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Introduction

This workbook contains the Ceres Aqua Gauge.™ The Aqua Gauge is a framework designed to help companies assess, improve and communicate
their corporate-wide water risk management approach and to help investors understand how well companies are managing water-related risks and
opportunities.

The Aqua Gauge is designed to enable both rapid and comprehensive analysis, and gives the user the option to assess a company against:
1. A short list, or “Quick Gauge,” of core management activities appropriate to the company’s risk profile, and
2. The full Aqua Gauge – a comprehensive set of corporate-level management activities that reveal a more detailed picture of the company’s response
to water issues.
The Quick Gauge diagnostic, designed primarily for investors, should be used as a first step in identifying within a portfolio potentially weaker
performers exposed to sector or geographic water risks. The Quick Gauge walks users through a short set of questions to assess if a company has
implemented core water management practices, and through this process flags companies deserving further analysis and engagement.

The full Aqua Gauge captures four broad categories of corporate water activities: measurement, management, stakeholder engagement and disclosure,
encompassing approximately 20 core water risk management activities. It allows users to assess a company’s maturity in each activity against a four-
level sliding scale from “No Action” to “Leading Practice.”
• No Action: No evidence that the company has taken action in this area.
• Initial Steps: Action has been taken but the company is only beginning to implement the practice.
• Advanced Progress: Action has been taken and good progress toward leading practice has been made, but gaps still exist in the company’s approach.
• Leading Practice: Action is consistent with what leading companies are doing, and aspiring to do, in this area.

Within the Aqua Gauge, management activities that are particularly relevant to companies with water risks in direct operations, supply chains, and/or
products are indicated to help guide the user to the management practices most critical to the company in question.
In addition, each management activity is cross-referenced against the CDP Water survey and Global Reporting Initiative (GRI) indicators to
streamline data collection and survey responses.

Once the Aqua Gauge assessment is complete, users can see a visual representation of performance on the “Scorecard” and “Spider Diagram” tabs.
The Scorecard color codes company progress for each activity in the Aqua Gauge to quickly spotlight existing strengths and areas for improvement. The
Spider Diagram plots company progress on a circular chart. As performance moves from “No Action” to “Leading Practice,” corresponding data points
move from the center of the chart outward. This intuitive, graphic output is designed to quickly communicate the Aqua Gauge assessment in a way that
can be easily transferred to presentations or other written materials.

For further information, please download the accompanying Aqua Gauge report.
© 2011 Ceres. All rights reserved.
Last updated 07.10.2014
Guidance
Water is one of many critical environmental and social issues that can materially affect company performance. The Aqua Gauge is specifically
designed to help users assess corporate management responses to water issues. Water management is not only a complex undertaking, but is also
linked to a wide range of business, environmental and social issues. These include energy availability and use, biodiversity, food security and human
health. While this tool is focused on water, it is important to recognize that water should be managed in a way that optimizes performance across the
full range of business issues.
Companies should work to manage the full range of water risks and identify water-related opportunities. Water risks and opportunities include not
only the effects of water scarcity, but also those of water quality and excess water. Water quality can be critical for many businesses, but its importance
is often only recognized when water of suitable quality is no longer available. Poor water quality can raise costs, degrade product quality and disrupt
operations. Excess water also poses risks to companies. Floods can arise not only because of extreme weather, but also from man-made developments
and seawater ingress. Additionally, increasing demand for water globally can create opportunities for businesses to provide new products or services,
differentiate themselves from competitors based on water efficiency, and/or re-engineer processes to save water, energy and money.
The Aqua Gauge is designed to be applicable to all sectors (with the exception of the water utility sector). This tool is consistent with an enterprise
risk management approach to setting priorities, and each activity is labeled to indicate the part of the business to which it is most relevant. Some
management activities will be more important for certain sectors and geographies than others, but most activities identified in the tool should be
considered for all sectors.
Very few companies will attain “leading practice” on all management activities in the Aqua Gauge. While there is at least one company that is
achieving elements of each leading practice listed, attainment of leading practice is likely to remain an aspiration for many companies. Aqua Gauge
users should recognize that achieving leading practice in every aspect of the framework might not be appropriate, material or cost-effective for some
companies. An integrated approach to addressing material sustainability impacts and risks should help both companies and investors to prioritize
action correctly and efficiently.
The Aqua Gauge makes no specific reference to timescales and is applicable to both long- and short-term issues. Some water-related risks and
opportunities may materialize in the short-term while others will only affect business in the long-run. Regardless of timeframe, these issues require
assessment now. In assessing risk, companies (and investors) should consider not only the current situation, but also how changes in the business
environment, demands from society and changes in the environment itself could affect water-related risks and opportunities. For some companies, the
timescales that should be considered may be relatively short, but for others, the risk may need to be considered over several decades.
Where possible, this tool uses terminology that is consistent with common usage and with other tools and initiatives. In particular, the terminology
aligns with that used by the Ceres Roadmap for Sustainability, the World Business Council for Sustainable Development, the CDP Water request, and
the UN's CEO Water Mandate.

