Guidance Water Reporting - ICMM

August 2021
WATER
REPORTING
Good practice guide, 2nd Edition
Acknowledgements
The development of this publication would not have
been possible without the input and support of the
individuals below. ICMM gratefully acknowledges the
following contributions:
Consultant
The publication was developed by Amy Herod with input
and support from the individuals and organisations below.
ICMM team
Dawn Brock led the process to develop this guide, with input
and support from Alice Evans, Hayley Zipp and Aidan Davy.
Alice and Will Beaven (Positive 2) and Nic Benton (ICMM) provided
creative design support.
Special thank you

The ICMM Water Working Group were key contributors to
this document. The group provided direction, input and
expert review to the guide. Working group members included:
Elena Bezina (Polyus)

Tony Da Cruz and Cecil Mutambanengwe (Anglo Gold Ashanti)
Troy Jones (Teck)
Sarah Williams (BHP)
Chris McCombe (Minerals Council of Australia)
Patty Simpson and Elsa Doucet (Orano)
Amy Allen (Barrick)
Brant Whiting (Freeport-McMoRan)
Katrina Burke (South32)
Scott Diggles (Rio Tinto)
Briana Gunn (Newmont)
Nicole King (Alcoa)
Simone Liefferink and Andre Launbshers (Sibanye Stillwater)
Nosimo Macatsha (Goldfields)
Walter Aguilar and Mario Velasco (Minera San Cristobal)
Blair Sands (Newcrest)
Henrietta Salter (Anglo American)
Rene Braeunig and Linda Wrong (Glencore)
Patrick Brading (Norsk Hydro)
David Machin (MMG)
João Vieire Dias (Vale)
Pule Soaisa (African Rainbow Minerals)
Stephen Foot (Antofagasta Minerals)
Alberto Ugarteche (Minsur)
We also acknowledge the contributions of the many

colleagues that some working group members in turn
consulted with inside their own companies.
2 Tailings Management: Good Water

Practice Guide Good practice guide, 2nd Edition
Reporting:
CONTENTS
Foreword 5
How to use this guidance 6
Guide structure 6
Navigation icons 7
Limitations 7
What has changed in this edition of the guidance? 7
Section 1 ICMM Water Reporting Commitments 9
1.1 Why is corporate water reporting important for the mining and metals industry? 9
1.2 ICMM water reporting commitments 10
Section 2 Guidance: Internal Site Level Accounting and Assessment 13
2.1 Overview 13
2.2 Summarising site details and context 13
2.3 Understanding and setting site boundaries 16
2.4 Site water accounting and ICMM reporting metrics 21
2.5 Assessing water risks, opportunities and management response 50
Section 3 Guidance: External Water Reporting 60
3.1 Overview 60
3.2 Understanding the mining and metals context: reporting limitations and exclusions 60
3.3 Setting and reviewing boundaries for external reporting 61
3.4 Meeting the minimum reporting commitments 63
3.5 Going beyond the minimum 66
Glossary 65
References 70
Appendices71
Appendix A – Mapping ICMM water reporting metrics with external reporting platforms 72
Appendix B – Mapping between ICMM metrics and MCA Water Accounting Framework (WAF) 79
Appendix C – Operational example of site water accounting and assesment 83
Appendix D – Guidance for aggregating site metrics for external reporting 95
Appendix E – Example of compiling corporate information for external reporting 98
Water Reporting: Good practice guide, 2nd Edition 3

List of Tables
Table 1 – ICMM minimum reporting commitments 10

Table 2 – Simple illustrative approach for summarising site context (guidance only) 15
Table 3 – Summary of ICMM water reporting metrics 24
Table 4 – Metrics required to meet the ICMM minimum reporting requirements 25
Table 5 – Example of additional granular site metrics 26
Table 6 – Summary of ICMM water quality categories 36
Table 7 – Simple illustrative approach for assessing site water risk, opportunity and management response (guidance only) 56
List of Figures
Figure 1 – Site water accounting boundaries and reporting metrics 19

Figure 2 – Operational example: A TSF water balance 30
Figure 3 – Guidance for classifying water quality (from WAF)9 35
Figure 4 – Guidance for classifying water type 39
Figure 5 – Operational examples: Classifying water 40
Figure 6 – Guidance for classifying precipitation and run-off for sediment dams and sumps 42
Figure 7 – Operational example: Accounting and reporting mine site precipitation and run-off 44
Figure 8 – Guidance for setting reporting boundaries 62
List of Acronyms
Abbreviation Definition
ANZECC Australian and New Zealand Environment and Conservation Council
ARMCANZ Agriculture and Resource Management Council of Australia and New Zealand
CHPP Coal handling and processing plant
ICMM International Council on Mining and Metals
GRI Global Reporting Initiative
JV Joint venture
MAR Managed aquifer recharge
MCA Minerals Council of Australia
OMW Other managed water
SBTN Science Based Targets Network
TDS Total dissolved solids
TSF Tailings storage facility
UNEP United Nations Environment Program
WAF Water Accounting Framework
WASH Water, sanitation, and hygiene
WRI World Resources Institute
WTP Water treatment plant
WWF World Wildlife Fund
FOREWORD
Corporate transparency around water has never been so important. We live and
operate in a world of increasing pressure on water resources, growing societal
concerns around water access, and rising expectations around the stewardship
of this vital resource. Water challenges are increasingly prevalent in many
operating environments and in many forms. These are further exacerbated by
the impact of climate change, which brings more frequent and extreme wet and
dry weather shocks that disrupt local water dynamics. The circumstances these
factors give rise to will require an unprecedented level of system transformation
to mitigate, adapt and build resilience.
For companies, transparency of their water dependencies competitive peer learning, and improve the consistency and
and performance (in terms of risks, opportunities and quality of external water reporting.
management response) is foundational for effectively
engaging stakeholders and enabling informed decision During this same period, external water reporting
making. requirements have also evolved. For example, the Global
Reporting Initiative (GRI) launched its revised Standard
The mining and metals industry is highly dependent on 303: Water and Effluents in 2018 with an increase in water
water for its operations. As an industry we have a leading reporting requirements, to which all members are required
role to play in contributing practical solutions to water to report as a condition of ICMM membership. In addition,
resource challenges. Members of the International Council substantial work has been undertaken by the owners of
on Mining and Metals (ICMM) have made firm commitments various reporting initiatives to enhance alignment between
to water stewardship, including implementing robust key reporting platforms and harmonise reporting metrics.
water governance within their businesses, transparency
and disclosure around water use, managing water more This updated version of the guidance supports the industry’s
effectively at a site level and working with others to resolve continuing evolution. Its purpose endures: to support the
shared challenges at the catchment-scale. sector in compiling simple and relevant information on
water including consistent metrics, which provides a solid
ICMM’s Water Stewardship: Position Statement, published foundation for consistent water reporting. The guidance
in 2017, requires members to apply strong and transparent also aims to align with GRI, provide clarity on reporting
corporate water governance, including to publicly report expectations for external stakeholders and promote better
company water performance, material risks, opportunities understanding of the industry’s operational water context,
and management response using consistent industry practices and reporting.
metrics and recognised approaches. Alongside this
commitment, ICMM published A Practical Guide to While the primary target audience is ICMM member
Consistent Water Reporting which sets out minimum companies, we encourage other mining companies to adopt
reporting commitments and provides supporting guidance and implement the approaches and metrics within the guide
around how to deliver on these. to support enhanced transparency on water across the
mining and metals sector.
ICMM has actively supported the efforts of members to
progress implementation, build capacity, promote pre- Rohitesh Dhawan
President and CEO, ICMM

HOW TO USE THIS GUIDANCE
Guide structure
This guide is structured in the following sections.
Section 1 I CMM water reporting commitments – introduction and overview of the minimum reporting commitments
for ICMM members
Section 2 Guidance: Internal site level accounting and assessment – outlines the importance of site level information
as the fundamental building block of consistent reporting; and provides points to consider when developing
and compiling site level metrics and assessments for the purpose of external reporting
Section 3 Guidance: External water reporting – outlines points to consider when preparing external reports to meet
the minimum reporting commitments
Appendix A Mapping ICMM water reporting metrics with external reporting platforms – summarises mappings
between ICMM water reporting metrics and key external reporting platforms; and provides suggested
explanatory footnotes for ICMM members to use when reporting to other external platforms
Appendix B Mapping between ICMM metrics and MCA WAF – summarises the direct alignment between ICMM and WAF
metrics
Appendix C Operational example of site water accounting and assessment – provides a worked example of site level
water accounting and assessment to meet the minimum reporting commitments for a Chilean copper mine
site
Appendix D Guidance for aggregating site metrics for external reporting – provides guidance around aggregating site
metrics for external reporting to avoid double counting
Appendix E Example of compiling corporate information for external reporting – provides an example of compiling
corporate information to meet the minimum reporting commitments (for a fictitious mining and metals
company)
6 Water Reporting: Good practice guide, 2nd Edition

Navigation icons What has changed in this edition of
The following navigation icons are used throughout the the guidance?
document to aid referencing, enhance useability and
The key focus of this revision has been to:
increase the accessibility of information.
• Improve ICMM water reporting metrics definitions to
Further reference
support consistent reporting.
Operational example • Broaden the minimum reporting commitments by
including metrics for:
Point to note – Holistic reporting of water withdrawal, discharge and
consumption for water associated with meeting the
Tips and tools operational water demand (operational water) and
water that is actively managed (other managed water
(OMW), previously termed ‘diversions’).
– Reporting of aggregated water metrics for all sites
within the company and for all sites situated in water
Limitations stressed areas.
The guidance provided in this document only applies to • Enhance the supporting guidance by leveraging the
revenue generating mines and smelting facilities; and is not insights and learnings gained during implementation of
intended to apply to legacy properties, closed sites, remote the first edition.
construction projects, research facilities, supporting site
infrastructure (such as utility or transport corridors), non-
operated joint ventures (JVs) or supply chains.
To support consistent and accurate water reporting, this

document includes guidance on the water accounting of
mining facilities (eg processing plants and tailings storage
facilities (TSFs)) which are an important component of
the site water balance. However, guidance relating to
the development of site water balances and the broader
management of mining facilities is outside the scope of
this guidance.

SECTION 1 ICMM WATER REPORTING
COMMITMENTS
1 2 3
ICMM WATER REPORTING

COMMITMENTS
1.1 Why is corporate water reporting transparency around these practices to promote informed
decision making.
important for the mining and metals
The global challenge of deteriorating water quality presents
industry? both risk and opportunity for the mining and metals
Corporate transparency around water is particularly important industry. There is an increasing awareness of the challenge of
for the mining and metals industry as it is recognised to have deteriorating water qualities across rich and poor countries.6
a high level of water interaction and dependency due to the This situation relates to rising levels of pollution from a
nature of its activities.1,2,3 This situation creates both water wide range of sources (including communities, agriculture
risks and opportunities for the company and local catchment, and industry) and a vast range of contaminants (including
as outlined below. faecal matter, nutrients, plastics and pharmaceuticals).
The potential impact of the mining and metals industry on
Mining and metals operations are typically geographically water quality, due to the nature of the industry’s operational
fixed, long-life assets. The location of mining assets is largely activities, is well recognised. Work continues to manage this
determined by geology and operators must manage the water risk by improving operational practices and closure planning;
risks and shared water challenges that arise due to the local harnessing innovations in water treatment technologies,
catchment conditions – whether this is water scarcity, flood real-time monitoring systems and data solutions; and
risk or poor water quality. This trend is likely to increase building trust through community participatory monitoring
as demand for minerals grows to support the transition to programmes. However, the global challenge of deteriorating
a low-carbon economy.4 However, the long-life nature of water qualities and the rapid need to build climate resilience,
mining and metals assets also creates opportunities to invest also brings opportunities for mining and metals operations
in local communities, improve local livelihoods and work to work collectively with catchment stakeholders to develop
collaboratively with local stakeholders to advance sustainable circular water management solutions to reduce pressure on
water outcomes, equitable water access and improved water freshwater resources.7
governance within the catchment.
In recognition of the importance of water reporting for the
All mining and metals facilities need water to sustain mining and metals industry, the ICMM Water Stewardship:
operations. Water is commonly required for dust control, Position Statement8 includes a commitment to all
mineral processing and concentrating, waste management members to ‘apply strong and transparent corporate water
and power generation. Substantial progress has been made governance’, including to ‘publicly report company water
in recent years to enhance operational efficiencies by performance, material risks, opportunities and management
promoting recovery and reuse to reduce dependency on response using consistent industry metrics and recognised
external water resources. Innovative solutions are being approaches’.
developed to further reduce water requirements in tailings
management. In addition, energy efficient treatment This guidance supports members in achieving this
technologies are being developed to allow use of low quality commitment in the following ways:
water for operational supply.
• Outlines the minimum reporting commitments for ICMM
Mining operations may need to manage substantial volumes member companies to promote transparency through
of water, but this may not necessarily be for use. Most consistent and relevant reporting on the industry’s water
mining operations alter landforms by excavating open pits interactions, risks, opportunities, and the range of activities
and underground mines, and constructing waste facilities. being undertaken to progress water management practices,
The resulting level of interaction with surface water and manage risk, support stewardship initiatives, engage
groundwater depends on the nature of the operation and stakeholders and deliver improved catchment outcomes.
the local water conditions – both of which vary substantially • Defines an appropriate set of consistent water reporting
across different commodities and geographies.5 For example, metrics for the mining and metals industry, which are
in some contexts, dewatering of below-water table orebodies based on the Minerals Council of Australia’s (MCA’s) Water
is required to enable safe working conditions in open pits Accounting Framework for the Mineral Industry (WAF),9
and underground workings. In addition, mining and metals to drive consistent metrics that are benchmarkable at all
operations situated in remote areas may provide the water scales.
supply to adjacent townships, communities and other mining • Provides practical supporting guidance around meeting
operations, creating further social and economic value. In the minimum reporting commitments in order to
these ways, mining operations often manage substantial continually build capacity within the industry and enhance
volumes of water that are not required to meet the operational understanding by external stakeholders.
water demand. ICMM water reporting metrics provide

1 2 3 ICMM WATER REPORTING
COMMITMENTS
1.2 ICMM water reporting commitments are structured to generate an overview narrative,
supported by consistent metrics, which describe a company’s
commitments water interactions, risks and opportunities, and management
response.
1.2.1 What are ICMM water reporting commitments?
Importantly, the narrative allows the context and meaning
The ICMM’s minimum commitments for annual water of the supporting metrics to be clearly articulated, as the
reporting are outlined in Table 1. This information should magnitude and significance of these metrics may vary
be made publicly available eg on company websites or in substantially year-on-year and between companies due to the
company reports. Aligned to external guidance, eg the CEO unique nature of the industry’s activities and water handling
Water Mandate Corporate Water Disclosure Guidelines,10 the requirements (see Sections 1.1 and 3.2).
Table 1 – ICMM minimum reporting commitments

Element Minimum Reporting Commitment
1) Interactions Narrative b. Water sources used for withdrawal?
with water 1.1 What are the company’s main: c. Consumptive water uses?
a. Water activities? d. Water discharges?
Metrics 1.3 Present the following volumes (in megalitres)

1.2 Present the following volumes (in megalitres) aggregated for all sites situated in water
aggregated for all sites: stressed areas:
a. Operational water withdrawal by source type a. Operational water withdrawal by source type
(surface water, groundwater, seawater and (surface water, groundwater, seawater and
third-party water) and water quality category third-party water) and water quality category
(high and low). (high and low).
b. Other managed water (OMW) withdrawal by b. OMW withdrawal by water quality category
water quality category (high and low). (high and low).
c. Total discharge by destination type (surface c. Total discharge by destination type (surface
water, groundwater, seawater and to third water, groundwater, seawater and to third
parties) and water quality (high and low). parties) and water quality (high and low).
d. Total consumption. d. Total consumption.
2) Water Narrative 2.4 Has the company had any material regulatory
risks and 2.1 Overall, how material is water to business value non-compliances relating to the quality of its
opportunities and performance? discharges? If yes, briefly describe.
2.2 What are the material water risks or challenges 2.5 What water opportunities are available to the
facing the company? company?
2.3 Does the company hold significant operations in Metrics
water-stressed areas? 2.6 Present the proportion of sites (as an absolute
number or a percentage) located in water
stressed areas.
3) Commitment Narrative c. Climate change?

and response 3.1 How does the company integrate water into 3.5 Does the company set water performance
business strategy and leadership? targets? If so, describe what targets are set and
3.2 What are the company’s approach and why. If not, outline why not.
commitments to water stewardship? Include any relevant case studies to illustrate.
3.3 How does the company promote stakeholder
Metrics
engagement, and with whom?
3.4 How does the company identify and manage 3.6 Present operational water reuse/recycle
water risks and realise opportunities? Including volumes (in megalitres) for:
those associated with: a. All sites (as an aggregated total).
a. Water quality? b. For all sites situated in water-stressed areas
b. Exposure to water stress? (as an aggregated total).
Note: The template provided in Table 4 should be used for reporting the required metrics to promote consistency.

ICMM WATER REPORTING 1 2 3
COMMITMENTS
1.2.2 How do ICMM water reporting commitments The relationship between the ICMM water reporting metrics
relate to other reporting platforms? and those of key external disclosure platforms is summarised
in Appendix A. Guidance for mapping between the ICMM water
To promote consistency and comparability, the water reporting reporting metrics and MCA’s WAF is provided in Appendix B.
metrics and disclosure statements outlined in the minimum
reporting commitments build directly on external reporting
guidance and definitions, including those of CEO Water
Mandate10, GRI11 and CDP12 as well as the MCA’s WAF. These
are referenced throughout this document.

