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The same issue. Different numbers.

Companies do not necessarily report the same information in the same way.

Corporate water reporting often contains substantial information, but the underlying definitions, units, and boundaries differ from company to company.

These differences do not always represent poor reporting. Some reflect legitimate differences among industries. The challenge is distinguishing necessary flexibility from inconsistency that prevents meaningful comparison.

Differences encountered

  • 01water withdrawal versus consumption versus generic “water use”
  • 02gallons, liters, megaliters, barrels, and cubic meters
  • 03water-intensity denominators
  • 04water-stress and water-risk classifications
  • 05WRI Aqueduct, WWF Water Risk Filter, and company-specific methodologies
  • 06organizational and facility reporting boundaries
  • 07recycling and reuse calculations
  • 08measured results versus projected savings

What companies are actually doing

Stewardship is evaluated through completed activities, not only targets.

These categories recur across the disclosures H2Oversight reviews. Their relevance varies by company and sector — none is universally the right approach.

Water recycling & reuse

Closed-loop systems, reclaimed wastewater, produced-water reuse

Process efficiency

Cooling upgrades, manufacturing optimization, lower-water technologies

Monitoring & leak detection

Smart meters, sensors, digital water-management systems

Wastewater treatment

Membranes, biological treatment, pollutant removal

Alternative water sourcing

Rainwater, reclaimed municipal water, brackish water, condensate

Watershed restoration

Wetlands, rivers, forests, aquifer recharge

Irrigation efficiency

Drip irrigation, optimized landscaping, agricultural water systems

Community water & WASH

Water access, sanitation, community infrastructure

From corporate reports to international standards

A minimum global corporate water-disclosure core.

H2Oversight uses evidence from 125 corporate disclosures to identify where current water-reporting practices converge and where they remain incompatible.

The objective is not to create another competing ESG framework. H2Oversight examines how existing systems can become more interoperable.

GRI 303
SASB / ISSB
CDP Water Security
CSRD / ESRS
UN Global Compact CEO Water Mandate
ENCORE
WRI Aqueduct
WWF Water Risk Filter

H2Oversight’s policy approach: standardize what must be comparable while preserving flexibility where industry context genuinely matters.

Universal core

Common quantitative water disclosures across companies

Sector-specific extensions

Additional metrics appropriate to different industries

Transparent methodology

Clear definitions, units, boundaries, and water-risk assessment methods

An international audience

Research developed for international sustainability and policy audiences.

H2Oversight is developing its research for international sustainability and policy audiences and has initiated dialogue with representatives connected to the United Nations Global Compact and OECD regarding corporate water disclosure, reporting consistency, and the use of H2Oversight datasets.

Dialogue in progress · No endorsement, partnership, or adoption is implied.