About this question

Water scarcity occurs when water demand exceeds available supply in a specific region, leading to a condition of high water stress. This question asks whether your company measures or estimates its water consumption at each stage of the value chain, with specific attention to local water scarcity or areas of high water risk. Tracking water use in these regions can help identify where reductions, efficiency improvements, or alternative sources are most urgently needed.

Companies may measure or estimate their impacts on water scarcity through tools like a blue water footprint or water withdrawals and consumption data, disaggregated by location so that local context—especially areas of high water risk—is reflected. (e.g., total water consumption, broken down by regions or sites located in areas of high-water stress, water recycled or reused and the proportion of total water usage this represents, water stored, water intensity ratios (e.g., per unit of product), especially in high-water-stress areas).

See BRM Guidance for definitions of Tiers.

• Select one or more of the listed tiers where you can provide evidence that your company has measured or estimated its impacts on water scarcity
• Select none if no impacts on water scarcity are calculated by your company

Answer options: Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MQ_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_MQ_r (For: Retailer)

Evidence

Either

• Link to published measurement or estimation of your company’s impact on water scarcity in each of the value chain stages (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites)

or

•  Internal reports, spreadsheets, or other documents that demonstrate your company’s measurement or estimation of your company’s impact on water scarcity

and

• Description on how data has been compiled, such as any standards, methodologies, and assumptions used and whether the information is calculated, estimated, modeled, or sourced from direct measurements.

Further supporting information:

• Evidence could include Tier 1, 2, 4: records of water usage or water scarcity assessments, contracts or agreements with suppliers that include water management requirements
• Owned and/or operated facilities: water management policies or guidelines for owned/operated facilities, records of water usage, water scarcity assessments, or water-saving initiatives

Topic areas

Water scarcity

About this question

Water quality refers to the chemical, physical, and biological characteristics of water that determine its suitability for a particular use. This includes parameters such as pH, dissolved oxygen, turbidity, temperature, nutrients, bacteria, viruses, metals, pesticides, microplastics, and other pollutants that can affect water’s taste, odor, color, and overall health. For the purpose of this question, ‘Water Quality’ specifically refers to the water discharged after wastewater treatment, meaning it focuses on the wastewater from your facilities, not external water sources. This also includes microplastics generated during production processes, particularly from synthetic fibers in textile manufacturing or some print techniques, that can enter the water during treatment and discharge. This question asks if your company’s impact on water quality is measured or estimated across different value chain stages.

Refer to the BRM Guidance for definitions of Tiers.

• Select one or more of the listed tiers where you can provide evidence that your company has measured or estimated its impacts on water quality
• Select none if no impacts on water quality are calculated by your company

Answer options: Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_Mg_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_Mg_r (For: Retailer)

Evidence

Either

• Link to published measurement or estimation of your company’s impact on water quality in each of the value chain stages (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites)

or

• Internal reports, spreadsheets, or other documents that demonstrate your company’s measurement or estimation of your company’s impact on water quality

Further supporting information:

• Evidence could include: Tier 1, 2, 4: records of water quality assessments, contracts or agreements with suppliers that include water quality management requirements
• Owned and/or operated facilities: water quality management policies or guidelines for owned/operated facilities, records of water quality assessments, monitoring or improvement initiatives

Topic areas

Water quality

About this question

Targets and indicators are critical as they establish and maintain effective practices throughout a company. This question seeks to understand if a company has established specific and approved targets towards water conservation.

To drive effective progress, targets should be specific, measurable, achievable, realistic and time bound. Targets should be approved by the company’s senior management, and relevant employees should be accountable for the monitoring and achievement of KPIs.

This question explores what areas of your value chain stages have approved targets to reduce water scarcity.

• Select one or more of the listed tiers if you can provide evidence that your company has formally set and approved targets to reduce water scarcity
• Select none if there are no formal targets in place to reduce water scarcity in any of the tiers listed

Answer options:Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_Mw_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_Mw_r (For: Retailer)

Evidence

Either

• Link to published targets (e.g. progress report on corporate website, Sustainability report, Annual Report)

or

• Internal strategy, program or documentation indicating targets

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Water scarcity

About this question

Water quality is critical to maintaining healthy ecosystems, supporting human health, and ensuring the sustainable use of water resources across supply chains. This question seeks to understand whether your company has set targets to improve water quality—for example, by reducing chemical pollutants (organic and/or inorganic) and/or physical impacts (temperature, microplastics, microfibers). These targets may also include the management of pollution loads or concentrations in water.