12 Conformance Protocols: Global Industry Standard on Tailings Management
SECTION 2 GUIDANCE: INTERNAL SITE LEVEL
ACCOUNTING AND ASSESSMENT
1 2 3
GUIDANCE: INTERNAL SITE LEVEL

2.1 Overview Box 2:1
The purpose of this section is to provide guidance around
internal water accounting and assessment at the site level, Point to note
which is the foundational building block of accurate external
reporting and corporate transparency. Guidance intent and reporting expectations
A defined and consistent approach to site level accounting This guidance around site level accounting and
and assessment is fundamental to adequately capturing the assessment is intended to help companies to develop
diverse range of operational contexts, water practices, risks, comparable and material information as the foundation
opportunities and management responses that occur across a for accurate and consistent external reporting to the
company’s operational portfolio in a comparable format which minimum commitments.
can be analysed. This guidance also provides insight to external
This may be achieved in a variety of ways. However, this stakeholders around the complexity of operational water
section outlines the key points to consider for generating accounting and the generation of ICMM water reporting
simple and comparable site level datasets tailored to metrics.
meeting the minimum reporting commitments, which can be There is no ICMM requirement for data to be externally
aggregated at any scale – asset, regional or company. This disclosed beyond that needed to meet the minimum
includes a consistent set of water reporting metrics, which
are appropriately defined for the mining and metals industry, reporting commitments (as outlined in Table 1).
and based on the MCA’s WAF (as outlined in Appendix B).
In addition, a simple illustrative approach for assessing

and compiling water risks, opportunities and management 2.2 Summarising site details and
response, aligned to external reporting guidance and
platforms, is provided for companies looking to develop or
context
update their approach. Summarising key site details and context in a consistent and
comparable format aids the compilation and analysis of site
The guidance in this section focuses on:
information at the company level to inform external reporting.
• Summarising site details and context – including Capturing the site context is particularly important for
catchment and context (see Section 2.2). providing the information required to appropriately understand
and communicate the site water reporting metrics (see
• Understanding and setting site boundaries – including
Section 2.4) and site water risks, opportunity and response
spatial, materiality and temporal (see Section 2.3).
assessments (see Section 2.5).
• Site water accounting and ICMM water reporting
metrics – using operational data to generate consistent Consistent with external reporting guidance, useful site
benchmarkable reporting metrics (see Section 2.4). details to summarise include site name, location (including
• Assessing water risks, opportunities and management country) and catchment. As required, publicly available tools
response – including key points to consider and a simple may be used to determine the extent and name of the local
illustrative approach (see Section 2.5). catchment within which a site is located (see Box 2:3).
An operational example of site water accounting and Key contextual elements to consider (at the minimum
assessment for the purpose of external reporting to the level) are outlined below; and an illustrative approach for
minimum commitments is provided in Appendix C. summarising site context is outlined in Table 2.

1 2 3 GUIDANCE: INTERNAL SITE LEVEL
• Climatic setting: This is often a good high-level indicator of • Key operational water activities: This provides an
the local water setting, likely level of water availability within overview of the site’s water dependencies and handling
the catchment, and potential need to manage significant requirements.
surface water or run-off flows. • Water treatment practices and discharge quality limits:
• Commodity: This often determines the range of operational This this provides an overview of the site’s approach to
activities undertaken (mining and processing) and managing water quality and associated risks.
associated water interactions.
Box 2:2 Box 2:3
Point to note Tips and tools

Different terms used for catchments Publicly available tools for delineating and naming
catchments
In this guidance, the term ‘catchment’ is used to
describe the geographical zone in which surface water • The CEO Water Mandate Interactive Database of the
or groundwater is captured, flows through and eventually World’s River Basins
discharges at one or more points.13 The extent to which • World Wildlife Fund (WWF) HydroSHEDs
surface water and groundwater catchments align or are
• World Resources Institute (WRI) Aqueduct Water Risk
connected is highly variable; and depends on the local
Atlas
topography and geology.
• WWF Water Risk Filter
Catchments may also be referred to as ‘watersheds’ or
‘(river) basins’.

GUIDANCE: INTERNAL SITE LEVEL 1 2 3
Table 2 – Simple illustrative approach for summarising site context (guidance only)
Statement Examples Rationale
Catchment(s) Catchment name (eg from global • Describes the site’s location(s) and sets the context and scale
river basins as mapped in publicly for assessing water risks, opportunities and management
available tools). response (including the identification of water stressed areas).
• Identifying all catchments associated with the site’s
operational activities (including any remote catchments used
for water withdrawal or discharge) provides important context
for assessing potential risks and opportunities – especially
where water is transferred between catchments with different
water stress levels.
Climatic Conditions • Arid or semi-arid environment Annual precipitation categories provide important site context
• Moderate precipitation with which may be useful in indicating:
distinct dry season • The likely need to manage significant surface water and/or
• Moderate precipitation run-off flows.
• Very high precipitation and/or • The likely water availability within the wider catchment.
frequent major storm events
Commodity Summarise commodity (eg • Site water metrics are heavily dependent on site setting and
aluminium, coal, copper, gold, iron commodity type – which may have a stronger influence on the
ore, lithium, zinc). metric values than site water management practices.
Main Operational • Cooling or drying processes • Identifying the main operational water activities provides the
Water Activities fundamental context for understanding reporting metrics and
• Dewatering water risk, opportunity and response assessments.
• Discharge • Site context should always be considered when using water
• Dust control metrics for benchmarking, site level target setting, and/or
• Flood control performance monitoring purposes.
• Open pit mining
• Managed aquifer recharge (MAR)
• Mineral processing
• Mineral separation
• Mineral transportation
• OMW flows
• Sediment control
• Solution mining
• Surface water re-alignment
• Tailings management
• Underground mining
• Waste management
• Water treatment
Main Consumptive • Evaporation (specify related • Identifying main consumptive losses provides important
Water Uses activity) information for describing the company’s water interactions
• Entrainment – product and provides context for understanding the reporting metrics.
• Entrainment – waste
• Other losses

Statement Examples Rationale

Water Treatment • Biological reaction • Describes water treatment activities and discharge quality
Activities • Disinfection limits associated with the site – which provides important
context for understanding and reporting the company’s
• Distillation
approach to identifying and managing water risks and
• Electrodialysis opportunities associated with water quality.
• Flocculation/coagulation
• Filtration
• Precipitation
• Reverse osmosis
• Sedimentation
Water Treatment • Compliance

Driver • Environmental management
• Improved operational efficiency
• Operational water supply
• Third-party supply provision
• Water, sanitation and hygiene
(WASH) services (amenities)
Discharge Quality • Regulatory (external)

Limit Types • Recognised guidelines (external)
• Self-determined (internal)
• None
2.3 Understanding and setting site with water catchment boundaries.14 The water catchment
boundary is typically used as the limit for site level water
boundaries risk, opportunity and response assessments (see Section
2.5). Therefore, determining an effective scale for the
Defining appropriate boundary conditions is critical to
boundary is fundamental to making accurate assessments
developing consistent site level accounting and assessment.
(see Box 2:4).
Boundary conditions are set relative to the purpose and
objectives of the work being undertaken and determine if or • Operational boundary: The physical boundary that defines
how water is considered, accounted for and assessed relative the geographical extent of the site’s operational activities
to the site. and typically aligns with the site’s legal boundaries (eg as
described by mining leases, tenements or other permitting).
In the context of site level accounting and assessment for The boundary may also define the extent of the site’s
external reporting purposes, three key boundary types to environmental management responsibilities and associated
consider are spatial, materiality and temporal – as outlined practices. The operational boundary is typically used to
below. It is also important to review these boundary conditions understand the extent of a site’s operational activities.
when preparing information for external reporting, especially • Operational water system boundary: The accounting
for water metrics to avoid double counting (see Section 3.3.2). boundary that defines the extent of the site’s operational
water system, including all operational activities which
2.3.1 Spatial boundaries require or use water (eg mineral processing, dust control,
waste management, product handling or transportation
Spatial boundaries define what to include from an entity,
and power generation); and all water stores or treatment
geographical, physical or legal perspective. Three types of
plants which are part of the operational water system. The
spatial boundaries are usually considered when undertaking
operational water system boundary is conceptually based
site level water accounting and assessment for external
and may not directly align with the geographical boundary
reporting, as outlined below and illustrated in Figure 1.
of the site. The boundary is fundamental to consistent site
• Water catchment boundary: The physical boundary that water accounting, and determines how water within the
defines the extent of the maximum direct influence of the operational boundary is classified, accounted and reported
site on the local environment and stakeholders, aligned (see Section 2.4).

Box 2:4
Point to note
Determining an appropriate scale for site water Broader areas will need to be considered if the site straddles
catchment boundaries (based on the Alliance for Water more than one catchment; or if inter-catchment water
Stewardship [AWS] approach)13 transfers are present (either withdrawals or discharges).
Water catchments may be defined at a range of scales from Setting boundaries for sites with complex ownership
small sub-catchments measuring a few square kilometres, models and joint ventures (JVs)
to very large catchments which span half a continent (eg the
Amazon river catchment in South America, the Congo river When setting accounting and assessment boundaries
catchment in Africa, or the Mississippi river catchment in for the purpose of meeting the minimum reporting
North America). commitments, it is important to consider and set
boundaries relative to the company’s water requirements
Determining an appropriate scale for a site’s water (ie the water required to sustain the company’s operational
catchment is fundamental to accurately assessing water assets and meet the company’s production targets). For
risks and opportunities relating to the site and developing guidance on JVs see Section 3.3.1.
an effective management response. Aligned with the AWS’
approach, a site’s water catchment should be defined at a Where a company’s asset is nested within a third-party
scale which includes: operation, accounting and assessment boundaries should
be set relative to the limits of each company’s assets. This
• The upstream area within which the actions of other enables transparent accounting of the water required
stakeholders (eg changes in water or land practices) for each company to achieve its respective operational
would have a material impact on the site’s water objectives. However, when undertaking environmental
withdrawals or management practices. impact type assessments for the purpose of local permitting
• The downstream area within which the site’s water and reporting, it may be necessary to revise these
management practices (including water withdrawal, boundaries and take a more holistic view of the net impact
discharge and consumption) would have a material of the entire operation (ie both companies’ assets).
impact on water resources (ie flow dynamics and quality),
other stakeholders and ecosystems.
Box 2:5
Further reference
Determining an appropriate scale for water catchment Setting water boundaries
boundaries
• ICMM (2015), A Practical Guide to Catchment-Based
• ICMM (2015), A Practical Guide to Catchment-Based Water Management for the Mining and Metals Industry.
Water Management for the Mining and Metals Industry. p.29.
p.31.
• Alliance for Water Stewardship (AWS) (2019), International
Water Stewardship Standard, Version 2.0. pp.40–45.

Operational water system
Operational water
withdrawal Operational water Consumption
(reporting metric)
Store
Volume of water
that enters the Op
New water e Total consumption
operational water op
(re ti (reporting metric)
ra
tio
system used to meet Total volume
on rting
na
po
al
the operational of water that
l wa
water demand is removed by
ter use
Reuse-recycle
metric)
evaporation,
(reporting metric) entrainment (in waste
Total volume of worked or product) or other
water used in operational losses, and not
tasks with or without released back to
treatment surface water,
Treatment Task groundwater, seawater
or a third party
ter
Worked wa
Discharge
Other managed
water withdrawal
Total discharge
(reporting metric)
(reporting metric)
Volume of water
that is actively Total volume of water
managed without that is released back to
Other managed water the environment
intent to supply
the operational (surface water, ground
demand or seawater) or a third
party
Operational boundary
Water catchment boundary
Figure 1 – Site water accounting boundaries and reporting metrics
2.3.2 Materiality boundaries • Site water accounting: Material flows will typically include
those which comprise a material component of the site
Materiality boundaries define what to include based on water balance, influence internal water management
significance,15 and will depend on the local context of the practices or require specific management actions.
site. In general, a water flow (volume), risk or opportunity is However, it is important to note that depending on the local
considered to be material and should be included if it: context even relatively small volume flows, changes in
timing or water qualities may have significant impacts and
• Influences water-related decisions made by internal and may therefore be material.
external stakeholders using the information (at the scale of
the assessment). • Site water risk and opportunity assessment:
Assessments should be made using standard company
• May have a significant impact (negative or positive) on the risk frameworks (ie which define likelihood and
site, environment, local stakeholders or communities (at consequence thresholds for the company) to ensure
the scale of the assessment). comparability of results between sites.
Additional points to consider for site level water accounting
and assessment are outlined below.

• Water risk and opportunity assessment: Assessments

Box 2:6 are often undertaken or updated on an (sub-)annual
cycle corresponding to the external reporting cycle; and
Operational examples should also be updated following any material changes (eg
operational, environmental, social, political or regulatory).
Assessing the materiality of flows (from WAF)9
Due to both the granularity of the assessment and the
Examples of material flows: typically multi-year nature of the risks, opportunities and
responses, year-on-year changes may be relatively small.
• A wet weather event which requires pumping of water Therefore, it may be valuable to consider the results of each
from active workings and discharge to a local stream. annual assessment relative to previous results to identify
• The provision of low volumes of potable water to a mine any longer-term trends. Although not required to meet
camp or local community. the minimum reporting commitments, companies may
also choose to include an element of forward projection in
• The discharge of low volumes of water to a local stream
the risk and opportunity assessment (ie by repeating the
that is critical to maintaining ecosystem function.
assessment for current and one or more future states, such
Example of a non-material flow: as now, 2025 and 2035).
• The direct rainfall input to a small dam that is not

significant in comparison to the magnitude of broader
inflows to the site. Box 2:7
Tips and tools
2.3.3 Temporal boundaries Reconciling different ‘water years’
Temporal boundaries define the time step or period of the Site level water data are often collated for an annual
accounting or assessment. In general, external reporting is ‘water year’ defined by the local climatic conditions (eg
undertaken on an annual cycle and supporting site data are wet and dry seasons). These may not align with financial
compiled to align with the reporting cycle, as outlined below. or corporate reporting cycles or year-ends, and may vary
across a company’s portfolio, especially where sites are
• Water accounting: While corporate water reporting is situated across broad geographies. Therefore, it is often
usually annual, collection of site data for operational useful to compile all relevant data at a common temporal
management and accounting typically occurs on a range interval (eg monthly) to allow simple data extraction for
of intervals (daily, weekly, monthly or quarterly) depending the reporting purpose and period required.
on the nature of the data collected. In addition, corporate
reporting cycles may not align with the timing of site level Recording material operational changes (to aid data
reporting to meet local regulatory or permitting conditions. validation)
Therefore, it is often useful to compile relevant data at a
It is good practice to record any material changes in
common temporal interval appropriate for the purpose (eg
operational activity as they occur during the reporting
monthly) to allow simple data extraction for the reporting
period. The record can be used to support the regular
period required. In addition, it is valuable to compile and
validation of data collection and quality, and to explain
review data on a regular basis throughout the reporting
apparent anomalies.
period (eg at least quarterly) to allow on-going validation
of data collection and quality. Review of successive years
of data allows longer term trends or variabilities to be
identified, eg those relating to operational changes or
climatic influences.

ICMM recognises two types of water to allow full transparency

Box 2:8 of the different ways in which mining and metals operations
access, manage and interact with water, as outlined below
Operational examples and illustrated in Figure 1.
How to account the timing of snow melt to the site water • Operational water relates to water that enters the
balance operational water system used to meet the operational
water demand; and is therefore available for use by the site
The situation: Snow melt provides a material water
within an operational task or activity.
input to the operational water balance of a gold mining
operation. However, there is often a lag between when Once within the operational water system, operational
the snow falls (eg in December) and when it melts (eg in water may be tasked (ie used in an operational activity
March) which does not align with the company’s reporting which requires water), treated or stored; and ultimately
year (eg the calendar year). may be released back to the environment (surface water,
groundwater or seawater) or a third party (discharged), or
How to account snow melt: The contribution from snow removed from the local water system (consumed).
fall should be accounted in the site water balance at Operational water volumes are accounted and included in
the point of entry to the accounting boundaries of the ICMM water reporting metrics.
operation, as outlined below.
• Other managed water (OMW) relates to water that is
• Timing: Water associated with snow fall typically actively managed (eg physically pumped, actively treated
enters the site water balance in the (useable) form or has material consumptive losses) without intent to
of melt water. In this example, the water would be supply the operational water demand (ie is not used by the
accounted when it enters the operational water site within an operational task or activity).
balance as melt water during the snow melt period OMW is withdrawn from the environment or a third party
from March onwards. So, snow which physically falls in and may be treated or stored, before being released back
one calendar year would be accounted in the following to the environment or transferred to a third party. Active
reporting period. This approach is preferred as: management of the water may also result in some removal
a. It provides a more accurate representation of water of water from the local water system (consumption) –
movement and availability on the site; and eg due to evaporation during storage, or other losses
associated with water treatment.
b. Reflects when that volume of water would otherwise
become available to the environment. OMW volumes are accounted and included in ICMM water
reporting metrics.
• Measurement: Accounting the contribution of snow
fall as melt water simplifies measurement and allows This distinction in water types is the basis of generating
the use of standard estimation approaches. However, consistent ICMM reporting metrics which enable effective
estimates of snow quantities may still be used to benchmarking across differing contexts and scales (site,
reconcile snow melt volumes where useful. asset, company, industry and cross-industry). ICMM reporting
metrics are based on the MCA’s WAF (as outlined in Appendix
B), and collectively describe all material water volumes and
qualities (categorised) associated with the operation of a site.
2.4 Site water accounting and ICMM As illustrated in Figure 1, ICMM reporting metrics describe:
reporting metrics • Water inflows and outflows associated with the site –
including water withdrawal, discharge and consumption
As outlined in Section 1.1, all mining and metals facilities
(see Sections 2.4.3–2.4.5).
need water to sustain operations (eg dust control, mineral
processing and concentrating, waste management and power • Key water flows and dynamics internal to the site –
generation). However, mining operations may also manage including operational water reuse/recycle, operational
substantial volumes of water for other reasons than to meet water use, and change in storage (delta storage) (see
the operational water demand. For example, to control Sections 2.4.6 –2.4.8).
groundwater levels and maintain safe working conditions in
The ICMM water reporting metrics required to meet
open pits and underground mines; to manage the quality of
the minimum reporting commitments (see Table 1) are
run-off from disturbed ground; or to provide water to local
summarised in Table 3; and a template for reporting these
townships and communities in remote areas.

metrics is provided in Table 4. It is important to note that opportunities, as relevant to their operational context and
reporting of water intensity metrics is not required, nor company reporting strategy. For example, companies may
recommended, at the minimum level due to challenges choose to account and report discharge volumes and/or
in defining an intensity metric which is meaningful and consumption volumes split by operational water and OMW
benchmarkable at the company level (see Section 3.3.2). (see Box 2:9). This may be important in operating contexts
where OMW volumes are substantial (eg dues to operational
To promote achievability while driving consistency, dewatering or the provision of community supply); or where
the minimum commitments for water metrics include consumptive losses associated with specific operational
reporting of: activities are of particular interest to catchment stakeholders.
• Water withdrawal volumes split by operational water To support companies in going beyond the minimum level,
versus OMW to enable transparency and benchmarking of discharge and consumption flows in the operational examples
water for supply (operational water), versus water which provided in this section are also classified as operational
is actively managed without intent to meet the site water water or OMW. An example of the range of more granular
demand (OMW). metrics which may be accounted at the site level for external
• Total volumes (operational water and OMW) for water reporting purposes, and their relationship with the minimum
discharge and water consumption aligned with external reporting commitments metrics, is illustrated in Table 5.
stakeholder interests as an indicator of the overall potential
of impact, risk or opportunity associated with a site or Key points to consider when developing site water accounts,
company. classifying water quality and generating site reporting
metrics are outlined in the following sections. In addition,
It is recognised that sites or companies may choose to an operational example of creating a site water account
account and report more granular water metrics to provide and generating ICMM water reporting metrics is provided in
greater transparency of their water dependencies, risks and Appendix C.
Box 2:9
Point to note
Revised terminology: OMW (formerly diversions) Going beyond the minimum: reporting consumption and
discharge metrics
ICMM OMW was previously termed ‘diversions’ in the first
edition of the ICMM water reporting guidance16 and is To provide greater transparency of water dependencies,
equivalent to WAF diversions.9 The terminology has been risks and opportunities, companies may choose to go
revised to: beyond the minimum commitment and report discharge
volumes and/or consumption volumes split by operational
• Better reflect the definition of the water as water that is water and OMW. In such situations, it is important to
actively managed (eg physically pumped, actively treated recognise operational water and OMW (and associated
or has material consumptive losses) without intent to withdrawals, discharge, consumption) as two separate
supply the operational water demand. streams within the site water accounting model as
• Enhance understanding as the term ‘diversions’ was illustrated below and aligned to MCA’s WAF
commonly misunderstood to include surface water that is (see Appendix B).
physically diverted within the landscape (eg culverts and
stream realignments) without being actively managed.