For further information, please download the accompanying report.


© 2011 Ceres. All rights reserved.
Last updated 03.06.2013
QUICK GAUGE DIAGNOSTIC

STEP 1: CORE MANAGEMENT PRACTICES


2.2
2.9

STEP 2: VALUE CHAIN MANAGEMENT PRACTICES


Are the company's water-related risks likely to be related to its:
- Direct Operations (sites or facilities)? If yes:
1.1
1.6
2.5
2.6

- Supply Chain (suppliers or raw material inputs)? If yes:

1.5
1.7
- Products (impacts of product use on water)? If yes:
2.10

GUIDANCE:
The Quick Gauge Tool is designed primarily for investors interested in quickly evaluating a por
exposure to water risks via a short series of questions. Once these highest priority companies
the adequacy of each company’s water management responses.
K GAUGE DIAGNOSTIC

1: CORE MANAGEMENT PRACTICES


Are senior executives in the company directly involved in the management of water-related issues?
Does the company integrate water into business strategy and financial planning?

2: VALUE CHAIN MANAGEMENT PRACTICES


e company's water-related risks likely to be related to its:
ct Operations (sites or facilities)? If yes:
Does the company collect and monitor data on its regulatory compliance, water use & discharge?
Does the company attempt to identify and quantify water-related risks in its own operations?
Does the company set itself performance standards and goals on water withdrawals/consumption for its
Does the company set itself performance standards and goals on wastewater discharge for its own opera

ply Chain (suppliers or raw material inputs)? If yes:

Does the company collect and monitor data on the effectiveness of its suppliers' water management pra
Does the company attempt to identify and quantify water-related risks in its supply chain?
ducts (impacts of product use on water)? If yes:
Does the company consider water in its product/process design and development?

uick Gauge Tool is designed primarily for investors interested in quickly evaluating a portfolio of companies
ure to water risks via a short series of questions. Once these highest priority companies are identified, the
equacy of each company’s water management responses.

If the answers to the relevant questions are mostly no, the company should be engaged to determine w
and if so, why action has not been taken. The activities on this sheet reflect the most critical pieces of a m
should therefore be the priorities for any company starting to think about taking action to manage water

If the answers are mostly yes,If the answers are mostly yes, the investor may want to then attempt a mo
the full Aqua Gauge assessment (Tabs 1-4). Alternatively, the investor may want to switch focus to other
YES / NO NOTES

with the largest potential


s useful for ascertaining

flection of their activity


to water issues and

nt of the company using


rm less well.
MEASUREMENT

ACTIVITY INITIAL STEPS ADVANCED PROGRESS

Data Gathering
1.1 Collects and monitors data on
Company compiles and monitors data Company compiles and monitors
the company’s own regulatory on regulatory compliance, water data on regulatory compliance,
compliance, water use, and withdrawals, water consumption, and water withdrawals, water
discharge wastewater discharge for some of its consumption, and wastewater
direct operations. discharge for all direct operations.

1.2 Collects and monitors data on Company identifies key sources of Company identifies key sources of
the company’s environmental water for some direct operations and water for all direct operations and
and social impacts on direct tracks some data related to the tracks a range of data related to
water sources company’s environmental and social the company’s environmental and
impacts on these sources. social impacts on these sources.

1.3 Collects and monitors data on Company identifies and tracks some Company identifies and tracks a
external factors affecting direct external factors currently affecting the wide range of external factors
water sources quality and availability of water affecting current and future
sources for key facilities. sustainability of water sources for
key facilities.
ACTIVITY INITIAL STEPS ADVANCED PROGRESS

1.4 Collects and monitors data on Company monitors attitudes and Company monitors attitudes and
stakeholder perceptions and concerns of some key stakeholders on concerns of some key
concerns related to water a proactive, but ad hoc basis. stakeholders on a proactive and
issues systematic basis.

1.5 Collects and monitors data on Company monitors public or third- Company requests and assesses
the effectiveness of suppliers’ party compiled information on the some information on water
water management practices water management practices of some management practices (as well as
suppliers, including data on compliance, water use, and
compliance, water use and discharges. discharges) from all direct or
single source suppliers identified
as water-intensive or likely to be a
source of water risk.

Risk Assessment
1.6 Identifies and quantifies water- Company uses third-party tools or Company uses third-party tools or
related risks in direct data sets (or equivalent internal tools) data sets (or equivalent internal
operations to identify all direct operations tools) to identify all direct
located in areas of water scarcity. operations in areas of potential
water risk (including scarcity,
quality, regulations or other
factors).

