{"id":62,"date":"2015-02-09T12:36:11","date_gmt":"2015-02-09T12:36:11","guid":{"rendered":"http:\/\/dev.revood.com\/disc\/?page_id=62"},"modified":"2016-02-04T20:14:21","modified_gmt":"2016-02-04T20:14:21","slug":"detailed-disclosure","status":"publish","type":"page","link":"https:\/\/ceowatermandate.org\/disclosure\/develop\/detailed-disclosure\/","title":{"rendered":"Detailed Disclosure"},"content":{"rendered":"

\nHere we provide guidance on the Detailed Disclosure pillar of the Disclosure Framework. This pillar comprises the 11 information areas that should ideally be addressed in a company\u2019s water disclosure. The framework is not intended to indicate what elements of corporate water management and disclosure are most important or the order in which companies should address them. Rather, it offers a way to categorize and understand the many types of water-related information that companies report.
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\n The Corporate Water Disclosure Framework<\/strong>
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\n Click each component of the Framework to access relevant guidance\n <\/p>\n<\/div>\n

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\n \"disclosure_framework\"\n <\/div><\/div>\n<\/div>\n

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Basic and advanced reporting<\/strong><\/h3>\n

The guidance provided in this section is divided into basic and advanced practices. While basic practice provides a good starting point for companies with limited experience in water management, advanced practice represents the full range of information that companies ideally report. However, some companies, depending on their size and the importance of water to the business and stakeholders, may not deem it necessary or valuable to implement this full range of practices. Some companies, particularly SMEs or those for which water is only marginally significant, may opt to focus on reporting the information suggested for Company Water Profiles (see Section 3), and disregard basic and advanced practices altogether.<\/p>\n

Summary of Basic and Advanced Reporting Practices<\/i><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/th>\nSubsection<\/th>\nBasic<\/th>\nAdvanced<\/th>\n<\/tr>\n<\/thead>\n
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CURRENT STATE<\/strong><\/div>\n<\/td>\n
Context<\/b><\/a><\/td>\n\n
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  • High-level assessment of basins across a portfolio<\/li>\n<\/ul>\n<\/td>\n
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  • Detailed, location-specific assessment of basins where water challenges are pronounced<\/li>\n
  • High-level assessment of basins in which key value chain actors are located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Performance<\/b><\/a><\/td>\n\n
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  • Total and percentage of withdrawals in water-stressed or water-scarce areas<\/li>\n
  • Percent of facilities adhering to relevant water quality standards<\/li>\n
  • Average water intensity in water-stressed or water-scarce areas (as appropriate)<\/li>\n
  • Percent of facilities with fully functioning WASH services for all workers<\/li>\n<\/ul>\n<\/td>\n
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  • Location-specific performance data:\n
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    • Location-specific performance data:<\/li>\n
    • High-level assessment of basins in which key value chain actors are located<\/li>\n<\/ul>\n<\/li>\n
    • Water performance in the value chainHigh-level assessment of basins in which key value chain actors are located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Compliance<\/b><\/a><\/td>\n\n
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  • Percent of facilities with a water-related regulatory compliance violation<\/li>\n<\/ul>\n<\/td>\n
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  • Adoption of internal and\/or voluntary sustainability standards<\/li>\n
  • Water-related regulatory compliance violations in the value chain<\/li>\n
  • located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
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IMPLICATIONS<\/strong><\/div>\n<\/td>\n
Business risks<\/b><\/a><\/td>\n\n
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  • High-level assessment of risks at a portfolio level<\/li>\n<\/ul>\n<\/td>\n
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  • Detailed assessment of risks based on extensive, location-specific analysis at the facility level<\/li>\n
  • Value chain risks<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Business opportunities<\/b><\/a><\/td>\n\n
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  • High-level assessment of opportunities<\/li>\n<\/ul>\n<\/td>\n
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  • Detailed assessment of opportunities<\/li>\n
  • Value chain opportunities<\/li>\n
  • located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
External Impacts<\/b><\/a><\/td>\n\n
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  • N\/A (legal compliance used as proxy)<\/li>\n<\/ul>\n<\/td>\n
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  • Impacts on water availability, water quality, and access to water resources and WASH services (including human-rights-related impacts)<\/li>\n
  • Prioritizing impacts<\/li>\n
  • located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
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RESPONSE<\/strong><\/div>\n<\/td>\n
Policies, governance, and targets<\/b><\/a><\/td>\n\n
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  • Commitment to water stewardship and human rights to water and sanitation<\/li>\n
  • Goals and targets<\/li>\n<\/ul>\n<\/td>\n
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  • Policies, strategies, and governance<\/li>\n
  • Respecting the human rights to water and sanitation<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Internal Actions<\/b><\/a><\/td>\n\n
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  • Improvements in direct operations<\/li>\n<\/ul>\n<\/td>\n
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  • Product innovation<\/li>\n
  • Value chain prioritization, engagement, and improvements<\/li>\n
  • located<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
External engagement<\/b><\/a><\/td>\n\n
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  • Participation in global initiatives<\/li>\n<\/ul>\n<\/td>\n
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