Box 2:9 – continued
Point to note
Operational
water
consumption
Operational Total
Operational water system
Operational consumption
water Operational water
withdrawal water discharge
Other managed
water Total
consumption discharge
Other
managed Other managed water
water Other managed
withdrawal water discharge
Operational boundary
minimum reporting beyond minimum reporting

commitment minimum commitment
Key changes to ICMM water reporting metrics and • Report reuse/recycle volumes (rather than efficiency
reporting requirements (relative to first edition) percentages).
– See Section 2.4.6.
• Include OMW volumes in reporting of withdrawal,
discharge and consumption metrics (in order to provide • Recommend reporting of operational water use volumes
greater transparency of a site’s/company’s holistic water (for clarity).
dependencies and activities). – See Section 2.4.7.
– See Section 2.4. • Recommend reporting of the annual change in storage
• Report withdrawal (operational water and OMW), total (delta storage) (for clarity).
discharge and total consumption volumes for water – See Section 2.4.8.
stressed areas (to provide clarity and context for reuse/
recycle volumes).
– See Sections 2.4.3–2.4.5 and Section 2.5.2.
• Report water consumption as total volumes only (rather
than as the constituent components of evaporation,
entrainment and other losses, by water quality).
– See Section 2.4.5.

Table 3 – Summary of ICMM water reporting metrics

Metric ICMM Definition Minimum Reporting Reporting Rationale
Commitment
Metrics describing water inflows and outflows associated with the site/company
Operational Water that enters the Required: Reporting of aggregated • Indicator of water dependency and
Water operational water system used volumes, by source type (surface access requirements and potential
Withdrawal to meet the operational water water, groundwater, seawater for associated risks and opportunities
demand. and third party) and water quality (including circular water management
category (high and low), for all and use of low quality water).
sites within the company, and for • Allows transparency around water
all sites situated in water stressed withdrawal to meet the operational
areas. water demand (ie for use) and enables
benchmarking.
Other Water that is actively managed Required: Reporting of aggregated • Indicator of holistic water
Managed (eg physically pumped, actively volumes (from all sources), by dependencies, activities and potential
Water (OMW) treated or has material water quality category (high for associated risks and opportunities
Withdrawal consumptive losses) without and low), for all sites within the – especially in contexts where OMW
intent to supply the operational company, and for all sites situated volumes are high due to operating
water demand. in water stressed areas. dynamics (eg dewatering activities or
community supply) or climatic factors
(eg wet weather events).
Total All water that is released Required: Reporting of aggregated • Indicator of water dependency
Discharge to the water environment total volumes (operational water and potential for associated risks
(surface water, groundwater plus OMW), by destination type and opportunities relating to the
or seawater) or to a third party (surface water, groundwater, downstream catchment and other
(including operational water seawater and third party) and stakeholders (including water quality
and OMW). water quality category (high risks and circular water management
and low), for all sites within the opportunities).
company, and for all sites situated
in water stressed areas.
Total All water that is removed by Required: Reporting of aggregated • Indicator of water dependency and
Consumption evaporation, entrainment (in total volumes (operational water potential risks associated with water
product or waste) or other plus OMW), for all sites within the losses.
losses, and not released back company, and for all sites situated
to surface water, groundwater, in water stressed areas.
seawater or a third party.
Metrics describing water flows internal to the site/company
Reuse/ Water that has been used in Required: Reporting of aggregated • Indicator of internal water
recycle an operational task and is volumes for all sites within the management practices and ability to
recovered and used again in an company, and for all sites situated optimise systems to reduce withdrawal
operational task, either without in water stressed areas. volumes – particularly in water
treatment (reuse) or with stressed areas (where water availability
treatment (recycle). is typically low and competition for
access is high).
Operational The volume of water used in Recommended: Reporting of • Indicator of water dependency and
water use operational tasks. aggregated volumes for all sites internal water management practices.
within the company, and for all sites • Provides context for understanding
situated in water stressed areas. withdrawal volumes.
Delta storage The net change (positive or Recommended: Reporting of • Indicator of internal water
(∆Storage) negative) in the volume of water aggregated volumes for all sites management dynamics.
in storage (operational water within the company, and for all sites • Allows transparency of all elements of
and OMW) during the reporting situated in water stressed areas. the water balance.
period.

Table 4 – Metrics required to meet the ICMM minimum reporting requirements

ICMM WATER Reporting Metrics
Metric Source/Destination/Type Volume of Water by Quality
High (ML) Low (ML) Total (ML)
All sites
Surface Water
Groundwater
Operational
Water Seawater
Withdrawal
Third-Party Water
Total
Other Managed Water (OMW) Withdrawal
Surface Water
Groundwater
Total
Seawater
Dischargea
Supply to Third Party
Total
Total Consumptiona
Operational water reuse/recycle
Operational water use recommended
Change in storage (delta storage) recommended
Sites situated in water stressed areasb
Surface Water
Groundwater
Operational
Water Seawater
Withdrawal
Third-Party Water
Total
Other Managed Water (OMW) Withdrawal
Surface Water
Groundwater
Total
Seawater
Dischargea
Total
Total Consumptiona
Change in storage (delta storage) recommended
Water stress exposure (all sites) Unit – tick as appropriate Value
Proportion of sites situated in water stressed areas No. sites % sites
Notes: Includes ICMM operational water and OMW. See Box 2:21 for guidance on indentifying areas of water stress.
a b

Table 5 – Example of additional granular site metrics

ICMM Consistent Water Reporting Metrics
Metric Source/ Operational Water OMW Total

destination
High Low Total High Low Total High Low Total
(ML) (ML) (ML) (ML) (ML) (ML) (ML) (ML) (ML)
Surface Water   
Groundwater   
Seawater   
Withdrawal
Supply to
  
Third Party
Total      
Surface Water   
Groundwater   
Seawater   
Discharge
Supply to
  
Third Party
Total   
Evaporation
Entrainment
Consumption
Other losses
Total 
Operational water reuse/


recycle
Change in storage (delta

recommended
storage)
Notes:  Metrics required to meet the minimum reporting commitments (as detailed in Table 1 and Table 4).

2.4.1 Generating consistent site water metrics for of a water balance is provided in Box 2:11; and a worked
reporting example of generating site water reporting metrics from
site water balance and accounting information is provided in
Consistent water metrics for external reporting are derived Appendix C.
from site water balance and water accounting information, as
summarised in Box 2:10. An overview of the general concept
Box 2:10
Point to note
Overview: Generating consistent site metrics for reporting site balance – for example, TSFs, water reticulation in
underground workings, processing plants or imported water
Step 1: Site water balance requirements (see Figure 2 and Box 2:11).
What: A schematic model of the main operational water How: The development of a site water balance is a complex
components, infrastructure and material flows (quantity and process, which requires specialist input and draws on a
quality) associated with the site – will typically include: range data inputs – which typically include:
• Pits and underground workings • Mine processing and dewatering data (eg mine plan,
• Mineral processing and tailings thickening facilities production rates and characteristics).
• Waste co-disposal and TSFs • Physical data (eg topographic and bathymetric maps,
• Water dams, stores and tanks survey results and digital terrain models).
• Other key water infrastructure (eg treatment plants (if • Climatic data (eg precipitation and evaporation data)
any), pipes, pumps, flow meters) • Hydrological data (eg run-off coefficients, surface water
• Water inflows and outflows (eg precipitation run-off, flows, groundwater monitoring).
surface water, groundwater, seawater and third parties) • Water storage facility characteristics (eg design
• Consumptive losses (eg evaporation, entrainment and specifications or as-built survey data).
other losses). • Water flow and quality data (eg calibrated flow meter data,
water truck counts, water quality monitoring).
Why: A fundamental operational water management
tool which provides the foundation of effective water A range of approaches may be used to develop a site water
management and consistent water reporting metrics. balance, as appropriate to the operational complexity,
water dynamics and risk profile of the site. Two common
Used to optimise operational performance, manage risk, approaches include:
and inform business critical decisions – for example to:
• Deterministic models – which use set values for key data
• Understand current and future water demand and inputs to evaluate specific scenarios; and are typically
availability, infrastructure capacity requirements, water developed using a simple spreadsheet approach.
quality constraints, treatment or storage requirements,
• Probabilistic models – which include uncertainty
and discharge quantities and qualities.
analysis of key variables/poorly constrained parameters
• Assess potential environmental impacts and develop to understand sensitivities and evaluate the likelihood
appropriate management and mitigation strategies. of certain outcomes; and are typically developed using
• Evaluate alternative water management options specific modelling software (eg Goldsim or Opsim).
for different scenarios (eg operational, climatic or
catchment). The site water balance is a live management tool which
should be reviewed and updated on a regular basis
Sub-site water balances may also be developed to better (annually as a minimum), or following any material changes
understand or manage particular components of the overall (operational, organisational, environmental, etc).

Point to note
Step 2: Site water account Provides the basis for calculating operational water reuse/
recycle and operational water use metrics (see Sections
What: A simplified accounting model of the site water 2.4.6 and 2.4.7).
balance — where the detail and complexity of the site
water balance is simplified into an accounting view which How: Based on the site water balance, all water
represents all key components and flows in a consistent way. components and flows are classified, and those with
common characteristics are aggregated to the highest
Key elements of a site water account include: possible level, and represented once within the accounting
model to provide the simplification. During the aggregation
1. Input-Output model – describes water inputs
process:
(operational water withdrawals and other managed
water) and outputs (consumption and discharge) to/from • All water stores are classified as either new water
the site. stores (which only receive new water) or mixed water
2. Operational model – describes water flows internal to stores (which receive both worked and new water) and
the site that occur between: represented once respectively
– Stores – purpose built structures designed to collect • All tasks are aggregated to the highest possible level
or hold operational water (eg tanks, dams, reservoirs to ensure consistent operational water reuse/recycle
and disused pits). metrics -recommended task aggregation types and levels
– Tasks – operational activities that require or use are provided in Appendix C
water (eg for mineral processing, waste management
or dust control). Further guidance
Note: dewatering is not a task as it generates rather than • A worked example is provided in Appendix C.
uses water.
• Detailed guidance is provided in MCA (2014) Water
– Treatment plants (if any) – facilities that use active Accounting Framework for the Minerals Industry: User
methods (ie requiring energy or physical inputs, eg Guide, v1.3.
chemicals) for the primary purpose of improving water
quality. Step 3: Site reporting metrics
The operational model also describes the status of water
What: A set of consistent water reporting metrics that are
within the site as:
appropriately defined for the mining and metals industry,
– New water – water that has not previously been used and collectively describe all material water volumes and
by the site in an operational task. qualities (categorised) associated with the site.
– Worked water – water that has previously been used
by the site in an operational task. Why: Benchmarkable metrics for external reporting and
3. Accuracy statement – describes the percentage of broader communication processes.
flows that are measured, simulated or estimated (with
How: Reporting metrics are directly based on the site water
associated confidence levels).
account, as outlined in Sections 2.4.3 to 2.4.8 and illustrated
Why: Provides a consistent basis for benchmarking, in Appendix C.
optimising and communicating water dynamics to a range
of intemal and external stakeholders.


Operational example: accounting Tailings Storage Facilities (TSFs)

Key flows to consider when accounting water associated with a TSF
Evaporation Precipitation
Flow type: ICMM consumption (op water) Flow type: ICMM operational water (op water) withdrawal
Description: Evaporation of standing water within the TSF Description: Direct capture of rainfall and/or snowfall
(supernatant pond), as a minimum; plus evaporation from Water quality category: ICMM high (WAF Category 1)
shallow saturated tailings (to extinguishment depth), where
Quantification: Calculated using hydrological model or
known.
estimated [based on TSF surface area and measured/reference
Quantification: Calculated using hydrological model or precipitation data]
estimated [based on pond surface area, beach areas,
Case study flow (ML/a): 285
measured evaporation rate or typical pan-evaporation rate
with correction factor] Calculation: 285 ML/a = 0.01 x 50 ha x 570 mm/a
Case study flow (ML/a): 900
Calculation: 900 ML/a = 0.01 x 50 ha x 1,800 mm/a
Tailings slurry
Evaporation Precipitation
Seepage Surface
collection ponds Decant reclaim runoff
Entrainment
Water table
Seepage
Schematic TSF not to scale
Tailings slurry Seepage to groundwater (GW)

Flow type: Internal Flow type: ICMM discharge (op water)
Description: Water contained in tailings slurry Description: Seepage of water from saturated tailings to
Water quality category: ICMM low (WAF Category 3) groundwater system
Quantification: Measured or estimated [based on tailings Water quality category: Typically ICMM low (WAF Category 3)
input quantity and typical moisture/solids proportion] Quantification: Calculated using hydrogeological model or
Case study flow (ML/a): 6,960 estimated (with sense check to close the balance); only derived
by balance where unable to estimate (due to high error margins)
Calculation: 6,960 ML/a as 9,280 Mt/a of thickened tailings at
75% moisture Case study flow (ML/a): 1,500
Calculation: Estimated through back calculation (includes
decant transmission loss)
Note on data: Actual monitoring and measurement data should always be used, where available, in preference to modelling or estimation approaches.
Figure 2 – Operational example: A TSF water balance

TSF Water Balance

Component ML/a
Inflow Precipitation 285
Run-off
Flow type: ICMM operational water withdrawal Run-off 255
Description: direct capture of run-off Tailings slurry 6,960
Water quality category: Variable depending on land use
Total in 7,500
(typically ICMM high, WAF Category 1 or 2)
Quantification: Calculated using hydrological model or Outflow Entrainment 240
estimated [based on TSF catchment surface area, measured/
reference precipitation data and typical run-off coefficients] Evaporation 900
Case study flow (ML/a): 255 Seepage 1,500
Calculation: 255 ML/a = 0.01 x 150 ha x 570 mm/a x 0.298
Reclaim 4,860
Reclaim water Total out 7,500
Flow type: Internal Change in storage (∆S) 0

Description: Water recovered from the TSF via different
methods (eg decant towers and barges, collection drains or
wells), typically for treatment, reuse or release Accounting view & reporting metrics
Water quality category: Typically ICMM low (WAF Category 3)
Quantification: Measured (eg flow meters and water store Evaporation
volumes)
Case study flow (ML/a): 4,860 900
Calculation: Measured 6,960 540 Precipitation
Process plant TSF & run-off
Tailings entrainment
Flow type: ICMM consumption (op water) Mixed water
Description: Water permanently contained in waste tailings store Entrainment
Quantification: Calculated from measured, estimated

4,860 240
or modelled parameters [based on tailings tonnage and
composition, eg void ratio, in place dry density, moisture content] 1,500
Case study flow (ML/a): 240 Seepage to GW
Calculation: Based on 10% w/w moisture content and 1.8 t/m3
particle density Operational water withdrawal
Discharge
Consumption
Reconciling timeframes
• The primary objective of a water balance is the management and optimisation of operational performance and risk -
reconciled over an appropriate timeframe. However, for the purpose of reporting, material water flows are quantified for the
reporting period which is typically one year.
• Internal flows within the TSF may not conceptually reconcile with the reporting timeframe (eg water which enters the TSF
in tailings slurry in one reporting period may seep to groundwater years later). For the purpose of reporting, only the net
position for the TSF over the reporting period is recorded. Hence, any material time-lags (eg associated with changing
operational practice or characteristics) will be accommodated by year-on-year reporting.