Targets and indicators are essential because they establish clear objectives and drive effective practices throughout a company. To ensure meaningful progress, targets should be specific, measurable, achievable, realistic, and time-bound (SMART), and they should be approved by senior management, with relevant employees held accountable for monitoring and achieving Key Performance Indicators (KPIs).

This question asks which areas of your value chain have formally set and approved targets to improve water quality.

• Select one or more of the listed tiers if you can provide evidence that your company has formally set and approved targets to improve water quality
• Select none if there are no formal targets in place to improve water quality in any of the tiers listed

Answer options: Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_NA_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_NA_r (For: Retailer)

Evidence

Either

• Link to published targets (e.g. progress report on corporate website, Sustainability report, Annual Report)

or

• Internal strategy, program or documentation indicating targets

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Water quality

About this question

As water is a highly regional issue, this question looks to check if your company’s efforts regarding water scarcity and quality are tied to local hydrological and/or scientific data.

In regions experiencing water stress, targets may involve reducing withdrawals from vulnerable water sources or increasing the use of recycled water. Additionally, efforts to improve water quality, such as reducing chemical pollutants in wastewater or remediation of polluted water sources, may help restore contaminated water bodies.

• Answer yes if you can provide evidence that your company’s targets specifically take into account the local water scarcity and quality context
• Answer no if you cannot provide evidence that your company’s targets specifically take into account the local water scarcity and quality context

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_NQ

Evidence

Either

• Link to published statement indicating how your company’s targets specifically take into account water scarcity and quality context (e.g., progress report on corporate website, Sustainability report, Annual Report)

or

• Internal strategy or program documentation indicating: (1) Documents or reports outlining the methodology used to set targets, including consideration of local water scarcity and quality context, (2) Breakdown of targets by location or facility, showing variations in targets based on local water scarcity and quality context

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Water scarcity, water quality

About this question

Water scarcity is a condition where water demand is greater than supply. This question looks at what programs your company has implemented to address this issue. For a program or strategy to qualify for a Yes response, your organization must have formal accountability mechanisms, with a dedicated budget, and specific initiatives with documented evidence and timelines to achieve progress targets.

• Select one or more of the listed tiers if can provide evidence that your company has implemented a strategic plan, initiative or program to achieve its targets
• Select none if your company has not implemented a plan or program for any of these targets

Answer options: Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_Ng_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_Ng_r (For: Retailer)

Evidence

Either

• Links to published company’s official sustainability or water strategy document outlining their water scarcity targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them. (e.g., public statement on corporate website, Sustainability report, Annual Report)

or

• Internal sustainability or water strategy document outlining their water scarcity targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them

and

• Evidence of oversight by board/senior management (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Water scarcity

About this question

Water quality is a critical aspect of public health, environmental protection, and economic development, as it affects the availability, accessibility, and sustainability of water resources for human consumption, agricultural irrigation, industrial processes, and aquatic ecosystems.

• Select one or more of the listed tiers if can provide evidence that your company has implemented a strategic plan, initiative or program to achieve its targets
• Select none if your company has not implemented a plan or program for any of these targets

Answer options: Tier 4, Tier 2, Tier 1, Owned and/or operated facilities.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_Nw_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_Nw_r (For: Retailer)

Evidence

Either

• Links to published company’s official sustainability or water strategy document outlining their water scarcity quality and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them (e.g., public statement on corporate website, Sustainability report, Annual Report)

or

• Internal sustainability or water strategy document outlining their water quality targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them

and

• Evidence of oversight by board/senior management (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

Water quality

About this question

Water conservation efforts should not overlook the company’s own operations. This question asks what water use efficiency measures are included in your company’s program. These initiatives can be part of a building certification scheme, for example.

For Water Use Efficiency Measures:

(e.g. installation of water-saving devices, recycling and reuse of water, or any other measures that contribute to reducing water use.)

• Answer Yes if at least 80% of your operations (measured by number of facilities, area coverage, or production output) have implemented water efficiency measures
• Answer Partial Yes if at least 50% but less than 80% of your own operations are covered.
• Answer No if less than 50% of your own operations are covered.

For Building/Operations Certification to Relevant Standard:

• Answer Yes if at least 80% of your buildings/operations are certified to a relevant standard (see list in guidance).
• Answer Partial Yes if at least 50% but less than 80% are certified.
• Answer No if less than 50% are certified.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_OA.header, ewt_OA_1, ewt_OA_2

Evidence

Either

• Link to published documents, certifications or information to evidence that your company has implemented any of these initiatives (See examples below)

or

• Internal documents, information, reports, certifications such as: (1) Water use efficiency measures: documentation of specific water use efficiency measures implemented, such as water-saving technologies or process optimization, records of investments or expenses related to the implementation of water use efficiency measures, (2) Buildings/operations certified to a relevant standard: records of certifications for buildings or operations to relevant water-related standards, such as LEED or BREEAM

Topic areas

Water scarcity, water quality

About this question

The numerous workers in Tier 1 means significant amounts of domestic water use and domestic wastewater discharge. In addition, some wet processing of garments may happen in Tier 1, leading to process water use and wastewater discharge.