1.7 Identifies and quantifies water- Company uses third-party tools or Company uses third-party tools or
related risks in the supply chain data sets (or equivalent internal tools) data sets (or equivalent internal
to identify direct suppliers and key tools) to identify all material direct
raw materials sourced from areas of suppliers, major indirect suppliers
water scarcity. and/or raw materials sourced
from areas of water risk (including
scarcity, quality, regulations or
other factors).
COMPANY
LEADING PRACTICE SPECIFIC RELEVANCE
PERFORMANCE

Company compiles and monitors Direct Operations


data on regulatory compliance,
water withdrawals, water
consumption, water
reuse/recycling, and wastewater
discharge for all direct
operations.

Company identifies all sources of Direct Operations


water for all direct operations
and tracks a range of data
related to the company’s
environmental and social
impacts on these sources.

Company identifies and tracks a Direct Operations


wide range of external factors
affecting the current and future
sustainability of all water
sources upon which the
company’s direct operations
rely.
COMPANY
LEADING PRACTICE SPECIFIC RELEVANCE PERFORMANCE
Company monitors attitudes and All
concerns of all key stakeholders
on a proactive and systematic
basis.

Company requests, assesses, and Supply Chain


monitors a range of information
on water management practices
(as well as compliance, water
use, and discharges) from all
direct or single source suppliers
identified as water-intensive or
likely to be a source of water
risk.

Company combines recognized Direct Operations


third-party tools or data sets (or
equivalent internal tools) on
water risk with own data on
company's current water use
and impacts, as well as potential
future changes in water
availability, quality, regulations
and demand/competition to
develop a detailed
understanding of current and
potential future water risks.

Company uses data on all Supply Chain


material direct suppliers, major
indirect suppliers and key raw
materials located in areas of
current and future water stress,
together with supplier data on
water use, impacts, and
management to develop a
detailed understanding of
current and future water risks in
the supply chain.
GUIDANCE NOTES DISCLOSURE REFERENCE

• Direct operations include any facilities that are: CDP Water Disclosure Q7.1,
- Majority-owned; 7.2, 7.3, 8
- Operated by a joint venture of which the company holds a GRI EN8, EN10, EN21
>50% stake;
- Contractually required to follow the direction of the
company;
- An operation where the company has a significant
shareholding; or,
- In the company’s sphere of influence or control with
respect to operational activities.
• A well-founded omission of some facilities because they are
not material should not preclude a company from achieving
“advanced progress” or “leading practice” status.

• Environmental impacts include pollution, over-abstraction, CDP Water Disclosure Q7.4


redirection of natural watercourses (especially from one GRI EN9, EN25
watershed to another), disruption to the timing and intensity
of environmental flows, and related impacts on biodiversity
and ecosystem health.
• Social impacts include the consequences of environmental
impacts (e.g., changes in access to clean water, and related
impacts on human health and well-being, costs to the local
community, cultural or religious issues, etc), but also include
other effects such as restrictions on access to water, costs
and charges, impacts or limitations on other economic
activities.

• Potential factors and trends include, but are not limited to: CDP Water Disclosure Q2.2
- Climate change
- Economic and social development
- Public policy
- Supply/treatment costs
- Impacts of other users
• Sources for some of this data can be found in a number of
the water risk assessment tools discussed in Guidance Note
1.6. However, companies may also need to seek out local
sources for this data from facility management and/or local
government and stakeholders.
GUIDANCE NOTES DISCLOSURE REFERENCE
• The nature and quantity of data being tracked should be CDP Water Disclosure Q2.2,
appropriate to the particular industry or geography. 1.2
• Stakeholders could include customers, NGOs, local
communities (councils, chambers of commerce, other
community leaders), etc.
• Proactive in this case implies actively seeking out
stakeholder views directly and going beyond simply
monitoring of the press.

• Leading practice requires assessment of suppliers against a CDP Water Disclosure Q3.3,
recognized and comprehensive water management 3.4
framework. One possible approach would be for companies
to apply the Aqua Gauge framework to their suppliers.
• ”Single source“ suppliers are those that are the sole source
of a particular raw material or purchased good for the
company.

• There are various tools and methodologies that individual CDP Water Disclosure Q3.1,
companies can use to diagnose and track risks, including one 3.2, 4
or more of the following:
- WBCSD's Global Water Tool
- GEMI's Local Water Tool
- Integrated Biodiversity Assessment Tool (iBAT)
- Water Footprint Assessment
- WRI's Aqueduct
- WWF/DEG Water Filter
• In some cases, companies may be using third-party tools
or data sets or may have developed their own tools that
combine elements of those listed above.