Box 2:11
Tips and tools

Brief overview: The water balance approach in underground workings, processing plants or imported
water requirements (see Figure 2 and Box 2:12).
The concept of the water balance is widely used in
• At the broader scale, catchment water balances may be
hydrological and hydrogeological studies to describe the
developed to understand water availability and security
flow dynamics of a system over a given timeframe.
for a range of scenarios, identify shared water challenges
The water balance equation states that all water inputs to and collective actions opportunities, and set appropriate
the system must equal all water outputs from the system contextual water targets.
plus any change in internal storage volume, as shown
For water reporting purposes, site reporting metrics are
below.
based on the site water balance and site water account (see
Water = Water outputs (Equation 1) Box 2:10). For each reporting period, the overall site (or
inputs + (± Change in storage) company aggregated) water balance may be represented by
the following equation:
Therefore, 0 = W
ater inputs + Water outputs (Equation 2)
+ (± Change in storage) ICMM = ICMM total discharge (Equation 3)
withdrawal + ICMM total consumption
In the mining and metals context, water balances may (op water + + (± Change in storage)
be developed at different scales for different operational OMW)
management, optimisation and planning purposes.
Where, if the withdrawal volume exceeds the total discharge
• Site water balances are a fundamental operational water and consumption volumes, then the resulting change in
management tool and provide the foundation of effective storage will be positive and vice versa (see Section 2.4.8).
water management and consistent reporting metrics. The balance approach provides an important check on the
• Smaller operational sub-balances may also be developed accuracy of site accounting information and may be used to
to better understand or manage particular components of estimate the magnitude of poorly constrained elements.
the overall site water balance, eg TSFs, water reticulation

Box 2:12
Operational examples
Using sub-balances to constrain unknowns: Coal – Net climatic loss from the water storage dam (based
handling and processing plant (CHPP) water demand on estimates of catchment rainfall run-off and lake
evaporation rates) – 22 ML/a.
What: Develop a sub-balance of imported water use across
a coal mine site to better understand the water supply Step 2: Use the flow circuit and water balance equation to
demand of the CHPP and identify potential optimisation estimate the imported water demand of the CHPP.
opportunities.
Water = Water outputs
Basic approach inputs + (± Change in storage volume)
Step 1: Develop a simple imported water flow circuit Imported water = Potable water demand
which identifies: input + Vehicle washdown demand
+ CHPP demand
• The main (imported water) input(s) to the system, + Net climatic loss
including:
CHPP demand = Imported water input
– Surface water withdrawal (from river).
– (Potable water demand
• The main outputs from the system, including: + Vehicle washdown demand
– Potable water demand + Net climatic loss)
– Vehicle wash down demand
– CHPP demand = 2,052 - (105 + 807 + 22)
– Net climatic loss from the water storage dam.
= 1,118 ML/a
• Known material water flow volumes, including:
– Surface water withdrawal (water meter WM1) – 2,052 Step 3: Assess and verify the estimate – is this reasonable?
ML/a Is this consistent with other data/observations? Does the
– Water treatment plant (WTP) demand (data from WTP estimate fit within the wider site water balance? Is the level
engineers) – 105 ML/a of uncertainty and resulting risk acceptable? If not, address
– Vehicle wash down demand (water meter WM2) – 807 through further metering, monitoring and analysis.
ML/a
Net rainfall and evaporation

(climatic loss)
WM1
Surface water
withdrawal
(imported CHPP
water input) demand
WM2
Dam (new water store)
Water Potable Vehicle

treatment water washdown
plant demand demand

2.4.2 Water quality • High quality water typically has high socio-environmental
value with multiple potential beneficial uses and/or
ICMM water quality categories receptors, including water supply for drinking, agriculture,
food production, amenity value, industrial uses and
Understanding and actively managing the range of water ecosystem function.
qualities present across a mining and metals site is
fundamental to achieving operational targets, minimising • Low quality water typically has lower socio-environmental
the risk of impact to receiving environments, and realising value as the poorer quality may restrict potential suitability
opportunities to enhance the value of water by promoting for use by a wide range of other users or receptors,
circular management. Due to the importance of water excluding potential industrial uses and adapted ecosystem
quality in the mining context, water should be accounted function. However, lower quality water may often be used
and reported by water quality using the two categories by the mining and metals industry, where available and
summarised here and detailed in Table 6: appropriate, to help meet the operational water demand
and reduce the take of higher quality water.
Box 2:13
Point to note
Relationship to freshwater and other external reporting by preferentially using lower quality water to sustain
platforms operations and offset the withdrawal of higher quality
water.
The ICMM high and low water quality categories are based
on the consideration of a range of physical, chemical However, the ICMM water quality categories do not align
and biological water quality parameters. They allow with external focus on freshwater, which is typically
transparency in the mining and metals context for the classified on the basis of salinity alone (with a threshold of
following reasons: 1,000 mg/L TDS).11
• The majority of the significant volumes of water accessed The ICMM approach is considered to be a more mature
and managed by mining and metals operations is not of and appropriate system for the mining and metals industry.
freshwater quality (ie <1,000 mg/L total dissolved solids Therefore, to promote consistency and reinforce industry-
(TDS)). Therefore, splitting out this category for reporting specific best practice, ICMM members should report water
purposes would place inappropriate emphasis on this quality using the ICMM categories (of high and low) when
relatively small proportion of water managed. reporting to external reporting platforms. A suggested
• The broader high quality category (see Table 6) allows footnote is provided in Appendix A for member companies to
greater transparency around the practices used across include when reporting via external platforms to explain this
the industry to promote circular water management, position.
Assessing water quality using a risk-based approach raise the quality of the water to drinking water standards (as
outlined in Table 6). This provides a consistent and transparent
ICMM water quality categories and classification principles approach for categorising absolute water quality relative
are based on those of MCA’s WAF – which uses a risk-based to widely recognised standards for drinking water quality
approach to classify water quality based on consideration of a (eg relevant national drinking water guidelines or WHO
number of water quality parameters appropriate to the mining drinking water guidelines)17; rather than attempting to define
and metals context, as illustrated in Figure 3. appropriate threshold values for a broad range of parameters
across a wide range of environmental contexts.
Mappings between ICMM and WAF water quality categories
are provided in Figure 3 and Appendix B. WAF water quality However, this approach is largely a theoretical measure
categories 1–3 are also provided in the figures in this guidance because in most mining and metals contexts there is no
to support WAF implementing companies. intent to actually treat the water to drinking water quality,
nor use the water for drinking water supply. Further, the
Following the WAF approach, water quality categories are
categorisation approach may not be indicative of the risk of
based on the level of treatment that would be required to

potential impact to receiving environments or ecosystems, The categorisation of water quality is based on: required
which is more appropriately understood by assessing the field testing of TDS and pH, supported by discretionary
quality of the discharge relative to the quality of the receiving laboratory testing, as appropriate to the baseline water quality
environment (see Table 6 and Box 2:14). conditions and/or risk analysis of the operational context and
environmental setting.
Water characteristics Water characteristics
TDS: > 5,000 mg/L? TDS: 1,000 – 5,000 mg/L?

Or Or
pH: < 4 or >10? pH: 4 – 6 or 8.5 – 10?
Or No Or No All other water
Constituents in concentrations Coliforms > 100 cfu/100ml?
harmful to human health?1,2
Or
Persistent turbidity: not
removed by sedimentation?
Yes Yes Yes
High level of treatment Moderate level of treatment Low level of treatment

theoretically required to raise the theoretically required to raise the theoretically required to raise the
water to drinking water quality water to drinking water quality water to drinking water quality
WAF category 3 WAF category 2 WAF category 1
ICMM low quality ICMM high quality
Notes
¹ Based on discretionary laboratory analysis of parameters identified through risk-based analysis of the operational and water context
² Present in concentrations that exceed the drinking water threshold limits used in the assessment
Figure 3 – Guidance for classifying water quality (from WAF)9
The water quality classification approach may be applied • Undertake risk-based assessment and monitoring: It is
to any operational context and/or water. This provides a recommended that the suite of parameters used for on-
pragmatic approach which raises awareness and advances going monitoring and reporting should be determined by
industry practices while remaining achievable for sites with risk analysis of the baseline water quality conditions, or as
lower maturity levels. As with all risk-based approaches, a required by local regulatory and permitting conditions. The
degree of professional judgement is required. However, key suite of test parameters should be reviewed regularly or
uncertainties which pose a material risk should be addressed following any material changes (operational or hydrological).
through additional analysis and testing. Key points to consider • Default classification of water quality: In the absence of
when assessing water quality are outlined below. any understanding of water quality (neither test results nor
risk analysis of the operational context) the following default
• Establish the baseline: There is no requirement for all
classifications should be used, which represent the highest
waters to be tested for all parameters. However, it is good
risk to water as a shared resource:
practice to establish a comprehensive understanding of
the baseline conditions of the key water types present – Water withdrawals should be classified as ICMM high
across the site (based on operational and hydrological- quality.
hydrogeological models). – Water discharges should be classified as ICMM low
quality.

Table 6 – Summary of ICMM water quality categories
ICMM Water Quality Categories
Characteristics High Quality Low Quality
Theoretical level of treatment Low to moderate level of treatment High level of treatment required.
required to raise to appropriate required – eg disinfection,
drinking water quality standards neutralisation, removal of solids or
(as WAF9). traces of chemicals.
Parameter thresholds
Field testing pH 4–10 pH < 4 or > 10

TDS -<5,000 mg/L TDS > 5,000 mg/L
Laboratory analysis As appropriate to the local water As appropriate to the local water context.
context.
Typical potential value High with multiple potential Low with reduced suitably for use by a wide range
(socio-environmental)1 beneficial uses and/or receptors – of users/receptors – excluding potential industrial
including water supply for drinking, uses and adapted ecosystem function.
agriculture, food production, amenity
value, industrial uses and ecosystem
function.
Examples Water associated with inland • Industrial effluents, including mine affected
water systems with low levels of water (eg with very low or very high pH levels, or
total dissolved solids (ie salinity), high levels of total dissolved solids or metals).
naturally occurring contaminants (eg • Naturally occurring brackish, saline (including
dissolved metals) and anthropogenic seawater) and hypersaline waters (ie waters
pollution – including lakes, rivers, with elevated levels of total dissolved solids).
ponds, wetlands and groundwater.
• Waters with elevated levels of naturally
occurring contaminants (eg dissolved metals)
due to weathering of bedrock.
• Waters with elevated levels of anthropogenic
pollutants (eg biohazards, nutrients, chemicals,
hydrocarbons or turbidity).
Typical relationship with Unlikely to exceed local regulatory Variable:

regulatory discharge criteria discharge criteria or recognised • Industrial effluents and polluted waters are
guideline values for freshwater likely to exceed local regulatory discharge
ecosystems (eg UN Environment criteria (without treatment).
Programme (UNEP) guidelines18 and
• Treated effluents or wastewater may meet local
references therein).
regulatory discharge criteria which recognise
elevated levels of total dissolved solids (eg
discharges to seawater) or naturally occuring
contaminants.
• All are likely to exceed recognised guideline
values for freshwater ecosystems (eg UNEP
guidelines and references therein).
Note: 1See note on the relationship between water quality and potential value in water scarce areas in Box 2:14.

Box 2:14
Point to note
The relationship between water quality categories and required for compliance purposes), internally derived
the risk of potential impact to receiving environments and limits, or recognised guideline values (eg UNEP guidelines
ecosystems for freshwater and references therein or the Australian
and New Zealand Environment and Conservation Council
For consistency and transparency, the water quality (ANZECC) and Agriculture and Resource Management
categorisation approach is based on the theoretical level of Council of Australia and New Zealand (ARMCANZ)
treatment required to raise the quality of the water to widely guidelines for fresh and marine water quality).19
recognised standards for drinking water quality (see Table
6). However, to understand the risk of the potential impact to To enhance transparency and alignment with external
receiving environments or ecosystems, it is also important reporting platforms, the minimum commitments require
to consider the quality of the discharge relative to the quality companies to report any material regulatory non-
of the receiving environment. compliances relating to discharge quality limits, as an
indicator of potential impact risk; and provide opportunity for
For example, a discharge of low salinity water (high quality) companies to explain their approach to managing risks and
may pose a high risk of negative impact to a brackish or realising opportunities associated with water quality (see
saline wetland (classified as low quality due to naturally high Table 1).
levels of total dissolved solids or salinity) and its adapted
ecosystems. Similarly, mining companies may invest The relationship between water quality and potential
substantial efforts to treat discharge water to a quality which value in water scarce areas
is appropriate for the quality of the receiving environment,
but is still classified as low quality water (eg discharges to In areas with high levels of water scarcity, water of relatively
seawater). low absolute quality may still hold high value to local
stakeholders as it is the only water available. For example,
Therefore, water quality thresholds that are appropriately rural communities in developing countries that do not have
defined for the baseline quality of the receiving environment access to municipal drinking water may use untreated low
should be used when assessing and understanding potential quality surface water or groundwater for drinking and/or
impact risks relating to quality. It is the responsibility of each agricultural purposes, even if the low quality of the water
company to determine the appropriate quality values for negatively impacts crop productivity (eg due to salinity
impact assessment. This may include locally established issues).
thresholds (eg those agreed with local regulators or
2.4.3 Water withdrawal operational water demand. The water is available for use by
the site within an operational task or activity.
Two metrics are used to appropriately describe water
withdrawal in the mining and metals context, including Operational water withdrawal volumes are accounted and
operational water withdrawal and OMW withdrawal. reported by source type (surface water, groundwater, seawater
and third-party water) and water quality category (high and
Detailed descriptions, minimum reporting requirements low quality).
and rationale, and calculation approaches are provided
below. In addition, guidance to aid the classification of water Minimum reporting commitment: Reporting of (company)
as operational water or OMW is provided in Figure 4, and aggregated operational water withdrawal volumes, by
operational examples are provided in Figure 5. Further source type and water quality category, for all sites within the
guidance for addressing the common challenge areas of company, and for all sites situated in water stressed areas.
classifying precipitation and run-off associated with sediment Reporting rationale: Water withdrawal is of key interest to
dams, in-pit sumps and active workings is provided in Figures external stakeholders and often interpreted as a measure
6 and 7 respectively. of a company’s site’s (or company’s) water dependency and
Operational water withdrawal potential for impact. Therefore, withdrawal metrics are widely
used for benchmarking purposes.
Overview: Operational water withdrawal includes all water
that enters the operational water system used to meet the

As illustrated in Figure 4, any water which enters the OMW withdrawal

operational water system used to supply the operational water
demand will be classified as an operational water withdrawal. Overview: OMW withdrawal includes water that enters the
As this water is theoretically available for use, and in many operational boundary and is actively managed without intent
contexts is used to offset the need for additional active to supply the operational water demand (ie is not used by the
withdrawals (ie imported water, make-up water or new water). site within an operational task or activity). Active management
includes water that:
It is important to note that in some mining contexts,
operational water withdrawal volumes may substantially • Is physically pumped within the landscape, such as:
exceed the actual volume of water required for, or used by, the – Pumping and discharge of groundwater to control
site (eg for processing, dust control, product transportation, water levels (dewatering) that is not used to supply the
cooling). Further, the magnitude of this difference will likely operational water demand.
reflect the extent to which climatic factors (particularly – Evacuation and discharge of stormwater in active
precipitation and run-off) influence the site water balance. workings following a wet weather event.
Therefore, if material differences are present, it is proposed – Withdrawal of water from the environment (eg surface
that the actual operational water use volume may be water, groundwater or seawater) or a third party to
calculated and reported as a separate metric (see Section supply communities and other third parties.
2.4.7). • Is actively treated (using methods which require energy
and/or physical inputs, such as reverse osmosis, filtration,
Calculation approach: As illustrated in Appendix C, identify
precipitation and coagulation) by the site prior to release.
and sum all inflows to the operational water system boundary
For example, active treatment of poor quality water that is
– these may include, but are not limited to:
captured in the landscape or drawn from the environment
• Water that is actively drawn from surface water bodies (eg (eg legacy workings).
lakes and rivers), groundwater (eg borefields or wellfields), • Has material consumptive losses such as evaporation
seawater and third parties. (relating to storage or recharge basins), or other losses or
entrainment that is material in the context of the catchment
• Precipitation, run-off and groundwater inputs which
setting.
comprise a material contribution to the site water balance
(via active or passive means). OMW withdrawal volumes are typically accounted by source
• Water entrained in ore or raw materials that is recoverable type (surface water, groundwater, seawater and third-party
and makes a material contribution to the site water water) and water quality category (high and low quality).
balance.
Minimum reporting commitment: Reporting of (company)
aggregated OMW withdrawal volumes (from all sources), by
water quality category, for all sites within the company and for
Box 2:15 all sites situated in water stressed areas.
Reporting rationale: Reporting of OMW withdrawal provides

Point to note greater transparency of a site’s (or company’s) holistic
water dependencies and activities. Further, reporting of
Produced water as a withdrawal source OMW withdrawal as a separate volume to operational
Produced water is a term used by some external water withdrawal allows transparency around water which
reporting platforms to describe water that enters the is intended or available for use (operational water), versus
company’s boundary as a result of extraction (eg in crude water which is actively managed (OMW). This enables
oil), processing (eg sugar cane crushing) or use of any effective benchmarking, especially in mining contexts where
raw materials.11 OMW volumes may substantially exceed operational water
withdrawal volumes due to operating dynamics and/or
In the mining and metals context, water entrained in climatic factors.
ore extracted from the ground that is recoverable and
material to the site water balance is classified and Calculation approach: As illustrated in Appendix C, identify
accounted as a withdrawal from groundwater (not as and sum all inflows to the operational boundary that are
produced water). actively managed (eg physically pumped, actively treated or
have material consumptive losses).

1. Is the water actively withdrawn or captured to supply the operational

water demand (eg for processing, dust suppression, cooling)? Operational water
For example: Yes All water which enters the
• Water which is actively drawn from the environment (eg borefields, pit operational water system used to
sumps, rivers, lakes and the ocean) or received from third parties (eg supply the operational water demand.
municipal supply or other service providers). Account and report metrics
• Actively harvested rainwater (eg from hard standing or roofs).
No
2. Does the water enter directly into an operational task?
Yes
For example into a processing plant or beneficiation facility, including
via entrainment in the ore / input stream.
No
3. Does the water enter into an active TSF? Yes
For example via precipitation, run-off, snowmelt or groundwater seepage?
No
4. Does the water enter into an operational water store?

For example via precipitation, run-off, snowmelt or groundwater seepage?
Yes
Note: An operational water store is a purpose built structure designed to
collect / hold water which receives or supplies operational water.
No
5. Is the water actively managed without intent to supply the
operational water demand? For example:
a) Is the water physically pumped within the landscape?

For example:
• Pumping and release of groundwater to control water levels
(dewatering). OMW
• Evacuation and release of stormwater in active workings following Water which is actively managed by
a wet weather event. Yes the operation without the intent to
• Pumping of water from the environment or a third party to supply supply the operational water demand.
communities and other third parties. Account and report metrics
No
b) Is the water actively treated by the site prior to release?