This question looks to establish what initiatives your company has specifically carried out in Tier 1 to reduce its water impacts.

For facilities engagement in water use measurement and target-setting:

• Answer yes if at least 80% of tier 1 facilities by business volume or by water use are engaged
• Answer partial yes if at least 50% of tier 1 facilities by business volume or by water use are engaged
• Answer no if less than 50% of tier 1 facilities by business volume or by water use are engaged

Facilities supported through financing, capacity building, knowledge-sharing, and/or access to resources:

• Answer yes if at least 80% of Tier 1 facilities by business volume or by water use, either directly supported through company resources, or through collective action programs to which the company contributes are supported
• Answer partial yes if at least 50% of Tier 1 facilities by business volume or by water use, either directly supported through company resources, or through collective action programs to which the company contributes are supported
• Answer no if less than 50% Tier 1 facilities by business volume or by water use, either directly supported through company resources, or through collective action programs to which the company contributes are supported

Applicability: Brand, Brand and Retailer

Reference ID: ewt_OQ_b_header, ewt_OQ_b_1, ewt_OQ_b_2

Evidence

Either

• Link to published documents, certifications or information to evidence that your company has implemented any of these initiatives (See examples below)

or

• Internal documents, information, reports such as:
  • Facilities engagement in water use measurement and target-setting: documentation of communication with Tier 1 suppliers about the importance of water use measurement and target-setting, examples of guidelines or templates provided to Tier 1 suppliers to facilitate water use measurement and target-setting, records of Tier 1 suppliers’ water use data collection, analysis, and reporting
  • Facilities supported through financing, capacity building, knowledge-sharing, and/or access to resources: records of financial support provided to Tier 1 suppliers for water impact reduction initiatives (grants, loans, or investment in joint projects), documentation of capacity-building programs (training sessions or workshops offered to Tier 1 suppliers), knowledge-sharing initiatives (e.g., webinars, conferences, case studies, or best practice guides), aimed at helping Tier 1 suppliers reduce their water impacts, evidence of resources or tools provided to Tier 1 suppliers to support water impact reduction (e.g., water-saving technologies, access to expert advice, or industry collaborations)

Topic areas

Water scarcity, water quality

About this question

Tier 2 represents a hotspot for water impacts as textile wet processing and leather tanning are water intensive and can generate significant amounts of effluent contamination. Company initiatives start with supplier engagement and support, but also cover sourcing, design and development measures that can drive lower impacts.

This question looks to establish how comprehensive your initiatives are.

For Facilities engagement in water use measurement and target-setting:

• Answer Yes if at least 80% of Tier 2 facilities are engaged in water use measurement and target-setting.
• Answer Partial Yes if at least 50% but less than 80% are engaged.
• Answer No if less than 50% are engaged.

For Facilities supported through financing, capacity building, knowledge-sharing, and/or access to resources:

• Answer Yes if at least 80% of Tier 2 facilities receive such support.
• Answer Partial Yes if at least 50% but less than 80% receive support.
• Answer No if less than 50% receive support.

For Implementation of water efficiency measures:

• Answer Yes if at least 80% of Tier 2 facilities implement water efficiency measures.
• Answer Partial Yes if at least 50% but less than 80% implement these measures.
• Answer No if less than 50% implement these measures.

For Product sourcing, design and development measures that reduce tier 2 water impacts:

• Answer Yes if at least 80% of product sourcing, design, and development reduces Tier 2 water impacts.
• Answer Partial Yes if at least 50% but less than 80% reduces impacts.
• Answer No if less than 50% reduces impacts.

For Process water recycling:

• Answer Yes if at least 80% of Tier 2 facilities engage in process water recycling.
• Answer Partial Yes if at least 50% but less than 80% engage in recycling.
• Answer No if less than 50% engage in recycling.

