of policies on Climate change mitigation and resilience, or Air pollution can be found on this page.
Get Support: Solution Providers
GRESB Solution Providers are independent, third-party organizations within the GRESB Partner network that offer specialized products, tools, and services to support sustainability performance outside the GRESB Assessment process.
The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.
GRESB will continue to update this section as the GRESB Solution Provider network grows. Please check back regularly to find GRESB Solution Providers who can support your sustainability performance.
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