Some companies will have long and opaque supply chains. CDP Water Disclosure Q3.4,
Some will find it extremely difficult to trace the origin of the 4
commodities they source. Investors should recognize the
nascent state of supply chain risk analysis when examining
company actions in this area.
NOTES

New Disclosure References: CDP Water 2014 (W5), GRI G4 (G4-EN8, G4-
EN9, G4-EN10, G4- EN22, G4- EN23, G4-EN24)

New Disclosure References: CDP Water 2014 (W1.3a, W2.4, W3.2b), GRI G4
(G4-EN9, G4-EN12, G4- EN23, G4-EN24, G4-EN26)

New Disclosure References: CDP Water 2014 (W2.4, W3.2b)


NOTES
New Disclosure References: CDP Water 2014 (W2.4, W2.4a, W8.1b)

New Disclosure References: CDP Water 2014 (W2.5, W2.5a, W2.5b)

New Disclosure References: CDP Water 2014 (W2.1, W2.2, W2.3, W3.1,
W3.2a, W3.2b, W3.2d)

New Disclosure References: CDP Water 2014 (W2.1, W3.1, W3.2c, W3.2e)
MANAGEMENT

ACTIVITY INITIAL STEPS ADVANCED PROGRESS

Governance & Accountability


2.1 Clarifies board responsibilities Board or board committee is Board or board committee has
for oversight of water occasionally briefed on water-related formal and explicit oversight of all
risks and opportunities. significant water-related issues and
is occasionally briefed on water-
related risks and opportunities.

2.2 Involves senior executives Executive management committee or Executive management committee
directly in management of committee member has explicit or committee member has explicit
water-related issues oversight over strategic water oversight of strategic water
management. management and there are clear
lines of responsibility between the
committee and responsible site-level
personnel.

2.3 Aligns public policy positions Company’s public policy positions and Company’s public policy positions
and lobbying with water lobbying are consistent with its own and lobbying are consistent with
stewardship goals stated water stewardship goals. both its own stated water
stewardship goals and with
internationally recognized water
stewardship and development goals.

Policies & Standards


2.4 Has a publicly available water The company has an easily identifiable, The company has an easily
policy and recognizes the publicly available policy on water that identifiable, publicly available policy
importance of water to the sets out clear goals and guidelines for on water that sets out clear goals
business action. and guidelines for action and has
publicly demonstrated a
commitment to water.

2.5 Sets performance standards Company has set targets for reductions Company has set business-wide
and goals on water in water withdrawals/consumption at targets for reductions in water
withdrawals / consumption some facilities. withdrawals/consumption for all
for direct operations facilities.
ACTIVITY INITIAL STEPS ADVANCED PROGRESS
2.6 Sets performance standards Company systematically meets or Company systematically meets or
and goals on wastewater exceeds wastewater compliance exceeds wastewater compliance
discharge for direct requirements at all sites. Company has requirements at all sites. Company
operations set a global wastewater standard that has set a global wastewater
exceeds local regulatory compliance standard that exceeds local
requirements for some facilities. regulatory compliance requirements
for most facilities.

2.7 Requires direct operations to Some facilities in areas deemed high All major facilities in areas deemed
develop plans to address local risk are required to develop source high risk are required to develop
watershed risks water protection plans that address source water protection plans that
critical external water risks, and include address critical external water risks,
plans to engage key local stakeholders and include plans to engage key
and support projects that improve local stakeholders and support
conditions for the watershed(s) projects that improve conditions for
supplying or affected by each facility. the watershed(s) supplying or
affected by each facility.

2.8 Addresses sustainable water For major direct suppliers identified as For major direct suppliers identified
management in supplier water-intensive or likely to be a source as water-intensive or likely to be a
standards and codes, and in of water risk, company has set a water source of water risk, company has
procurement and contracting use standard and/or a global set a water use standard and a
practices wastewater standard. Supplier code of wastewater standard that meets or
conduct or policy references water. exceeds local compliance for that
supplier's facilities. Supplier code of
conduct or policy references water
and company integrates supplier
water performance into
procurement and contracting
practices for major contracts.

Business Planning
2.9 Considers water in business Company considers water issues in Company considers water issues in
planning and investment major investments in areas identified all major investments.
decision-making as high water risk.
ACTIVITY INITIAL STEPS ADVANCED PROGRESS
2.10 Considers water in product Company assesses life-cycle water Company assesses life-cycle water
design and development impacts of some products and has impacts of key products and has
stated goal to reduce life-cycle use of systematic program to reduce the
water for selected products. life-cycle water impacts of products
with high impact or with significant
use in water-stressed areas.