Applicability: Brand, Brand and Retailer

Reference ID: ewt_MTA_b_header, ewt_MTA_b_1, ewt_MTA_b_2, ewt_MTA_b_3, ewt_MTA_b_4, ewt_MTA_b_5

Evidence

Either

• Link to published documents, certifications or information to evidence that your company has implemented any of these initiatives (See examples below)

or

• Internal documents, information, reports such as:
  • Facilities engagement in water use measurement and target-setting: documentation of communication with Tier 2 suppliers about the importance of water use measurement and target-setting, examples of guidelines or templates provided to Tier 2 suppliers to facilitate water use measurement and target-setting
  • Facilities supported through financing, capacity building, knowledge-sharing, and/or access to resources: records of financial support provided to Tier 2 suppliers for water impact reduction initiatives (grants, loans, or investment in joint projects), documentation of capacity-building programs (training sessions or workshops offered to Tier 2 suppliers), knowledge-sharing initiatives (e.g., webinars, conferences, case studies, or best practice guides), aimed at helping Tier 2 suppliers reduce their water impacts, evidence of resources or tools provided to Tier 2 suppliers to support water impact reduction (e.g., water-saving technologies, access to expert advice, or industry collaborations)
  • Implementation of water efficiency measures: documentation of specific water efficiency measures implemented by Tier 2 suppliers, such as water-saving technologies or process optimization
  • Product sourcing, design and development measures that reduce Tier 2 water impacts: records of changes in product sourcing, design, or development processes aimed at reducing water impacts in the Tier 2 supply chain, such as selecting water-efficient materials or suppliers with strong water management practices
  • Process water recycling: documentation of the company’s efforts to promote or support process water recycling among Tier 2 suppliers, such as providing technical assistance, sharing best practices, or collaborating on pilot projects

Topic areas

Water scarcity, water quality

About this question

Tier 4 represents a hotspot for water impacts, particularly linked to cotton farming. This question asks what percentage of your water-intense fibers and raw materials use is demonstrably lower water impact.

To assess the water impact of specific fibers or materials, especially those with trademarks or standards, it’s highly recommended to consult third-party verified Life Cycle Assessments (LCAs) conducted by the fiber owner or to review insights from global LCAs.

To calculate the percentage of lower water impact fibers and raw materials during the reporting period, use the following formula:

x = (Σ Lower Water Impact Fibers) / (Σ Fibers) x100

• Select the percentage range that corresponds to the proportion of your total use of lower water impact fibers and raw materials
• Select unknown if your company is unable to provide a precise percentage, or if the percentage is unknown

Applicability: Brand, Brand and Retailer

Reference ID: ewt_MTE_b

Evidence

Provide:

• Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has achieved these results

Note: For any percentage range selected: a clear and transparent methodology for calculating the percentage of water-intensive fibers or raw materials use that is demonstrably lower water impact, and supporting data and calculations used to determine the claimed percentage

Topic areas

Water scarcity, water quality

About this question

For companies with multi-year targets, annual milestone targets (i.e., interim targets for each year between the baseline and the target year) ensure there is adequate and realistic planning towards achieving the overall target.

For each of the tiers:

• Answer yes if you can provide evidence that 100% of your company annual milestone targets have been fully met
• Answer partial yes if you can provide evidence that at least 50% of your company annual milestone targets have been fully met
• Answer no if less than 50% of your company annual milestone targets have been fully met

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTI_b_header, ewt_MTI_b_1, ewt_MTI_b_2, ewt_MTI_b_3, ewt_MTI_b_4 (For: Brand, Brand and Retailer)

 Reference ID: ewt_MTI_r_header, ewt_MTI_r_1, ewt_MTI_r_2, ewt_MTI_r_3, ewt_MTI_r_4 (For: Retailer)

Evidence

Either

• Link to published report or update demonstrating targets and milestones related to water impacts,  and your company’s progress against them for the reporting period  (e.g., ESG Report, Sustainability report, Annual Report, progress update on corporate website, benchmarking reports from third-party organizations, third-party websites)

or

• A comprehensive water impacts report, detailing progress towards the annual milestone targets, including any relevant calculations or methodologies used to quantify water impact reductions

and

• Evidence of oversight by senior management (e.g., Board ESG Committee papers, ESG committee report)

or

• Independent third-party audits to evidence achievement of the water impact reduction targets

Topic areas

Water scarcity, water quality

About this question

Reporting publicly on your company’s efforts and progress on achieving targets to protect water resources is an indicator of commitment, accountability and transparency towards stakeholders. This question asks whether your company has reported publicly on its targets and progress in relation to addressing water scarcity and quality issues using reporting platforms or standards such as GRI or CEO Water Mandate.