For example active treatment (by methods requiring energy and/or
physical inputs) of poor quality water that is: Yes
• Captured in the landscape (eg sediment dams).
• Drawn from the environment (eg legacy workings).
No
C) Does the management of the water result in material
consumptive losses? For example evaporation (eg relating to storage Yes
or recharge basins) entrainment or task loss which is material in the
context of the catchment setting.
No
6. Is the water otherwise affected (flow, quality or timing) by the Not accounted
company’s activities or contact with its assets? For example changes in Yes Include in site water risk and
sediment load, quality or flow dynamics which have a material impact opportunity assessment; and
(positive or negative) on the downstream catchment, ecosystems or other reporting narrative if material at the
catchment stakeholders. company level.
No
Exclude
Figure 4 – Guidance for classifying water type

1) Desalinated seawater for supply 2) Ex-pit dewatering for supply and discharge
(operation and community)
Operational context: Pumping of water from ex-pit bores to
Operational context: Withdrawal and desalination of seawater control groundwater levels in the pit – 70% is directly recharged
by the company to provide a reliable supply of freshwater for to groundwater downgradient and 30% is transferred for use
its operations and a local community. within the processing plant.
Withdrawal classification:
Withdrawal classification: • Operational water withdrawal (groundwater): The volume
• Operational water withdrawal (seawater): The volume of withdrawn and pumped to the processing plant for supply,
seawater withdrawn for desalination for operational supply, as used to meet the operational demand.
as used to meet the operational demand. • Other managed water withdrawal (groundwater):
• Other managed water withdrawal (seawater): The volume of The volume withdrawn and directly recharged, as actively
seawater withdrawn for desalination for community supply, managed (pumped).
as actively managed (pumped and treated).
3) Treatment and discharge of water from 4) TSF seepage collection, treatment and discharge
closed workings
Operational context: Collection and treatment of seepage
Operational context: Dewatering of low quality groundwater from from a TSF toe drain prior to discharge to a creek.
closed workings to control groundwater levels in an adjacent
active operation. The dewatered effluent is treated and directly
discharged to a creek.
Discharge classification:
• Total discharge (to surface water), as released to the
environment.
Withdrawal classification: • Note: For sites going beyond the minimum requirements and
• Other managed water withdrawal (groundwater): As breaking down discharge volumes as operational water and
actively managed (pumped and treated), but not to meet other manage water – this would be classified as operational
the operational demand. water discharge, as the water leaves an operational task (the
TSF) within the operational water system.
Figure 5 – Operational examples: Classifying water


Guidance: classifying and reporting precipitation and runoff associated with common operational water
management features
1) Sediment dams
Universal water flow
An artificial dam structure used to passively reduce the sediment Context dependent
load of runoff from active mining areas (including disturbed ground water flow
and waste dumps) prior to discharge
Abstraction for supply Return of worked

(eg dust suppression) Evaporation Precipitation water (eg from TSF)
Run-off from
disturbed ground
Discharge
to stream
Operational context Water classification
1) Does the sediment dam receive worked water?

ie water that has been used in an operational task Yes
(eg for dust control, mineral processing or decant
from a TSF). Operational water
The sediment dam is functioning as an operational
(mixed) water store and is part of the operational
No water system.
All material water flows associated with the sediment
dam are accounted as operational water.
2) Is the water in the sediment dam used for supply? Yes
ie for use in an operational task (eg for dust control or
mineral processing).
No
3) Is the water physically pumped and/or actively

treated by the site? Yes
ie treated with methods that require energy and/or
physical inputs.
OMW
The water is actively managed.
No
All material water flows associated with the sediment
dam are accounted as other managed water.
4) Does the management of the water result in Yes
material consumptive losses?
eg due to evaporation.
Not accounted
No The water is not considered to be actively managed.
Include any risks or opportunities in the site
assessment, and reporting narrative (if material
at the company level).
Figure 6 – Guidance for classifying precipitation and run-off for sediment dams and sumps

Guidance: classifying and reporting precipitation and runoff associated with common operational water
management features
2) In-pit sumps
Universal water flow
An excavation in the lowest part of the landscape used to Context dependent
passively drain or capture surface water and/or groundwater water flow
Abstraction for supply

(eg in processing plant) Precipitation Evaporation
Discharge
to stream
Return of
worked water
Run-off from
(eg from in-pit
disturbed
drilling)
ground
Operational context Water classification
1) Does the sump receive worked water? Yes

ie water that has been used in an operational task
(eg for dust control or in-pit drilling). Operational water
The sump is functioning as an operational (mixed)
water store and is part of the operational water
No system.
All material water flows associated with the sump
are accounted as operational water.
2) Is the water in the sump used for supply? Yes
ie for use in an operational task (eg for dust control or
in-pit drilling).
No
3) Is the water physically pumped and/or actively

treated by the site? Yes
ie removed from the pit by pumping (eg for stormwater
control).
OMW
The water is actively managed.
No All material water flows associated with the sump are
accounted as other managed water.
4) Does the management of the water result in Yes
material consumptive losses?
(eg due to evaporation).
Not accounted
No The water is not considered to be actively managed.
Include any risks or opportunities in the site assessment,
and reporting narrative (if material at the company level).
Note: Examples are provided for illustrative purposes only. In some operating contexts,
run-off from mining disturbed ground may not be discharged to the environment.

Consistent accounting and reporting of precipitation and run-off
Step 1: Identify water catchment areas and potential Step 2: Classify the precipitation run-off associated
precipitation and run-off collection points. with each collection point and account/report the
Collection points: volumes as appropriate – as illustrated below.
Basic estimation approaches provided for guidance where limited
1) TSF 3) Sediment dam data are available.
2) In-pit sump 4) Process water reservoir
Diffuse run-off Mining lease boundary
Open pit 2 Waste dump

Diffuse run-off
Sump
Borefield
Processing
plant
TSF
4 Reservoir
1
Decant
pond 3
Run-off direction
Sediment
dam Sub-catchment boundary
Undisturbed /
rehabilitated ground
m Annual preciptitation
ea Disturbed ground
Diffuse run-off str = 570mm/a
Figure 7 – Operational example: Accounting and reporting mine site precipitation and run-off

1) TSF catchment
What: Precipitation and run-off to the TSF. 3) Sediment dam
Classification: Operational water – as enters an What: Precipitation run-off to the sediment dam used
operational task (the TSF). to manage the sediment load of water that discharges to
Account: The following contributions the stream.
• Direct precipitation to active TSF Operational context:
(1,140 ML/a = 570 mm/a x 200 ha x 0.01) • The sediment dam neither receives or supplies water
• Run-off from disturbed ground used in operational tasks or activities.
(124 ML/a = 570 mm/a x 145 ha x 0.15 x 0.01) • No active treatment is undertaken prior to discharge.
• Run-off from undisturbed ground • Evaporative losses associated with the sediment dam
(84 ML/a = 570 mm/a x 295 ha x 0.05 x 0.01) are not considered to be material (in the context of the
Report: 1,348 ML/a as operational water withdrawal catchment setting).
from surface water (high water quality). Classification: Not classified.
Account: Not accounted.
2) In-pit sump catchment Report: Include in site water risk and opportunity
What: Precipitation run-off to the in-pit sump. assessment; and company reporting narrative if material (at
the company level).
Operational context: Water in the sump is used for
dust control in the pit. Note: The approach to managing, accounting and reporting water
associated with sediment dams depends on the operational context of the
Classification: Operational water – as the water will dam – see Figure 6 for additional guidance
be used in an operational task/activity (dust control).
Account: The following contributions
4) Reservoir catchment
• Direct precipitation to the pit – not material
What: Direct precipitation to the reservoir used to supply the
• Run-off from disturbed ground
processing plant.
(154 ML/a = 570 mm/a x 180 ha x 0.15 x 0.01)
Classification: Operational water – as enters an operational
Report: 154 ML/a as operational water (high water
water store (the reservoir).
quality).
Account: Direct precipitation to the reservoir
Note: The approach to accounting and reporting water associated with
in-pit sumps depends on the operational context of the sump – see (46 ML/a = 570 mm/a x 8 ha x 0.01)
Figure 7 for additional guidance Report: 46 ML/a as operational water withdrawal from
surface water (high quality).
Diffuse run-off to the environment

What: Run-off which does not enter an on-site
collection point.
Classification: Affected water if the run-off has
a material affect on the receiving environment,
ecosystems or other catchment stakeholders.
Account: Not accounted.
Report: Include in site water risk and opportunity
assessment if material at the site level; and include in
external reporting narrative if material at the company level.
Basic estimation approaches:

Direct precipitation (ML/a) = precipitation (mm/a) x area (ha) x 0.01
Run-off (ML/a) = precipitation (mm/a) x area (ha) x run-off coefficient x 0.01

2.4.4 Water discharge At the minimum level, water consumption is accounted and
reported as total volumes only. However, companies may
Overview: Total water discharge includes water that choose to account and report water consumption by its
is released to the water environment (surface water, constituent types (evaporation, entrainment and other losses)
groundwater or seawater) or to a third party, including and/or by water quality.
operational water and OMW.
Total water discharge volumes are accounted and reported by aggregated total consumption volumes (ie total of all
destination type (surface water, groundwater, seawater and evaporative, entrainment and other losses associated with
supply to third party) and water quality category (high and low operational water and OMW), for all sites within the company,
quality). and for all sites situated in water stressed areas.
Minimum reporting commitment: Reporting of (company) Reporting rationale: Total water consumption is of key
aggregated total discharge volumes, by destination type and interest to external stakeholders as it describes the total
water quality category, for all sites within the company, and for volume of water removed due to the site’s activities and
all sites situated in water stressed areas. no longer available to the local catchment or other water
users. Water consumption metrics are often interpreted as a
Reporting rationale: Reporting total water discharge, measure of a site’s (or company’s) potential for impact and are
particularly by water quality category, is of key interest to widely used for benchmarking purposes. Understanding water
external stakeholders and often interpreted as an indicator consumption is also central to developing efficient water
of the potential for impact on the receiving catchment, systems, as reducing consumptive losses helps to reduce
ecosystems and catchment stakeholders. As outlined in water withdrawals (make-up water), improve efficiencies and
Section 2.4.2, ICMM water quality categories provide a enhance the value of the water withdrawn (intensity), which is
measure of absolute water quality based on the theoretical especially important in water stressed areas with increased
level of treatment required to raise the quality of the water competition for water access. In addition, water consumption
to widely recognised standards for drinking water quality. values may be used for calculating embedded water and
Therefore, to understand the risk of potential impact to developing Life Cycle Assessments or water footprinting.20
receiving environments or ecosystems, it is also important to
consider the quality of the discharge relative to the quality of Calculation approach: Total water consumption volumes may
the receiving environment (see Box 2:14). be calculated using the two approaches outlined below.
Calculation approach: As illustrated in Appendix C, identify • Calculated as the sum of component losses: Water
and sum all outflows from the operational boundary to the removed by evaporation, entrainment (in product and waste)
environment or a third party. These may include, but are not and other losses, as Equation 4.
limited to water that is: • Derived by balance: If the other components of the site
• Actively or passively released to surface water bodies (eg water balance are known, as Equation 5.
rivers, lakes and seawater). Total Total evaporation + total
=
• Actively pumped to groundwater (eg MAR systems) or consumption entrainment + total other losses (Equation 4)
passively released to groundwater (eg via seepage which is
material to operational or catchment water dynamics). (Operational water withdrawal
Total
= + OMW withdrawal) - total
• Transferred to third parties (including other sites which are consumption
discharge - (± change in storage) (Equation 5)
operated by the company but sit outside the site operational
boundary). Where possible, calculating consumption as the sum of the
consistent components (as Equation 4) is encouraged as
Depending on the context, effluent from amenities facilities although more onerous, this method matures understanding
and water treatment plants may be accounted as a of the site water dynamics, information gaps, risks and
consumptive loss rather than discharge. For example, where performance optimisation opportunities. As illustrated in
the effluent from a wastewater treatment plant is evaporated Appendix C, this is achieved by identifying and summing
on sprayfield. all outflows from the operational boundary associated with
evaporation, entrainment (in product or and waste) or other
2.4.5 Water consumption losses. Additional guidance for calculating water consumption
is provided in Box 2:16.
Overview: Total water consumption includes water that
is removed by evaporation, entrainment (in product or For sites with low discharge volumes and no material OMW
waste) or other losses, and not released back to surface flows, the total consumption volume may be similar to the
water, groundwater, seawater or a third party. Total water operational water withdrawal volume (and is often called
consumption includes consumptive losses associated with imported water, make-up water or new water).
operational water and OMW.

Box 2:16
Tips and tools

Calculating water consumption – By water balance: Estimate a typical site evaporation
rate using a sub-balance for a water store with known
Points to consider when calculating consumption as the storage volumes.
sum of its constituent parts (evaporation, entrainment and
Step 1: Identify one or more dry periods (ie when
other losses) are outlined below.
precipitation inputs are minimal).
Use the water balance to identify key operational activities Step 2: Allow for any change in volume in the water
where water is consumed (by evaporation, entrainment store, and any other known water inputs or outputs
and other losses). As necessary, use sub-balances for key associated with the store eg abstractions for supply,
operational activities or components to help constrain returns from processing facilities or TSFs, and
unknowns (see Box 2:12). groundwater seepage (if known to be material).
Note: For the purpose of estimating evaporation rates,
Evaporation is an important component of all mining
assume seepage to groundwater is minimal if not
water balances
known.
Key operational activities: TSFs, uncovered water storage Step 3: Assume all remaining losses are due to
facilities (eg dams), dust control (eg haul road watering), evaporation and use to derive a typical evaporation
cooling and drying activities. rate (which can be applied across the site).
Basic approaches Entrainment (in product and waste)
• Evaporation associated with dust control (on haul roads Key operational activities: Mineral processing and
and open surfaces): concentrating facilities, TSFs.
– Flow meters: Use flow meters on filling points to Basic approaches
estimate truck fill and watering volumes. Fill point
flow meters are often mechanical and must be • By water balance: Use sub-balances for key processing
regularly calibrated to maintain and check accuracy. and concentrating facilities to help constrain unknowns.
Note: Some fill points have pumping circuits that run • Estimate using material properties: Work with process
continuously (and return water back to the tank when engineering teams to estimate entrainment volumes
not filling a truck), which provide an over-estimate based on material tonnages and properties (eg moisture
of fill volumes. In this situation, truck counting (see contents, solids voids ratio and in place dry densities).
below) should be used to constrain flow meter data.
– Truck counting: Count the number of trucks filled Other losses
to estimate watering volumes; and/or use GPS truck Key operational activities: Mineral processing and
movements (where available) to constrain truck fill amenities facilities.
counts.
Note: Fill count records can be corelated with rainfall Basic approach: Use the site water balance (or sub-
records to identify simple relationships that can be balances) to estimate other losses, by assuming that it is
used for forecasting dust control demands under the volume required to ‘close’ the water balance or sub-
different rainfall conditions. balance (where all other components are known). Other
losses derived by balance should not normally exceed 5–10
• Evaporation rates from open water (stores and TSFs):
per cent. In such circumstances, additional monitoring is
– Pan evaporation rates: Estimate using available pan required to improve understanding and data accuracy.
evaporation rates and a suitable conversion factor (as
illustrated in Figure 2).

2.4.6 Operational water reuse and recycle

Box 2:18
Overview: Operational water reuse and recycle (reuse/
recycle) is water that has been used in an operational task Further reference
and is recovered and used again in an operational task, either
without treatment (reuse) or with treatment (recycle). Calculating water reuse/recycle volumes
Operational water reuse/recycle is accounted and reported by MCA (2021), Water Accounting Framework for the
volume (see Box 2:17). Minerals Industry: User Guide, Version 1.4.

aggregated volumes for all sites within the company, and for
all sites situated in water stressed areas. 2.4.7 Operational water use
Reporting rationale: Operational water reuse/recycle metrics Overview: Operational water use is the volume of water that
are central to understanding operational water efficiencies is used in operational tasks.
and communicating the substantial efforts undertaken
by mining and metals companies to optimise efficiencies, Minimum reporting commitment: Recommended for
reduce water withdrawals (imported water, make-up water transparency (but not required to meet the minimum
or new water) and enhance the value of the water withdrawn reporting commitments).
(intensity), especially in water stressed areas.
Reporting rationale: Operational water use describes
Calculation approach: Following the WAF approach, identify the actual volume of water required, or used, to sustain
and sum all flows of worked water (both untreated and operational activities. This may provide valuable context for
treated) to operational tasks (see Section 2.4.1). This may understanding the relative magnitude of operational water
include, but is not limited to: withdrawal volumes, especially in operating contexts where
the operational water withdrawal is:
• Water directly recovered from other operational tasks, eg
decant returns from TSFs which are used in processing • Substantially lower than the actual operational water
plants. demand due to high levels of water reuse/recycle (especially
• The proportion of worked water flows to tasks from the in water stressed areas); or
mixed water store (which contains both new and worked • Substantially greater than the actual operational water
water). demand due to climatic influences (largely relating to high
• Worked water returned from treatment plants. volumes of precipitation and run-off).
A worked example of calculating reuse/recycle metrics is Calculation approach: Following the WAF approach, identify
provided in Appendix C; and further detailed guidance is and sum all flows to operational tasks (aggregated to the
provided in the Water Accounting Framework for the Minerals highest practical level) (see Section 2.4.1 and Appendix C).
Industry: User Guide (see Box 2:18). This may include, but is not limited to:
• Water from water stores (new water stores and mixed water
stores).
• Water directly recovered from other operational tasks, eg
Box 2:17 decant returns from TSFs which are used in processing
plants.
Point to note • Water from treatment plants.
Key change: reporting reuse/recycle as volumes • Water inflows to the site which directly enter an operational
task (eg water entrained in ore which is processed, if
To promote consistency, the format of the ICMM water recoverable and material).
reporting metric has been changed in this edition of the
guidance. Reporting of reuse/recycle volumes is now
required in place of reporting of efficiency percentages
(previously calculated relative to operational water use).