2.11 Identifies water-related Company has publicly acknowledged Company has publicly acknowledged
business opportunities the potential for water-related the potential for water-related
opportunities and has credible plan for opportunities and is demonstrably
future development. working to develop new business
opportunities that address water
issues.
SPECIFIC COMPANY
LEADING PRACTICE GUIDANCE NOTES
RELEVANCE PERFORMANCE

Board or board committee has formal All For briefings to be more than ”occasional” they
and explicit oversight of all significant should be at least every year and be part of the pre-
water-related issues and is regularly planned board schedule.
briefed on water-related risks and
opportunities.

Executive management committee or All As part of “leading practice,” the sustainability


committee member has explicit oversight component of compensation should ideally be linked
of all strategic water-related issues and to a set of key environmental and social
there are clear lines of responsibility performance measures, water being just one.
between the committee and responsible
site-level personnel. Water is explicitly
part of sustainability scorecarding for pay
or incentive compensation of senior
executives and key managers.

Company's public policy positions and All Internationally recognized water stewardship and
lobbying are consistent with both its own development goals could include Integrated Water
stated water stewardship goals and with Resources Management (IWRM), the Millennium
internationally recognized water Development Goals, or the Ruggie Framework for
stewardship and development goals. Business and Human Rights.
Company also works to encourage wider
(industry) adoption of policy positions
consistent with internationally
recognized water stewardship and
development goals.

The company has an easily identifiable, All Public demonstration of a commitment to water
publicly available policy on water that could include for example:
sets out clear goals and guidelines for - Participation in the CEO Water Mandate or
actions and has publicly demonstrated a similar initiatives
commitment to water. Company - Statements from senior decision-makers or board
recognizes its responsibility to respect members
the human right to water and sanitation. • A company's water policy may also be part of a
wider commitment or policy on sustainability issues,
but it should get specific mention if this is the case.
Similarly, recognition of the human right to water
may be recognized as part of a broader human
rights policy.

Company has set business-wide targets Direct • Overall, absolute reduction targets are preferable,
for reductions in water Operations but targets set may be efficiency-oriented or
withdrawals/consumption for all absolute, based on relative risk facing specific
facilities, and for facilities deemed high facilities.
risk, has set more aggressive targets. • Leading Practice requires more aggressive targets
for high-risk sites than targets set for the business
as a whole.
SPECIFIC COMPANY
LEADING PRACTICE GUIDANCE NOTES
RELEVANCE PERFORMANCE
Company systematically meets or Direct
exceeds wastewater compliance Operations
requirements at all sites. Company has
set a global wastewater standard at least
equivalent to the most stringent
regulatory wastewater standards faced
by its facilities globally.

All facilities are required to develop Direct


source water protection plans that Operations
address critical external water risks, and
include plans to engage key local
stakeholders and support projects that
improve conditions for the watershed(s)
supplying or affected by each facility.

For major direct suppliers identified as Supply Chain Company procurement and contracting policies
water-intensive or likely to be a source of which might reflect water include Requests For
water risk, company has set a water use Proposals (RFPs), vendor selection and re-
standard and a wastewater standard that assessment criteria, etc.
meets or exceeds local compliance for
that supplier's facilities. Company
requires such suppliers to have their own
water management program that
imposes comparable standards on their
own suppliers. Company systematically
integrates supplier water performance
into policies, procurement and
contracting practices.

Company takes full consideration of All • Major investment decisions could include, among
water risks and opportunities, including others: acquisitions, capital investments, siting of
well-founded values for water, in all facilities and contracts with major suppliers.
major decisions, as well as systematic • Water is an undervalued resource. However,
planning and budgeting. Water risks are investors should recognize that reflecting the true
integrated into the company's enterprise value of water in decision-making is a complex
risk management system. undertaking. Simply including the explicit cost for
water does not necessarily mean that the company
is dealing adequately with the issue; in nearly all
cases the value of adequate, clean water supplies to
a business will be far in excess of the price it actually
pays for that water.
• The value of water is itself only one of several ESG
factors that should be considered in any major
investment decision.
SPECIFIC COMPANY
LEADING PRACTICE GUIDANCE NOTES
RELEVANCE PERFORMANCE
Company has program to assess life- Product While the consideration of water issues in product
cycle water impacts of all significant development is more important for some sectors
products and has systematic program to than others, all businesses should consider the
reduce the life-cycle water impacts of all impact of their products and services on water, even
significant products. if the conclusion is that there is no impact or risk.
Business opportunities can include new products
and processes, as well as the benefits from better
stewardship of water either in reduced costs,
enhanced brand equity, improved stakeholder
relations or other business benefits.