• Select one or more water related topics for which you can provide evidence that your company has reported publicly on its targets and progress
• Select none if you are unable to provide evidence of public reporting

Answer options: Water scarcity, Water quality.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTM

Evidence

Provide:

• Links to most recent published reports indicating where your company’s report on progress against water targets and results can be found (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website, benchmarking reports from third-party organizations, third-party websites)

Topic areas

Water scarcity, water quality, transparency

About this question

A company’s water impacts within the textile, apparel and footwear sector sit predominantly within the supply chain. Stakeholder consultation is considered essential when establishing a company’s water strategy. Stakeholder engagement is the process of identifying, analyzing, planning and engaging with individuals, and groups that are affected by a company’s activities. Engaging with stakeholders is a core element of good governance. Stakeholders can be internal (employees) or external (suppliers, communities affected by the company’s activities, NGOs, local entities or authorities, governments, etc.).

This question provides an opportunity to demonstrate active stakeholder engagement as part of your company’s approach in the development of your water programs or strategies.

• Answer yes if you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its water impacts reduction strategies or programs
• Answer no if your company did not engage with stakeholders in relation to its water impacts reduction strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTQ

Evidence

Either

• Partnership agreements with e.g., NGO, expert consultancy or other third-parties engaged to carry out stakeholder engagement work

or

• Link or screenshot demonstrating mechanisms used for stakeholder consultation (e.g., survey, focus groups)

and

• Internal documents describing process and outcomes of consultation – verified by senior leadership

and

• Evidence of stakeholder feedback and its incorporation into the water impacts reduction program

Topic areas

Water scarcity, water quality, stakeholder engagement

About this question

A company’s water impacts within the textile, apparel and footwear sector sit predominantly within the supply chain. Stakeholder consultation is considered essential when establishing a company’s water strategy. Stakeholder engagement is the process of identifying, analyzing, planning and engaging with individuals, and groups that are affected by a company’s activities. Engaging with stakeholders is a core element of good governance. Stakeholders can be internal (employees) or external (suppliers, communities affected by the company’s activities, NGOs, local entities or authorities, governments, etc.).

This question provides an opportunity to demonstrate active stakeholder engagement as part of your company’s approach in the development of your water programs or strategies.

• Answer yes if you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its water impacts reduction strategies or programs
• Answer no if your company did not engage with stakeholders in relation to its water impacts reduction strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTU_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_MTU_r (For: Retailer)

Evidence

Either

• Link to published information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) where it is described the specific partnership, agreement or initiatives and the organization your company is partnering with

or

• Evidence of collaboration with stakeholders, supply chain partners, or local entities, such as meeting records, emails, or contracts

Topic areas

Water scarcity, water quality, stakeholder engagement

About this question

Access to finance is one of the major hurdles to water management efforts in the textile, apparel and footwear supply chain.

Either through direct co-investment, or through other support mechanisms, Brands and Retailers can ensure water initiatives are appropriately funded. In relation to water matters, examples may include investments in the supply chain to develop more water efficient manufacturing processes and/or technologies.

This question provides an opportunity to demonstrate your company’s commitment to contribute resources for the reduction of water impacts in the industry.

• Answer yes if you can provide evidence that your company has developed, supported or fund any mechanism to contribute to the reduction of water impacts in the textile/apparel/footwear industry
• Answer no if you cannot provide evidence that your company has developed, supported or fund any mechanism to contribute to the reduction of water impacts, or if these activities have not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTY_b (For: Brand, Brand and Retailer)

 Reference ID: ewt_MTY_r (For: Retailer)

Evidence

Either

• Link to published information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) where it is described the specific mechanism that your company is developing, supporting or funding

or

• Documentation of the company’s involvement in the development, support, or funding of mechanisms focused on water impact reduction including relevant project details, timelines, and objectives

and

• Evidence of collaboration with stakeholders such as meeting records, emails, or contracts

Topic areas

Water scarcity, water quality, sustainable investment and innovation

About this question 

Understanding and respecting ecological thresholds is crucial for sustainable water management. Ecological thresholds refer to points at which a slight change in water conditions (such as quantity or quality) can lead to significant ecological responses, potentially causing irreversible damage to aquatic ecosystems. This means ensuring that water use upstream respects the fair share of available water resources.

By incorporating ecological thresholds into your target-setting process for water, your company demonstrates a commitment to operating within environmental limits, contributing to global sustainability efforts, and ensuring the long-term availability of water resources for all users.

For additional guidance on integrating ecological thresholds into your water-related targets, you may consult the Science Based Targets Initiative for Nature (SBTN) in its Interim Guidance for Business (September 2020), which outlines science-based approaches for managing nature-related impacts.

• Answer yes if your company’s environmental target-setting process for water considers ecological thresholds

• Answer no if it does not

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ewt_MTz

Evidence

Either

• Link to published targets (e.g. progress report on corporate website, Sustainability report, Annual Report)

or

• Internal strategy, program or documentation indicating targets

and

• Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Note: unscored question