What contextual information is necessary to understand the total water consumption, recycling, reuse, and storage, including information on the water basins’ quality and quantity, the standards, methodologies, and assumptions used and whether the data is calculated, estimated, modelled, or sourced from direct measurements ?

When providing the disclosure required by paragraph 26, which relates to your own operations and addresses water management, ensure that the following contextual information is included: Water Basins’ Water Quality and Quantity: Water Quality: Provide details on the water quality in the water basins relevant to your operations. This could include information on: The chemical composition (e.g., salinity, pH, pollutants). Levels of contaminants (e.g., heavy metals, nutrients, waste). Regulatory compliance with water quality standards (e.g., local, national, or international guidelines). Water Quantity: Explain the water availability and quantity in the water basins, considering factors like: The volume of water available. Seasonal variability or water stress in the region. Any limits on water withdrawal that are imposed due to the availability of water resources. Data Compilation Methodology: Specify how the water data has been compiled: Direct measurements: If data is sourced from direct measurements (e.g., monitoring stations, water meters), indicate the measurement devices or methods used. Calculation, Estimation, or Modeling: If the data is calculated, estimated, or modeled, explain the approach and the tools or models used (e.g., water usage modeling, evaporation rates, flow rate models). Data Sourcing: If the data is sourced from external organizations or databases (e.g., local water authorities, third-party water management companies), clarify the data source and its reliability. Standards, Methodologies, and Assumptions: Disclose the standards or methodologies used to compile the data, such as: International or industry standards (e.g., ISO 14046 on water footprint, Water Risk Filter, or the Aqueduct Water Risk Atlas). Sector-specific guidelines for water management (e.g., for agriculture, manufacturing, or mining). Outline the assumptions made when compiling the data (e.g., water usage per unit of production, regional water stress factors). Approach and Sector-Specific Factors: Explain the approach taken to address the data: How sector-specific factors (e.g., cooling processes for power generation, or mining water use) have been incorporated into the data collection and calculation. If relevant, mention any specific adjustments made to account for local conditions (e.g., climate, geography, regulatory frameworks). By providing this contextual information, you ensure transparency in how water-related data is managed and disclose the processes, tools, and assumptions behind your water management practices. This helps stakeholders better understand the accuracy and reliability of the data, as well as the strategies used to monitor and manage water quality and quantity in your operations. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6151