Company has a clear strategy for Product Business opportunities can include new products
identifying, funding, and launching and processes, as well as the benefits from better
water-related opportunities and has set stewardship of water either in reduced costs,
goals related to revenue or profit from enhanced brand equity, improved stakeholder
new business opportunities. relations or other business benefits.
DISCLOSURE REFERENCE NOTES

CDP Water Disclosure Q1.1a New Disclosure References: CDP Water 2014 (W6.1)

CDP Water Disclosure Q1.1a New Disclosure References: CDP Water 2014 (W6.1)

CDP Water Disclosure Q1 New Disclosure References: CDP Water 2014 (W6.2a)

CDP Water Disclosure Q1.1a New Disclosure References: CDP Water 2014 (W6.2a, W6.3)

CDP Water Disclosure Q1.1b, New Disclosure References: CDP Water 2014 (W8, W8.1a, W8.1b)
1.1c
DISCLOSURE REFERENCE NOTES
CDP Water Disclosure Q1.1b, New Disclosure References: CDP Water 2014(W8, W8.1a, W8.1b)
1.1c

CDP Water Disclosure Q1.2 New Disclosure References: CDP Water 2014 (W2.2, W3.2b)

CDP Water Disclosure Q1.2 New Disclosure References: CDP Water 2014 (W6.2a, W6.3)

CDP Water Disclosure Q1 New Disclosure Referencess: CDP Water 2014 (W1, W3.1, W3.2, W3.2a, W4, W6)
DISCLOSURE REFERENCE NOTES
CDP Water Disclosure Q5 New Disclosure References: CDP Water 2014 (W4.1a, W6.2a)

CDP Water Disclosure Q5 New Disclosure References: CDP Water 2014 (W1.3a, W4.1a, W6.2a)
STAKEHOLDER ENGAGEMENT

ACTIVITY INITIAL STEPS

3.1 Requires engagement with local communities Facility personnel consult with
on water-related issues at existing or communities in advance of siting or
potential new direct operations expanding operations in full
compliance with local regulatory
requirements. Facility personnel work
on external water projects that
benefit local communities.

3.2 Engages with employees on water issues Company has taken some steps to
engage and/or educate employees on
water issues.

3.3 Works with suppliers to help them improve Advises and works with some direct
water management suppliers to improve their water
management.

3.4 Engages openly with local, regional and Takes steps to plan a coherent
national governments or regulators to engagement strategy on water policy
advance sustainable water policies and that is fully transparent and is aimed
management at promoting sustainable water
management.

3.5 Engages with NGOs and community Engages with NGOs and community
organizations on water issues organizations on an ad hoc basis to
undertake specific actions on water.
ACTIVITY INITIAL STEPS

3.6 Engages with other industries/ companies/ Engages with other companies, users
water users or industry efforts on an ad hoc basis
to address water risks and impacts.

3.7 Educates customers to help them minimize Makes information available to


product impacts customers on how to minimize water
impacts associated with the use of
some high water impact/intensive
products.
ADVANCED PROGRESS LEADING PRACTICE SPECIFIC COMPANY
RELEVANCE PERFORMANCE
Facility personnel consult with Facility personnel consult with communities Direct
communities in advance of siting or in advance of siting or expanding Operations
expanding operations as part of an operations as part of an established
established company process that meets company process that exceeds regulatory
or exceeds regulatory requirements. requirements in most locations, and is
Facility personnel engage with consistent with the intent of free, prior and
communities on a systematic basis and informed consent (FPIC). Facility personnel
are involved in external projects that engage with communities on a systematic
contribute to local sustainable water basis and are involved in external projects
management and/or access to water that contribute to local sustainable water
and sanitation. management and/or access to water and
sanitation.

Company has a business-wide program Company has a business-wide program All


designed to engage and educate designed to engage and educate
employees, and encourage them to take employees, and encourage them to take
ownership of water issues. ownership of water issues. Provides
employees education and incentives to
reduce their personal water footprint.

Actively advises and works with key Actively advises and works with all key Supply Chain
suppliers (or supplier groups) identified suppliers (or supplier groups) to improve
as water-intensive or likely to be a their water management. Systematically
source of water risk to improve their works with or funds efforts by industry
water management. Works with or associations or NGOs to improve the water
funds efforts by industry associations management practices of water-intensive,
and NGOs to improve the water smaller suppliers.
management practices of water-
intensive, smaller suppliers

Engages on water-related public policy Engages on water-related public policy All


issues in watersheds deemed high risk. issues in areas deemed high risk, as well as
Engagement is in line with the business' on a national or global level. Engagement is
overall engagement strategy on water in line with the business’ overall
policy, is fully transparent and is aimed engagement strategy on water policy, is
at promoting sustainable water fully transparent and is aimed at promoting
management. sustainable water management.