2.4.8 Change in storage (delta storage or ∆storage) As the term suggests, the delta storage value only indicates
the change in volume over the accounting period and does not
Overview: Change in storage, or delta storage (∆storage), is describe the total volume of water in storage. The capacity
effectively an accounting term which allows the key metrics of of on-site water stores typically depends on the nature of the
water withdrawal, discharge and consumption to be related operational facility, local climatic conditions and the local
in a simple balance equation (Equation 3 – see Section 2.4.1). water context.
Delta storage may be positive (reflecting an increase in the
volume in storage) or negative (reflecting a decrease in the As appropriate, sites may also choose to monitor and record
volume in storage) over the accounting period, depending on total storage volumes. This may act as an internal register
the relative magnitude of inputs (withdrawals) and outputs of water assets and/or liabilities and be used to inform risk
(discharge and consumption) to the system. and opportunity management strategies, and build climate
resilience.
Many operational facilities have on-site water stores which
allow the practical management of operational water flow Minimum reporting commitment: Recommended reporting
within the facility. Water stores are commonly in the form of of the (company) aggregated change in storage (delta storage)
tanks, pipes, dams, reservoirs or mine pits. There are many volume for all sites within the company, and for sites situated
operational reasons to have water stores on a site, including in water stressed areas (can be calculated from overall
to: company water balance using Equation 3); but is not required
to meet the minimum reporting commitments.
• Balance operational water demands, inflows and outflows.
• Collect water that has already been used and recovered Reporting rationale: Reporting of the operational water delta
within the site for further treatment and/or use by the storage volume allows complete transparency of the overall
facility (ie reuse and recycle). water balance.
• Manage wet and dry weather flows or seasonal climatic Calculation approach: Delta storage can be derived by
variations. balance where the other components of the site water
• Manage varying operational water demands, eg associated balance equation are known. At the site level, the value
with maintenance shut-downs or permitting restrictions. derived mathematically by balance should broadly reconcile
with the actual change in the volume of water in storage at
the site over the same period and provides a useful check for
validating site data.
Box 2:19
Operational examples
Understanding changes in operational water storage • A wet year with increased rainfall run-off inflows (higher
volumes withdrawal) allows increased capture of rainfall run-off
for future use – resulting in an increase in storage, and a
• A dry year with reduced rainfall run-off inflows (lower positive delta storage volume.
withdrawal) and high evaporative losses from dams
• Operational shut-downs reduce production rates, water
(higher consumption) leads to increased use of water in
use and consumption which leads to an accumulation of
storage – resulting in a reduction in the volume in storage,
water – resulting in an increase in storage, and a positive
and a negative delta storage value.
delta storage volume.

2.5 Assessing water risks, opportunities water risks, opportunities and appropriate management
responses is a detailed and complex process, which is outside
and management response the scope of this guidance.
2.5.1 Capturing complexity in a simple and The focus of this section is how to review and compile detailed
comparable format site level risk and opportunity assessments and management
responses in a consistent and comparable format that can be
Water access and management is a local issue. Water risks, aggregated and analysed to inform accurate and appropriate
opportunities and appropriate management responses are external reporting, tailored to the minimum reporting
largely governed by the local operational and water context. commitments. This may be achieved using company specific
Therefore, a broad and complex range of operational risks, methods and frameworks, where available. The key points to
opportunities and management responses are likely to be consider when assessing and compiling site level information
present across a company’s portfolio of mining and metals for external reporting to the minimum commitments are
assets. Developing a comprehensive understanding of site outlined in the sections below.
Box 2:20
Point to note
Simple illustrative approach for assessing and compiling responses are based on the synthesis of detailed context,
water risk, opportunity and management response risk, opportunity and response assessment work, using
industry standard and/or company specific tools.
The simple illustrative approach as outlined in Table 7
and illustrated in Appendix C uses a number of simple Importantly, this approach captures and communicates the
disclosure statements to capture key context, risk, key elements of operational context, risk, opportunity and
opportunity and response information in a simple and response in a consistent, comparable and useable manner.
consistent format, using categorised responses. It is
recognised that describing complex and varied site level The illustrative approach is provided for guidance only. It
information with categorised responses significantly may be used or developed as required to suit individual
reduces the level of detail collated. However, this simple company needs but should not constrain or limit the
approach is considered effective, because the categorised approach used, nor the reporting statements made.
2.5.2 Water risks and opportunities external reporting to the minimum commitments is provided
in Appendix C.
The intent is to compile a summary of the key material water
risks and opportunities present at the site (see Box 2:21 for • Regulatory non-compliances relating to discharge
definitions). qualities associated with the site (if present) – this
allows understanding of the site’s approach to managing
It is important to use standardised company risk frameworks the quality of water released to the environment, and
(ie those which define likelihood and consequence thresholds potential for associated impacts or risks to the catchment,
for the company) when assessing site risk and opportunity ecosystems or stakeholders. Importantly, high levels of
levels. This ensures the comparability of results between compliance with regulatory conditions are an indicator of
different sites and allows site-level risks and opportunities the substantial efforts taken by the site to appropriately
which are material at the company level to be appropriately manage water discharge quality prior to release (eg via
identified and included in external reporting (see Section 3.3.1). monitoring, treatment and other controls).
The key points to consider when compiling site water risk and • Baseline water stress of the catchment(s) within which
opportunity information are outlined below. The illustrative the site is situated –baseline water stress is an indicator
approach for summarising site risks and opportunities of the likelihood of facing water-related risks due to
is outlined in Table 7, and directly aligns with external ambient catchment conditions (see Box 2:21). In addition,
guidance (CEO Water Mandate’s Corporate Water Disclosure assessment of baseline water stress and the identification
Guidelines10 and CDP Water Security 2021 Reporting of sites situated in water-stressed areas is required for
Guidance12). In addition, an operational example of compiling meeting the minimum reporting commitments (see Table
site water risk and opportunity information for the purpose of 1). For transparency and comparability, it is also important

to note the assessment methods used (eg publicly available For transparency and comparability, it is also important
tools and/or company specific approaches). to note the assessment methods and risk framework
• Water risks associated with the site –this allows used (eg publicly available tools and/or company specific
understanding of the materiality of water risks to the approaches); including any approaches (or scenarios)
viability, value and performance of the site (ie the extent to used to assess potential water risks (and opportunities)
which water related challenges pose a risk to operating associated with climate change22 (see Box 2:22 and Box
to plan). Any material negative water-related impacts 2:23).
associated with the site should also be considered in the • Water opportunities associated with the site – this allows
assessment as these will usually translate into material understanding of the potential for water to have a positive
risks. impact on the performance, value or reputation of the site
Water risk may be considered and classified in a number (or company). Any positive water related impacts associated
of ways. Two common approaches are to classify water with the site should also be considered in the assessment
risk as either physical, reputational and regulatory. CDP as these may translate into opportunities.
has expanded these categories to also include technology Water opportunities may be considered in a number of
and markets, as outlined in Table 7.12 Alternatively, risks ways. A common approach is to classify opportunities as
may be considered as company risks (ie operational or either operations, brand value or new markets.10 However,
internal to the site) and basin risks (ie associated with for site-level assessments it may be more helpful to
catchment dynamics or external to the site).21 However, both classify opportunities as efficiency, resilience, products
approaches are based on an understanding of the shared and services, and markets (and reputation),12 as outlined in
water challenges within the catchment and how these may Table 7.
translate to risks to the site (see Box 2:21).
Box 2:21
Point to note
Water risk and opportunity definitions Identifying water stressed areas
Water risk: The possibility of an organisation experiencing Water stress is the term used to describe ‘the ability, or lack
a water-related challenge (eg water scarcity, water stress, thereof, to meet human and ecological demand for fresh
flooding, infrastructure decay, drought). The extent of risk is water’.10
a function of the likelihood of a specific challenge occurring
and the severity of the challenge’s impact. The severity of the As illustrated in the figure below, water stress is a broad
impact itself depends on the intensity of the challenge, as term which considers a number of physical aspects,
well as the vulnerability of the actor.10 including water availability, quality and accessibility. For
example, water stress may be considered to be high if water
Water opportunity: The possibility of water driving positive resources are: physically scarce; not directly suitable for use
value or outcomes for the company.10 due to quality constraints; or not available for access due to
regulatory restrictions or a lack of infrastructure.
Assessing and reporting impact
Water stress contributes to the overall baseline risk profile
The term ‘impact’ is generally used to describe the effect of a site or location. Water stress does not include risks
(positive or negative) of a company (or site) on the economy, relating to flooding. This is important to note, especially
environment and/or society.11 when assessing and communicating risks associated with
climate.
For simplicity, when reporting to the ICMM minimum
reporting commitments, any material impacts (negative and Assessing baseline water stress levels: Water stress
positive) may be considered and reported in the discussion should be assessed at the catchment scale (as a minimum).
of material risks and opportunities, as appropriate. Two publicly available tools that are widely used to gain a
high-level overview of baseline water stress. Two commonly
However, companies may also choose to describe significant
used tools are WRI Aqueduct Floods, Water Risk Atlas and
impacts more explicitly in the supporting narrative.
WWF Water Risk Filter. However, it is important to note that

Point to note
these tools assess the availability component of water stress • Baseline water depletion equal to or greater than "high"
only using a variety of methods, but do not consider water (50-75 per cent) when assessed using the WRI Aqueduct
quality or accessibility23,24. In addition, due to the scale of the • Water depletion equal to or greater than risk score 3 when
datasets used by these tools, the results should always be assessed using the WWF Water Risk Filter
verified and complemented by local knowledge developed by
• Blue water scarcity equal to or greater than risk score 3
operating within the local context.
when assessed using the WWF Water Risk Filter
Identifying water stressed areas: The following global • Available water remaining (AWARE) equal to or greater
risk indicators and thresholds are commonly recognised to than risk score 3 when using the WWF Water Risk Filter.
identify areas of water stress when using publicly available
tools (and verified/moderated using local knowledge): : Note: The approach used to make the assessment should
also be noted for clarity and comparability.
• Baseline water stress equal to or greater than "high"
(40-80 per cent) or classified as “arid and low water use”
when assessed using the WRI Aqueduct
Relationship between shared water challenges (including water stress) and water risk10,25
Governance
Risk due to
Water scarcity Availability company
operations,
products and
services
Quality Water risk for businesses
Water stress
• Physical
• Reputational
• Regulatory
Accessibility Risk due to
basin context
Non-water-stress-related
factors (eg flooding)
Example shared water challenges
Shared water challenge: Water scarcity: The volumetric Water stress: The ability, or Water risk:
A water-related issue, abundance, or lack thereof, of lack thereof, to meet human The possibility of an entity
concern or threat shared freshwater resources. and ecological demand for experiencing a water-related
by the site and one or fresh water. Compared to challenge (eg water scarcity,
more stakeholders scarcity, ‘water stress’ is a water stress, flooding,
within the catchment(s). more inclusive and broader infrastructure decay, drought).
Examples include concept.
physical water scarcity,
deteriorating water quality
and regulatory restrictions
on water allocation.
Note: publicly available tools currently only assess the availability component of water stress.

Point to note
Managed versus inherent risk levels are inherent and/or managed to ensure that this information
is appropriately considered when compiled at the company
Risk assessment approaches typically consider both level.
inherent (or raw) and managed (or residual) risks, ie
the likelihood and consequence of a particular negative When reporting risk, companies should clearly state
outcome occurring without (inherent risk) and with specific the type of risk being reported (managed or inherent).
mitigation controls (managed risk). Companies looking to move beyond minimum reporting may
choose to report inherent and managed to demonstrate the
When summarising site level risk assessments for external effectiveness of their mitigation strategies – especially if
reporting, it is important to clearly identify whether the risks reporting more granular facility level data.
Box 2:22
Further reference
Assessing water risk and opportunity • Global Commission on Adaptation (2019), Adapt now:
A global call for leadership on climate resilience.
• ICMM (2015), A practical guide to catchment-based water Chapter 4.
management for the mining and metals industry. p.28.
• German Environment Agency (2020), Impacts of climate
• WBCSD (2018), CEO Guide to Water: Building resilient change on mining, related environmental risks and raw
business. p.8. material supply.
Overviews and comparisons of available tools • GIZ, PIK and Adelphi (2020), Stop Floating, Start
Swimming: Water and climate change – interlinkages
• WWF and WBCSD (2020), Right tool for the right job: and prospects for future action.
tools and approaches for companies and investors to • Task Force on Climate-Related Financial Disclosures
assess water risks and shared water challenges. (2017), Technical Supplement: The Use of Scenario
• IPIECA (2014), Review of water risk tools: Guidance Analysis in Disclosure of Climate-Related Risks and
document for the oil and gas industry. Opportunities.
• UNESCO, UN-Water (2020), United Nations World Water
Understanding climate change, water risk and resilience
Development Report 2020: Water and Climate Change.
opportunities
• WWF (2020), Water Risk Scenarios: TCFD-aligned
• ICMM (2019), Adapting to a Changing Climate: Building scenarios to help companies and investors turn risk into
resilience in the mining and metals industry. resilience.

Box 2:23
Tools and tips
Publicly available tools for assessing water risks Publicly available tools for assessing water opportunity
(*including baseline water stress):
• Ceres AquaGauge
Tools for understanding water risks under different
• Ecolab Water Risk Monetizer
climate scenarios
• GEMI Local Water Tool
• WFN Water Footprint Assessment Tool • ICMM Mining Climate Assessment (MiCA) tool (for ICMM
members)
• WRI Aqueduct Floods
• WRI Aqueduct Water Risk Atlas
• WRI Aqueduct Water Risk Atlas *
• WWF Water Risk Filter * • WWF Water Risk Filter
2.5.3 Management response is to classify and describe activities as internal action,

collective action and/or influencing governance (aligned
The intent is to compile a summary of the management with WWF water stewardship steps).19 Alternatively, the
actions and strategies being undertaken at the site to mitigate CDP Water Security 2021 Reporting Guidance, which uses
material risks and realise opportunities. more specific categories, may be used (see Table 7).12 For
transparency and comparability, it is also important to note
The key points to consider when compiling management the assessments methods used (eg publicly available tools
response information are outlined below. The illustrative and/or company specific approaches).
approach for summarising management response is outlined
in Table 7, and directly aligns with external guidance.10,21 • Setting water targets – this describes the type and level
In addition, an operational example of summarising (ie corporate, site specific or both) of water targets set
management response information for the purpose of to measure and manage water performance. A range
external reporting to the minimum commitments is provided of different water targeting approaches may be used as
in Appendix C. appropriate to the company’s broader water strategy and
maturity level, and the site’s local water context (see Box
• Management response – this provides insight into 2:24 Box 2:25).
the water management and stewardship approaches,
strategies and initiatives undertaken at the site. These may
be considered in a number of ways, however one approach

Box 2:24
Points to note
Setting water targets setting effective site water targets, including:
Targets are ‘measurable, actionable, and time-bound • Element 1: Water targets should respond to priority water
objectives’ that help to drive the appropriate response challenges within the catchment.
or actions required to achieve a desired (or improved) • Element 2: The ambition of water targets should be
outcome. 26 informed by the site’s contribution to water challenges
and desired conditions.
Water is a local issue and target setting is often most
effective when water targets are both tailored to the local • Element 3: Water targets should reduce water risk,
water context, and aligned with the company’s broader capitalise on opportunities and contribute to public sector
water strategy.27 The use of targets to manage and priorities.
optimise operational performance and manage risk
WRI (and partners): Setting enterprise water targets29
within the business is well established across the mining
and metals industry. However, there is increasing focus This outlines a three-step approach to help companies set
on setting water targets which are aligned to the local enterprise water targets, based on:
catchment water context. This approach prompts the site
to understand its contribution to shared water challenges; • Step 1: Assess water materiality and prioritise sections of
and tailor its response effectively to deliver improved the value chain.
outcomes for all catchment stakeholders. In addition, • Step 2: Assess water-related risks and prioritise
enterprise water targets may also be set to provide the locations.
critical link between bottom up operational context and
• Step 3: Set and disclose enterprise water targets.
top down corporate strategy.
Science Based Targets Network (SBTN): Science based
Key initiatives for developing water targets are outlined
targets for nature
below.
This is a comprehensive and integrated approach that is
CEO Water Mandate (and partners): Setting site water
being developed to set targets based on the best available
targets informed by catchment context28
science that align with the Earth’s limits and societal
This outlines three key elements (and associated actions) for sustainability goals.
Box 2:25
Further reference
Responding to water risks and setting targets • WWF and HandM Group (2021), Putting water strategy into
context: A practical guide to connect corporate strategic
• ICMM (2015), A Practical Guide To Catchment-Based objectives to local water context.
Water Management. Step 3, p.46.
• WRI and partners (2021), Setting Enterprise Water
• CEO Water Mandate and partners (2019), Setting Site Targets: A Guide for Companies.
Water Targets Informed By Catchment Context: A Guide
• SBTN (2020), Science-Based Targets for Nature: Initial
For Companies.
Guidance for Business.