Engages with NGOs and community Engages formally (e.g. partnership, specific All
organizations systematically, either on projects, etc) with NGOs and community
an informal basis (such as regular organizations on water issues relevant to
dialogue) or a formal basis (partnership), the company's core business/areas of
to undertake specific actions on water. operation.
SPECIFIC COMPANY
ADVANCED PROGRESS LEADING PRACTICE
RELEVANCE PERFORMANCE
Supports or participates in efforts to Actively leads efforts to work within or All
work within or across industries to across industries to address water risks and
address water risks and impacts in some impacts. Collaborates with other
areas of the business, and engages with companies and water users in key
other users on an ad hoc basis. watersheds to drive improved stewardship
within the watershed. Shares water-related
tools and non-commercially sensitive
information with others in industry or
watershed.

Systematically provides information to Systematically provides information to all Product


all customers on how to minimize water customers on how to minimize water
impacts associated with the use of impacts associated with the use of all high
highest water impact/intensive water impact/intensive products. Has
products. Has active program of active program of education and
education and engagement for most engagement for most customers on the
customers on the benefits of effective benefits of effective water management
water management related to the related to the company’s products. Where
company’s products. relevant, provides mechanisms for product
take-back to help customers responsibly
manage end-of-life product impacts.
GUIDANCE NOTES DISCLOSURE
REFERENCE
• Stakeholder engagement is a two-way process CDP Water Disclosure
and requires both communication of company Q1.2
position and the intention to listen as well as
respond to stakeholder concerns.
• Resources for stakeholder engagement include the
AA1000 Stakeholder Engagement Standard and the
International Finance Corporation's Stakeholder
Engagement Principles and Handbook.

Employee engagement could cover, among other CDP Water Disclosure


things: Q1.2
• Why water is an important issue
• Water issues in the business (across factory,
supply chain and customers)
• Water issues in the local environment/watershed
• What employees can do in the business and
outside to make a difference

CDP Water Disclosure


Q1.2

Engagement with regulators and governments CDP Water Disclosure


should be pre-planned and follow a well-considered, Q1.2
coherent strategy. The CEO Water Mandate has
published a set of guidelines for companies in order
to help them plan and undertake engagement in
water policy. See:
http://www.unglobalcompact.org/Issues/Environme
nt/Environment_Guidance_Material.html#ceo_wate
r_mandate

CDP Water Disclosure


Q1.2
DISCLOSURE
GUIDANCE NOTES
REFERENCE
CDP Water Disclosure
Q1.2

Information provided to customers should highlight CDP Water Disclosure


potential trade-offs with other factors (such as Q1.2
changes in energy consumption) as a result of
changes in water use.
NOTES

New Disclosure Referrences: CDP Water 2014 (W2.4a, W8.1b)

New Disclosure Referrences: CDP Water 2014 (W2.4a)

New Disclosure References: CDP Water 2014 (W2.4a, W2.5, W8.1b)

New Disclosure References: CDP Water 2014 (W2.4a, W8.1b)

New Disclosure References: CDP Water 2014 (W2.4a, W8.1b)


NOTES

New Disclosure References: CDP Water 2014 (W2.4a)

New Disclosure References: CDP Water 2014 (W2.4a, W8.1b)


DISCLOSURE

ACTIVITY INITIAL STEPS ADVANCED PROGRESS

4.1 Makes water-related Company discloses some Company discloses


information publicly available qualitative and quantitative comprehensive qualitative and
information related to quantitative information
water (use, discharge, related to water (risks,
impacts, management opportunities, management
approach, etc.). approach, water use, discharge,
impacts, etc.).

4.2 Includes water data and Company complies with Company assesses materiality
analysis in published financial minimum financial of all water-related risks in
filings/reports disclosure requirements developing its securities filings
relevant to water. or annual report.

4.3 Provides third-party assurance Assurance on some data Assurance on all data related to
or audits water-related related to the company’s the company’s direct water
information direct water use/discharge use/discharge and impacts is
and impacts is provided by provided by an appropriate and
an appropriate and independent third party.
independent third party.
SPECIFIC COMPANY DISCLOSURE
LEADING PRACTICE GUIDANCE NOTES
RELEVANCE PERFORMANCE REFERENCE
Company discloses All • Channels for making data publicly NA
comprehensive and forward- available include, but are not limited to:
looking qualitative and - Sustainability/ CSR report
quantitative information related - CDP Water Disclosure initiative
to water (risks, opportunities, - CEO Water Mandate Communication
management approach, water on Progress (relevant for signatories of
use, discharge, impacts, etc.). the Mandate)
- Company website
- Annual report
- Regulatory filings
- Analyst meetings and presentations
• Quantitative information should ideally
include the Global Reporting Initiative's
core and additional indicators on water.
• Companies are encouraged to present
data in a way that allows investors to
assess performance of facilities in water-
stressed or higher risk geographies vs. a
corporate-wide average.
• While disclosure standards and metrics
are changing and improving from year-to-
year, where practical, companies should
disclose how the metrics chosen compare
to prior years and to other comparable
companies.

Company integrates discussion of All Integrated financial and sustainability NA


material water risks and reporting is a rapidly evolving trend. The
opportunities, along with International Integrated Reporting
quantitative performance data Committee is working to develop a
and goals into its securities filings globally accepted integrated reporting
or annual report, demonstrating framework and is a good resource on the
the linkages to strategy, latest developments. See:
governance and financial http://www.theiirc.org
performance.

Assurance is provided on all data Direct CDP Water


related to the company’s direct Operations Disclosure
water use/discharge and impacts, Q17.1
as well as the company’s
performance relative to any
goals, by an appropriate and
independent third party.
NOTES

New Disclosure References: CDP Water 2014 (W5.7)


Performance Scorecard

Category Subcategory Description


The Company:

1.1
1.2
MEASUREMENT

Collects and monitors data related 1.3


Data Gathering
to:
1.4
1.5

Identifies and quantifies water- 1.6


Risk Assessment
related risks for its: 1.7

2.1
Sets accountabilities for water
Governance 2.2
through:
2.3

2.4
MANAGEMENT

2.5
Policies & Standards Sets performance standards and
goals through: 2.6
2.7
2.8

2.9
Integrates water in decision-making
Business Planning 2.10
related to:
2.11

3.1
3.2
ENGAGEMENT

3.3
Engages with internal and external stakeholders
on water-related issues: 3.4
3.5
3.6
3.7

4.1
DISCLOSURE

Discloses: 4.2

4.3
DISCLOSU
Discloses:
Activity Company
Performance

Its own regulatory compliance, water use, and discharge S


Its own environmental and social impacts on direct water sources S
External factors affecting direct water sources S
Stakeholder perceptions and concerns related to water issues S
Effectiveness of suppliers' water management practices S

Direct operations S
Supply chain S

Board of directors S
Senior management S
Public policy and lobbying positions S

Publicly available water policy/statement S

Standards and goals on water withdrawals/consumption for direct operations S

Standards and goals on wastewater discharge for direct operations S


Plans to address local watershed risks S

Supplier standards and codes, procurement and contracting practices S

Business planning and capital allocation S


Product design and development S
Opportunity identification S

Local communities S

Employees S

Suppliers S

Governments and regulators S

NGOs and community groups S

Other industries/companies/water users S

Customers S

Water-related information S

Data and analysis related to water in financial filings / reports S

Audited /assured water-related data S


1.1 OwS
1.2 OwS AQUA GAUGE PERFORMANCE CHART
1.3 ExtS
1.4 StaS
1.5 SupS DISCLOSURE
1.6 OwS Data Gathering
1.7 SupS 4.3 1.1 Own Use 1.2 Own Impacts
Audit/Assurance
2.1 BoaS 4.2 Financial 1.3 External Factors
2.2 Se S Filings
2.3 PubS 4.1 Water Related Information
2.4 PubS
2.5 GoaS 3.7 Customers
2.6 WaS
2.7 WatS
2.8 SupS 3.6 Other Industries
2.9 BusS
2.10 PrS
3.5 NGOs & Community Groups
2.11 OpS
3.1 Lo S
3.2 EmS 3.4 Governments& Regulators
3.3 SupS
3.4 Go S
ENGAGEMENT
3.5 NGS 3.3 Suppliers
3.6 OthS
3.7 Cu S
4.1 WatS 3.2 Employees
4.2 FinS
4.3 AudS
3.1 Local Communities

2.11
Opportunity Identification
2.10 2.6 Wastewater Standards
Product Design 2.7 Watershed Risk Plans
2.9
Business 2.8
Planning Supplier Policies & St
Business Planning Standards/
Practices
NCE CHART

Data Gathering

1.3 External Factors

1.4 Stakeholder Perceptions


MEASUREMENT

1.5 Suppliers

1.6 Own Operations Risk Assessment

1.7 Supply Chain

2.1 Board Oversight

2.2 Senior Management


Governance

2.3 Public Policy/Lobbying Positions


Key:
2.4 Public Statement/Policy Leading Practice

2.5 Goals/Standards for Withdrawals


MANAGEMENT Advanced Progress
2.6 Wastewater Standards
atershed Risk Plans
Initial Steps
Policies & Standards

© Ceres, 2012
Glossary
This glossary includes a number of key water-related terms referenced in the Aqua Gauge and found in company disclosur
"Water for Business: Initiatives Guiding Sustainable Water Management in the Private Sector" (WBCSD, IUCN, 2010).
For more detail, including individual sources, click here to download the report.
Term Definition
Please select a term from the drop down menu in the adjacent ce
d found in company disclosures. All definitions are sourced from
" (WBCSD, IUCN, 2010).

wn menu in the adjacent cell

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