Table 7 – Simple illustrative approach for assessing site water risk, opportunity and management response
(guidance only)
Statement Description Example assessment Example compilation approach Rationale

approach
Water risks and opportunities
Catchment Describes the baseline • Based on assessment • Rank as: 1 (very low) to 5 Allows
water stress stress level of the made using publicly (very high) identification and
level catchment within available tools and • Unknown reporting of sites
which the site is verified against local located in water
situated – where water knowledge. stressed areas.
stress is ‘the ability,
or lack thereof, to
meet the human and
ecological demand for
freshwater’.
Catchment Identifies the • Company specific Allows

water stress assessment approach • Publicly available tools transparency
assessment or tool used to around the
– WRI Aqueduct tools
method determine the baseline method(s) used to
– WWF Water Risk Filter
water stress level. assess baseline
water stress.
Regulatory Describes any non- • Based on site regulatory • Rank consequence level as: 1 Allows
non- compliances with compliance records and (very low) to 5 (very high) transparency
compliance regulatory limits set company specific risk • None around the
level for the quality of water frameworks. potential for
discharges associated associated
with the site (during impacts or risks
the reporting period). to receiving
environments and
ecosystems.
Water risk Describes the water • Based on water risk • Rank risk level as: 1 (very low) Allows
level risk level associated assessments made to 5 (very high) understanding of
with the site – where using: publicly available • Unknown the materiality
water risk is the tools and/or company of water risks
possibility of the site specific methods (and associated with
experiencing a water risk frameworks) a site to overall
related challenge • Water risks may be business viability
which may negatively considered over different and performance.
impact business time horizons (eg as CDP
viability, performance W4.2)12.
or value.
Water risk Describes the key • Based on water risk • Physical Allows
types water risk types assessment made • Reputational transparency
associated with the using: publicly available around the type
• Regulatory and markets
site. tools; company specific of water risks
methods; and/or • Technology associated with a
following CDP W4.2 site.
• Risk types may be
split into sub-types to
enhance granularity
and/or considered over
different time horizons
(eg as CDP W4.2) 12.


approach
Water risk Identifies the approach • Company specific Allows
assessment or tools used to assess • CDP W4.2 12 transparency
method site water risks. around the
• Publicly available tools
method(s) used to
– Ecolab Water Risk assess water risks
Monetizer associated with a
– GEMI Local Water Tool site.
– WFN Water Footprint
Assessment Tool
– WRI Aqueduct
– WWF Water Risk Filter
Climate Describes how climate • Based on the approach • Climate influences considered Allows
change change is considered used by the site (or in the short-term transparency
scenario in site water risk company) to understand • Climate influences considered around how risks
analysis and opportunity the potential impacts in the medium-term and opportunities
assessment, and over of climate change over associated with
• Climate influences considered
what time horizons. different time horizons climate change
in the long-term
and/or for different are considered.
scenarios. • Not considered
Water Describes the water • Based on water • Rank opportunity level as: 1 Allows
opportunity opportunity level opportunity assessment (none) to 5 (very high) understanding of
level associated with the made using: company • Unknown the potential for
site – where water specific methods; and/or water to have a
opportunity is the following CDP W4.3 positive impact
possibility of water • Water opportunities on business
having a positive may be considered over performance and
impact on business different time horizons value.
viability, performance (eg as CDP W4.3).12
or value.
Water Describes the water • Based on assessment • Efficiency Allows

opportunity opportunity types made using: publicly • Resilience transparency
types associated with the available tools; company around the
• Products and services
site. specific methods; and/or type of water
following CDP W4.3 • Markets (and reputation) opportunities
• Opportunity types may • Other associated with a
be further split into site.
sub-types to enhance
granularity and/or
considered over different
time horizons (eg as CDP
W4.3).12
Opportunity Identifies the approach • Company specific Allows

assessment or tool used to • CDP W4.312. transparency
method assess site water around the
opportunities. method(s) used
to assess water
opportunities
associated with a
site.


approach
Management Response
Management Describes the • Based on review and • Rank response level as: Allows
response management response appraisal of site water 1 (very low) to 5 (very high) transparency
level level associated with management practices. around water
the site. • Detailed guidance is management
provided in ICMM’s and stewardship
A Practical Guide to approaches
Catchment-Based taken to manage
Water Management for risk and realise
the Mining and Metals opportunity at the
Industry. site.
Management Identifies the • Based on review and • Internal actions

response management response appraisal of site water • Collective action (external)
type types taken by the site. management practices
• Influence governance
following WWF Water
Stewardship Steps
and/or CDP W4.2
management strategies
(primary response
categories).12
Target type Identifies the type of • Based on review of site • Water • Water Allows
water targets set by water management withdrawals reuse/ transparency
the site. practices or following • Water recycling around the
CDP W8.1a targets and consumption • WASH company’s
goals.12 approach to water
• Water • Ecosystem
management and
discharge health
target setting at
• Water quality • Community the site.
• Water use engagement
• Other
• None
Target level Identifies the level at • Corporate • Corporate

which water targets • Site specific and site
are set. (aligned)


SECTION 3
GUIDANCE: EXTERNAL
WATER REPORTING
3.1 Overview 3.2 Understanding the mining and

This section provides points to consider when preparing metals context: reporting limitations
external reports to meet the minimum reporting and exclusions
commitments outlined in Table 1.
3.2.1 Benchmarking water reporting metrics
Consistent and accurate external reporting builds on the
comprehensive water accounting and assessment work Due to the nature of the industry’s activities, the ICMM water
undertaken at the site level (see Section 2). Collectively, the reporting metrics are heavily dependent on operational
aggregation and analysis of these fundamental building blocks context. This may have a stronger influence on these values
allows clear understanding of a company’s water interactions, than site water management practices. This situation arises
risks, opportunities and management response. as water dependencies and requirements vary significantly
with commodity type (eg coal versus gold), beneficiation
The minimum reporting commitments provide a structured type (eg flotation versus heap leach), beneficiation level (eg
approach to communicating this information to external copper concentrate versus copper cathode), mining method
stakeholders. This approach comprises two key components (eg underground versus open pit), orebody position in the
– the ICMM water reporting metrics and the accompanying landscape and climatic setting.
narrative. Both elements are critically important for the
mining and metals industry due to the nature of its activities For example, the need to dewater largely depends on the
and water dependencies (see Section 1.1). Importantly, the proportion of ore below the water table; while the need to
narrative provides the fundamental context required to manage significant surface water flows typically depends on
understand the significance and meaning of the reporting the position of an orebody in the landscape and/or annual
metrics, and enables appropriate benchmarking by external precipitation. In addition, the ability to enhance site water
stakeholders. efficiency largely depends on ore beneficiation methods,
which are often determined by commodity type and ore grade.
The guidance in this section focuses on: Similarly, it is not possible to use low quality water to meet
• Understanding the mining and metals context – including the operational water demand, and reduce withdrawal of high
an overview of reporting limitations and exclusions (see quality water, if no lower quality water is locally available.
Section 3.2). Companies within the industry operate across a broad range
• Setting and reviewing boundaries for external reporting of contexts and geographies and large diversified mining
– including what to report and aggregating site reporting and metals companies may operate across a broad range
metrics to avoid double counting (see Section 3.3). of contexts even within their own portfolio. It is therefore
• Meeting the minimum reporting commitments – including essential to consider operational context when using mining
an overview of key requirements (see Section 3.4). and metals metrics for benchmarking purposes.
• Going beyond the minimum – including opportunities to
move along the reporting maturity curve (see Section 3.5).
3.2.2 The challenges of reporting water intensity
metrics
Water intensity metrics express a given volume of water
(eg volume of water withdrawn or consumed) normalised
to some output scaling factor (eg tonne of ore processed,
product produced or dollar earnings before interest and
taxes). They are widely requested by external stakeholders for
benchmarking purposes.

GUIDANCE: EXTERNAL 1 2 3
WATER REPORTING
However, ICMM do not require, nor recommend, external While reporting of intensity is not required for meeting the
reporting of a consistent water intensity metric at the minimum reporting commitment, companies may choose to
minimum level. This is due to the challenges associated report self-defined metrics, appropriate to their operational
with defining a consistent metric, which is meaningful and portfolio, to help communicate their year-on-year water
benchmarkable at the company level in the mining context, as performance. However, these metrics will not generally be
outlined below: appropriate for broader external benchmarking activities.
• Company aggregated intensity metrics are not

meaningful given the broad range of operating contexts
3.3 Setting and reviewing boundaries
present across the industry. To promote achievability while for external reporting
driving consistency, the minimum reporting commitments
are focused on reporting of company aggregated metrics. 3.3.1 Corporate reporting boundaries
However, water intensity metrics are strongly influenced
by operating context; and mining and metals companies The first step when preparing information for external
typically operate across a broad range of operating reporting is to define appropriate reporting boundaries which
contexts – including variable commodities, mining methods, determine what information should be included. During this
beneficiation methods, beneficiation levels and catchment process it is important to review the boundaries set when
settings. Therefore, intensity metrics aggregated to the compiling the underlying site level accounting and risk,
company level hold no direct meaning. opportunity and response assessments (see Section 2.3)
to ensure alignment. Key points to consider when setting
• Mining bespoke metrics used for internal performance corporate boundaries for reporting to the minimum reporting
optimisation have little meaning to external stakeholders. commitments are outlined below:
Water intensity metrics are widely used across the
industry for internal site level performance management • Spatial boundaries: The minimum reporting commitments
and optimisation purposes. Different units are typically and supporting guidance apply to revenue generating
used depending on the site context and management mines and smelting facilities/extractive metallurgy. They
objectives. Commonly used units include the volume of are not intended to apply to legacy properties, closed sites,
water withdrawn or consumed per tonne of ore mined or remote construction projects, research facilities, supporting
processed. However, the metrics used are not consistent, site infrastructure (such as utility or transport corridors),
which makes aggregation at the company level challenging; non-operated joint ventures (JVs) or supply chains. Figure
also the metrics hold little meaning for external 8 provides further guidance for setting appropriate spatial
stakeholders nor support inter-sector benchmarking. boundaries and deciding what to include. In addition,
• Financial-based metrics are highly dependent on volatile guidance around setting external reporting boundaries for
commodity prices. Although they are often preferred by JV sites is provided in Box 3:1.
the investor community for inter-sector benchmarking and • Materiality boundaries: These define what to include based
are aggregable at the company level, the effectiveness of on significance and will depend on the operational portfolio
financial-based metrics for benchmarking mining industry and profile of the company. GRI11,30 defines material topics
water performance is substantially reduced by the volatility as those which:
in commodity prices. Further, accessing the financial data – Reflect the company’s significant economic,
required to develop these metrics is challenging due to environmental and social impacts; or
the complex ownership models and frequent divestments – Substantively influence the assessments and decisions
inherent in mining company portfolios. of stakeholders.
• Numerous different product-based metrics are required
for a diverse mining and metals company. Product-based When selecting material information for external reporting
metrics must be defined for each different commodity it is also important to review the materiality boundaries
type and beneficiation level to support the meaningful used for the site-level assessments (see Section 2.3.2).
benchmarking of water performance. Therefore, a wide This is to ensure that the information included in external
range of different metrics would be required for diversified reports is material at the corporate level – as what may be
commodity companies, which is not practical, meaningful material at the site level, may not be material at corporate
or comparable at the company level. Further, options to limit level. However, the use of company standard risk and
reporting to the top five products by revenue is unlikely to be assessment frameworks throughout the process, from site-
representative of the company as a whole, nor meaningful level assessments (see Section 2.5) to corporate reporting,
for overall performance benchmarking. promotes alignment and aids this screening process.

1 2 3 GUIDANCE: EXTERNAL
WATER REPORTING
No It is a closed or legacy site? Yes

Is the facility operational?
Exclude
Yes
Is it a revenue generating No
No
mining, smelting, processing
or handling facility?
Is it material to the
company’s water balance
Include or business value?
Yes Yes
No
Is it a remote construction No Is it supporting No

project? infrastructure?
Yes
Yes Is it a power generation or

water treatment facility?
Yes
Exclude Include
Yes
No
Is it disconnected from an
active operation for the It is a mining camp, office
Yes
purposes of water provision building or research facility?
(eg HQ office)?
No
No
Include It is a utility or transport corridor?

Yes
Exclude
No
Yes Is it a township? No
Notes: ¹ It is the responsibility of each company to include or exclude assets based on the
ownership model, management responsibility and overall materiality to business value.
² To aid consistency, this flowchart provides guidance around the minimum level of reporting;
and may be applied at a scale (site to corporate) appropriate to the reporting company.
Figure 8 – Guidance for setting reporting boundaries

GUIDANCE: EXTERNAL 1 2 3
WATER REPORTING
• Temporal boundaries: Corporate water reporting is 3.3.2 Site accounting boundaries and metrics
typically undertaken on an annual cycle. To achieve aggregation
consistency, the minimum reporting commitments require
a description of the current state for the reporting period The ICMM water reporting metrics required to meet the
(ie one year). However, reporting metrics and risks for the minimum reporting commitments are volumetric and can
current reporting year may be compared with those from be aggregated by simple addition. However, it is important to
previous periods to illustrate temporal trends. In addition, review water boundaries when aggregating site water metrics
companies may choose to include an element of forward for external reporting to avoid double accounting – particularly
projection into the risk and opportunity assessment (see where water transfers are present between different individual
Sections 2.3.3 and 2.5.2). sites. For example, where there are material water transfers
between:
• Individual mining sites that are geographically clustered

Box 3:1 within an operational complex;
• Individual sites that are connected across the mine-to-
Point to note market value chain (ie between a mine and a remote
smelter site); and/or
Setting external reporting boundaries for JVs • Individual sites connected by water treatment and supply
When setting accounting and assessment boundaries networks.
for the purpose of meeting the minimum reporting Additional guidance around aggregating reporting metrics
commitments, it is important to consider and set for sites with complex accounting boundaries is provided in
boundaries relative to the company’s water requirements Appendix D.
(ie the water required to sustain the company’s
operational assets and meet the company’s production
targets). 3.4 Meeting the minimum reporting
commitments
For the purposes of defining water reporting boundaries,
it should encompass assets over which the ICMM 3.4.1 ICMM water reporting metrics
member company exercises control with regard to
financial and operating policies and practices. This The ICMM water reporting metrics required to meet the
excludes non-operated JVs. JV companies that are minimum reporting commitments are summarised in Tables
majority owned by ICMM members (either singly or jointly) 1, 3 and 4, and detailed supporting guidance is provided in
are encouraged to implement ICMM’s membership Section 2.4.
requirements, but any associated reporting would be
undertaken by the operating company. To support external benchmarking, ICMM members should
use the template provided in Table 4 to report the metrics
required to meet the minimum reporting commitments. The
table should be made publicly available (eg accessible on the
company website or included in corporate sustainability or
Box 3:2 water reports) and may be built on to develop infographics,
graphs or tables to support the accompanying narrative.
Further reference
In addition, companies may also choose to report a broader
Guidance around setting external reporting boundaries suite of water metrics for greater transparency (see Table
for water 5) and are encouraged to do so as they look to move beyond
reporting at the minimum level (see Section 3.5).
• CEO Water Mandate (2014), Corporate Water Disclosure
Guidelines: Toward a Common Approach to Reporting An example of compiling corporate information to meet the
Water Issues. p.21. minimum reporting commitments is provided in Appendix E.
• GRI (2016), GRI 101: Foundation. p.8.
3.4.2 The reporting narrative
The reporting narrative is the written statement which
accompanies the ICMM water reporting metrics. The
minimum reporting commitments are designed to help

1 2 3 GUIDANCE: EXTERNAL
WATER REPORTING
companies to generate a concise and relevant snapshot of the 3.5 Going beyond the minimum
company’s water management and stewardship approach by
posing a number of questions to answer. Aligned with external The ICMM minimum reporting commitments focus on
guidance,10 these questions are structured in the following harmonising industry reporting at the minimum level to
three sections: promote achievability while driving consistency. However, it is
recognised that many ICMM members are currently reporting
• Interactions with water. beyond the minimum level. Companies are encouraged
• Water risks and opportunities. to continuously build internal capabilities and external
• Commitment and response. transparency as appropriate to their company’s strategies,
operational context, and water risk and opportunity profile.
The disclosure narrative is critical to communicating water
related information to a broad range of external stakeholders The key points to consider when looking to move beyond
in a way which is easy to access and understand. This is reporting to the minimum commitments are outlined below:
fundamentally important as corporate water stewardship
• Broaden the reporting metrics: The minimum
objectives and water management approaches vary greatly
commitments for reporting water metrics (as detailed in
with industry, location and operating context. The key benefits
Tables 1, 3 and 4) aim to provide a consistent high-level
of the accompanying narrative are outlined below:
overview of a company’s holistic water dependencies and
• Clearly articulates the relevancy of water to the company activities. When moving beyond the minimum, companies
and the appropriateness of its response. are encouraged to consider reporting a broader suite of
water metrics (examples are provided in Table 5) to provide
• Provides fundamental meaning and context to the ICMM
greater transparency.
water reporting metrics – especially given the broad range
of portfolios, commodities, geographies, vertical integration • Report more granular metrics: The minimum reporting
levels and operating contexts present across the mining and commitments require reporting of ICMM water reporting
metals industry. metrics aggregated to the company level. When moving
beyond the minimum, companies are encouraged to
• Removes ambiguity and the need for external stakeholders
consider reporting ICMM water reporting metrics at the
to interpret metrics, risks, opportunities and management
more granular asset or site levels to provide enhanced
response.
transparency.
• Demonstrates progress and showcases good practice –
• Increase the narrative detail: The minimum reporting
especially around the company’s water stewardship efforts,
commitments aim for the accompanying narrative
aspirations, partnerships and outreach activities (often
to provide a clear overview of the company’s water
enhanced by the use of case studies).
dependencies, risks, opportunities and response. This
• Allows expression of brand image with emphasis on what should be detailed enough to provide appropriate context
is relevant to the company based on its wider values and for the accompanying reporting metrics. When moving
external commitments. beyond the minimum, companies can add increasing
• Builds trust and creditability through transparency. levels of details and examples to the narrative, aligned
with the transparency aspirations of the company and the
granularity level of the metrics reported.
• Systematically include linkages and trade-offs: Water is a
Box 3:3
connector which crosscuts many aspects of the company’s
operational and sustainability objectives. For example,
Point to note from clean energy and greenhouse gas emission targets, to
biodiversity and ecosystem health objectives, social goals
A consistent industry position for reporting metrics to
and WASH commitments. Increasingly, water challenges
other external reporting platforms
cannot be managed in isolation but must be considered
To promote consistency and reinforce industry-specific within this wider context, requiring complex interlinkages
best practice, ICMM members should use ICMM water to be understood and trade-offs to be made. When moving
reporting metrics when reporting to external reporting beyond the minimum, companies are encouraged to provide
platforms. Suggested footnotes are provided in Appendix more detail around the linkages between water and other
A for member companies to include when reporting via fundamental aspects of the company, and the trade-offs
external platforms to explain this position. made to protect and enhance business value.

GLOSSARY
active management Water which is physically pumped within the landscape, actively treated (eg by methods requiring
(or actively managed) energy or material inputs), and/or has consumptive losses (eg relating to evaporation, entrainment
or other losses) which are material in the context of the catchment.
active treatment Methods requiring energy and/or physical inputs (eg chemical) that are undertaken for the primary
purpose of improving water quality (excluding dewatering for the purpose of thickening).
aquifer A geological unit in the sub-surface that contains groundwater (Source: Adapted from AWS (2019),
AWS International Water Stewardship Standard, Version 2.0.)
baseline An initial set of observations or data used for the comparison of future status so as to observe
changes (positive or negative). (Source: AWS (2019), AWS International Water Stewardship
Standard, Version 2.0.)
brackish water Water containing dissolved salts at a concentration greater than that of freshwater (1,000 md/L
TDS), and significantly less than that of seawater (c 35,000 mg/L TDS) (Sources: Adapted from
UNESCO (2012), International Glossary of Hydrology; United States Geological Survey (USGS)
Dictionary of Water Terms. [Online]. Available at water.usgs.gov/edu/dictionary.html. Accessed 3
February 2021.)
catchment The geographical zone in which water is captured, flows through and eventually discharges at one
or more points. The concept includes both surface water catchment and groundwater catchment.
A surface water catchment is defined by the area of land from which all precipitation received flows
through a sequence of streams and rivers towards a single river mouth, as a tributary to a larger
river, or to the sea.
A groundwater catchment is defined by geological structure of an aquifer and groundwater flow
paths.
Depending on local conditions, surface and groundwater catchments may be physically separate
or interconnected. Alternative terms are ‘watershed’, ‘basin’ and ‘river basin’. (Source: AWS (2014),
AWS International Water Stewardship Standard, Version 1.0.)
climate scenario A process for identifying and assessing a potential range of outcomes of future events under
analysis conditions of uncertainty. For example, in the case of climate change scenarios allow an
organisation to explore and develop an understanding of how the physical and transition risks
of climate change may impact its businesses, strategies and financial performance over time.
(Source: TCFD (2017), Final Report: Recommendations of the Task Force on Climate-related
Financial Disclosures.)
change in storage, The net change in the volume of water stored over the accounting period. Delta storage can be
delta storage positive (reflecting an increase in the volume in storage) or negative (reflecting a decrease in the
(∆storage) volume in storage) over the accounting period, depending on the relative magnitude of inputs
(withdrawals) and outputs (discharge and consumption) to the system.
efficiency The concept of using less net water for an equivalent purpose or volume of production. (Source:
AWS (2019), AWS International Water Stewardship Standard, Version 2.0.)
embedded water Water that was used in the production or creation of an item, but not contained within it. For
example, for a manufactured item (eg a car, computer), it is the water used during its manufacture.
Alternative terms are ‘virtual water’ and ‘water footprint’. There are a range of methods and
approaches to evaluating embedded water. (Source: Adapted from AWS (2019) AWS International
Water Stewardship Standard, Version 2.0.)
entrained water Water (moisture) which is held in ore, waste and product. In the context of water accounting,
entrained water may be classified as a withdrawal (ie recoverable water entrained in mined ore) or
a consumption (ie water entrained in waste or product), where material.
Note: Water entrained in waste is accounted as a consumption, because the water held within the
waste is no longer available to the site, water catchment of other users.

GLOSSARY
freshwater Water with concentrations of total dissolved solids (TDS) equal to or below 1,000 mg/L.
Note: This definition is based on ISO 14046:2014; USGS Water Science Glossary of Terms. [Online].
Available at water.usgs.gov/edu/dictionary.html. Accessed 1 June 2018; and the World Health
Organization (2017), Guidelines for Drinking-water Quality. (Source: GRI (2020). GRI Standards
Glossary.)
groundwater Water below the surface of the Earth stored in pore spaces and fractures within rock or layers
of sand and gravel (aquifers). (Source: Adapted from AWS (2019), AWS International Water
Stewardship Standard, Version 2.0.)
impact The effect (positive or negative) an organisation has on the economy, the environment, and/or
society. (Source: GRI (2020), GRI Standards Glossary.)
imported water Water that has been actively withdrawn by the site from the environment (eg borefields or rivers) or
third parties (eg municipal to industrial suppliers) to meet the operational water supply demand;
may also be called ‘make-up water’ or ‘new water’.
inherent (or raw) risk The risk that exists in the absence of controls, ie not taking into account any potential mitigation
or management measures that could be implemented (Source: CDP (2021). Water Security 2021
Reporting Guidance.)
local community Persons or groups of persons living and/or working in any areas that are economically, socially or
environmentally impacted (positively or negatively) by an organisation’s operations. (Source: GRI
(2020), GRI Standards Glossary.)
managed (or residual) The risk remaining after a specific action has been taken to manage the risk (Source: CDP (2021).
risk Water Security 2021 Reporting Guidance.)
municipal water Water supplied by a municipality or other public entity. (Source: adapted from CDP (2021). Water
Security 2021 Reporting Guidance.)
new water For the purposes of water accounting, new water is water that has been withdrawn but not
previously used by the site in an operational task. ICMM new water is equivalent to WAF raw water.
New water may also be used more generally to describe water that has been actively withdrawn by
the site from the environment (eg borefields or rivers) or third parties (eg municipal or industrial
suppliers) to meet the operational water supply demand (also see imported water).
non-operated joint An independently managed asset where a company may have an equity interest in the joint venture
venture but does not operate or control the day-to-day operations of the business or asset.
operational water Water that enters the operational water system used to meet the operational water demand. It is
therefore available for use by the site within an operational task or activity.
Once within the operational water system, operational water may be tasked (used), treated or
stored; and ultimately may be released back to the local water system or a third party (discharged)
or removed from the local water system (consumed).
operational water A purpose built artificial structure designed to collect/hold water which receives and/or supplies
store operational water.
operational water use The volume of water that is needed (or ‘used’) to sustain operational tasks that require water.
other managed water Water which is actively managed (eg physically pumped, actively treated or has material
(OMW) consumptive losses) by the operation but does not enter the operational water system used to
supply the operational water demand (ie is not used by the site in an operational task or activity).
Note: OMW does not include diversion of surface water within the landscape via culverts and
stream realignments. ICMM OMW is equivalent to WAF diversions.
operational task Operational activities that use water, eg dust control, underground mining, coal handling and
processing, ore processing, co-disposal, amenities use, tailings storage facilities (TSFs). Note:
Dewatering is not a task as it generates but does not use water. (Source: Adapted from MCA (2014),
Water Accounting Framework for the Minerals Industry.)

physical risk Risks relating to having too little water, too much water, water that is unfit for use, or inaccessible
water. (Source: CEO Water Mandate (2014). Corporate Water Disclosure Guidelines Toward a
Common Approach to Reporting Water Issues.)
potential water Physical (including thermal), biological, or chemical agents (organic, inorganic substances or
pollutants heavy metals) that have the direct or indirect potential to negatively modify/contaminate water
bodies and/or water ecosystems or affect human health. (Source: CDP (2021). Water Security 2021
Reporting Guidance.)
produced water Water that enters an organisation’s boundary as a result of extraction (eg crude oil), processing
(eg, sugar cane crushing), or use of any raw material, and has to consequently be managed by the
organization. (Source: GRI (2020), GRI Standards Glossary, based on CDP (2021). Water Security
2021 Reporting Guidance.)
Note: In the mining and metals context, water entrained in ore extracted from the ground (where
recoverable or material) should be classified and accounted as a withdrawal from groundwater
(not as produced water).
receiving water body The surface water or groundwater body that ultimately receives a site’s discharge of water or
wastewater (Source: AWS (2019), AWS International Water Stewardship Standard, Version 2.0.)
recycled/reused water Water that has been used in an operational task and is recovered and used again in an operational
task, either without (reuse) or with (recycle) treatment.
regulatory risk Risks relating to changing, ineffective, or poorly implemented public water policy and/or
regulations. (Source: CEO Water Mandate (2014). Corporate Water Disclosure Guidelines Toward a
Common Approach to Reporting Water Issues.)
reporting period Specific time span covered by the information reported (Source: GRI (2020), GRI Standards
Glossary.)
reputational risk Risks relating to stakeholder perceptions that a company does not conduct business in a
sustainable or responsible fashion with respect to water. (Source: CEO Water Mandate (2014).
Corporate Water Disclosure Guidelines Toward a Common Approach to Reporting Water Issues.)
residual (or managed) The risk remaining after a specific action has been taken to manage the risk. (Source: CDP (2021).
risk Water Security 2021 Reporting Guidance.)
run-off The part of precipitation that flows towards a river on the ground surface (ie surface run-off) or
within the soil (ie subsurface flow). (Source: UNESCO (2012), International Glossary of Hydrology.)
For the purpose of accounting and reporting consistent metrics, only run-off that makes a material
contribution to the site (company) water balance (eg via active harvesting or passive capture in
operational water stores, TSFs or other actively managed water features) is included.
seawater Water in a sea or in an ocean. (Source: ISO 14046:2014.)
sediment dam An artificial dam structure used to passively reduce the sediment load of run-off from active mining
areas (including waste dumps and disturbed ground) prior to discharge.
shared water A water related issue, concern or threat shared by the site and one or more stakeholders within the
challenge catchment(s). Examples include physical water scarcity, deteriorating water quality and regulatory
restrictions on water allocation. (Source: AWS (2019), AWS International Water Stewardship
Standard, Version 2.0.)
sump An excavation in the lowest part of the landscape used to passively drain or capture surface water
and/or groundwater.
supply chain The network of all suppliers and their activities that contribute to providing all materials,
ingredients and services to the site to support its normal production and operational activities.
(Source: AWS (2019), AWS International Water Stewardship Standard, Version 2.0.)

GLOSSARY
surface water Water that occurs naturally on the Earth’s surface in ice sheets, ice caps, glaciers, icebergs, bogs,
ponds, lakes, rivers, and streams. (Source: CDP (2021). Water Security 2021 Reporting Guidance.)
target A measurable, actionable, and time-bound objectives that help to drive the appropriate response or
actions required to achieve a desired (or improved) outcome (Source: SBTN (2020), Science-Based
Targets for Nature: Initial Guidance for Business. [PDF].
task See operational task.
third-party water Water provided by, or to, an entity that is external to the site or company, eg a municipality, utility
provider, industrial company or community.
total consumption Water that is removed by evaporation, entrainment (in product or waste) or other losses, and not
released back to surface water, groundwater, seawater or a third party.
total discharge Water that is released to the water environment (surface water, groundwater or seawater) or to a
third party, including operational water and other managed water
value chain The entire sequence of activities or partners that provide value to or receive value from an
organisation’s products and services, either within, upstream or downstream of direct operations.
(Source: CDP (2021). Water Security 2021 Reporting Guidance.)
WASH Acronym for Water, Sanitation and Hygiene. It is used in the international development sector to
refer to the combined area of effort to address basic human water needs and rights related to
access to safe and sufficient water for drinking, food preparation and washing. It also includes
the provision of good washing and toilet facilities and the principal of hygiene education to combat
the spread of water-related illnesses and disease. (Source: CEO Water Mandate (2014), Corporate
Water Disclosure Guidelines: Toward a Common Approach to Reporting Water Issues.)
wastewater Used water of reduced quality discharged from a site. (Source: AWS (2019), AWS International
Water Stewardship Standard, Version 2.0.)
water balance A model that describes the flow dynamics of a system over a given timeframe, where water inputs
to the system must equal all water outputs from the system plus any change in internal storage
volume.
In the mining and metals context, water balances may be developed at different scales for
different operational management, optimisation and planning purposes. The site water balance
is a fundamental operational water management tool that provides the foundation of effective
water management and consistent reporting metrics. The site water balance model describes the
integrated dynamics of water inputs, movements within site, and outputs; and allows estimation/
calculation of unmeasured flows.
water consumption Water that is removed by evaporation, entrainment (in product or waste) or other losses, and not
released back to surface water, groundwater, seawater or a third party.
For the purposes of water accounting, this water may be classified as operational water or other
managed water. However, ICMM minimum reporting commitments require reporting of total
consumption volumes (including operational water and other managed water).
water demand The actual quantity of water required for various needs over a given period. (Source: Adapted
from the CEO Water Mandate (2014), Corporate Water Disclosure Guidelines: Toward a Common
Approach to Reporting Water Issues)
water discharge Water that is released back to the water environment (surface water, groundwater or seawater) or
to a third party.
For the purposes of water accounting, this water may be classified as operational water or other
managed water. However, ICMM minimum reporting commitments require reporting of total
discharge volumes (including operational water and other managed water).
water intensity A metric providing the relationship between a volumetric aspect of water and a unit of production,
financial metric or any other unit (Source: CDP (2021). Water Security 2021 Reporting Guidance.)

water quality The physical, chemical, biological, and organoleptic (taste-related) properties of water. (Source:
CEO Water Mandate, (2014), Corporate Water Disclosure Guidelines: Toward a Common Approach
to Reporting Water Issues)
Note: ICMM categorises water quality as either high or low quality.
water opportunity The possibility of water driving positive value or outcomes for the company. For example, efficiency,
resilience, products and services, and markets (and reputation) (Source: Adapted from CEO Water
Mandate (2014), Corporate Water Disclosure Guidelines Toward a Common Approach to Reporting
Water Issues and CDP (2021). Water Security 2021 Reporting Guidance.)
water risk The possibility of an entity experiencing a water-related challenge (eg, water scarcity, water
stress, flooding, infrastructure decay, drought). The extent of risk is a function of the likelihood of
a specific challenge occurring and the severity of the challenge’s impact. The severity of impact
itself depends on the intensity of the challenge, as well as the vulnerability of the actor. (Source:
CEO Water Mandate (2014), Corporate Water Disclosure Guidelines Toward a Common Approach to
Reporting Water Issues.)
water scarcity The volumetric abundance, or lack thereof, of freshwater resources. Scarcity is human driven; it
is a function of the volume of human water consumption relative to the volume of water resources
in a given area. As such, an arid region with very little water, but no human water consumption
would not be considered scarce, but rather ‘arid.’ Water scarcity is a physical, objective reality that
can be measured consistently across regions and over time. Water scarcity reflects the physical
abundance of freshwater rather than whether that water is suitable for use. For instance, a region
may have abundant water resources (and thus not be considered water scarce) but have such
severe pollution that those supplies are unfit for human or ecological uses. (Source: CEO Water
Mandate (2014), Corporate Water Disclosure Guidelines Toward a Common Approach to Reporting
Water Issues.)
water stewardship The use of water that is socially and culturally equitable, environmentally sustainable and
economically beneficial, achieved through a stakeholder-inclusive process that involves site- and
catchment-based actions. (Source: AWS (2019), AWS International Water Stewardship Standard,
Version 2.0.)
water store A purpose built structure designed to collect or hold operational water (eg tanks, dams, reservoirs
and disused pits).
water stress The ability, or lack thereof, to meet the human and ecological demand for freshwater. Water stress
comprises three primary components: availability, quality and accessibility. Water stress is based
on subjective elements and is assessed differently depending on societal values, such as the
suitability of water for drinking or the requirements to be afforded to ecosystems. (Source: Adapted
from CEO Water Mandate (2014), Corporate Water Disclosure Guidelines Toward a Common
Approach to Reporting Water Issues.)
water treatment plant A facility which uses active treatment methods (ie those requiring energy and/or physical inputs
(eg chemicals) for the primary purpose of improving water quality (excluding dewatering for the
purpose of thickening).
water withdrawal Water that is drawn from the environment (surface water, groundwater or seawater) or third
parties.
For the purposes of ICMM accounting and reporting, this water is classified as either operational
water or other managed water.
worked water Water that has previously been used by the site an operational task or activity (eg mineral
processing).

REFERENCES
1. Ceres (2011), The Ceres Aqua Gauge: A Framework for 21st 16. ICMM (2017), A Practical Guide to Consistent Water Reporting.
Century Water Risk Management. [PDF]. Available at www.ceres. [PDF]. Available at www.icmm.com/en-gb/guidance/
org/sites/default/files/reports/2017-03/Ceres_AquaGauge_ environmental-stewardship/water-reporting
All_101113.pdf
17. WHO (2017), Guidelines for drinking-water quality, 4th ed. [PDF].
2. WRI (2010), Mine the Gap: Connecting Water Risks and Available at www.who.int/publications/i/item/9789241549950
Disclosure in the Mining Sector. [PDF]. Available at www.wri.org/
publication/mine-gap 18. UNEP (2018), A Framework for Freshwater Ecosystem
Management, Volume 4. [PDF]. Available at www.unep.org/
3. UNEP Finance Initiative (2012), Extractives Sector, Issue 3. [PDF]. resources/publication/framework-freshwater-ecosystem-
Available at www.unepfi.org/fileadmin/documents/CLS3.pdf management
4. World Bank (2020), Minerals for Climate Action: The Mineral 19. ANZECC and ARMCANC (2000), Australian and New Zealand
Intensity of the Clean Energy Transition. [PDF]. Available at Guidelines for Fresh and Marine Water Quality. [PDF]. Available
pubdocs.worldbank.org/en/961711588875536384/Minerals-for- at www.waterquality.gov.au/anz-guidelines/resources/previous-
Climate-Action-The-Mineral-Intensity-of-the-Clean-Energy- guidelines/anzecc-armcanz-2000
Transition.pdf
20. Water Footprint Network. Available at waterfootprint.org/en/
5. WWF (2020), An analysis of water risk in the mining sector.
[PDF]. Available at d2ouvy59p0dg6k.cloudfront.net/downloads/ 21. WWF (2013), Water Stewardship. [PDF]. Available at awsassets.
analysis_of_water_risk_in_mining_sector__wwf_water_risk_ panda.org/downloads/ws_briefing_booklet_lr_spreads.pdf
filter_research_series_.pdf
22. Task Force on Climate-Related Financial Disclosure (TCFD)
6. World Bank (2019), Quality Unknown: The Invisible Water (2017), The Use of Scenario Analysis in Disclosure of Climate-
Crisis. [PDF]. Available at openknowledge.worldbank.org/ Related Risks and Opportunities. [PDF]. Available at assets.
handle/10986/32245 bbhub.io/company/sites/60/2020/10/FINAL-TCFD-Technical-
Supplement-062917.pdf
7. WBCSD (2017), Business guide to circular water management:
spotlight on reduce, reuse and recycle. [PDF]. Available at www. 23. WRI (2019), Aqueduct 3.0: Updated Decision-Relevant Global
wbcsd.org/Programs/Food-and-Nature/Water/Resources/ Water Risk Indicators. [PDF]. Available at www.wri.org/research/
spotlight-on-reduce-reuse-and-recycle aqueduct-30-updated-decision-relevant-global-water-risk-
indicators
8. ICMM (2017) Water Stewardship: Position Statement. [PDF].
Available at www.icmm.com/en-gb/about-us/member- 24. WWF (2020), Water Risk Filter Methodology. [PDF]. Available at
requirements/position-statements/water-stewardship waterriskfilter.panda.org/en/About/DataAndMethods
9. MCA (2021), Water Accounting Framework for the Minerals 25. WWF and WBCSD (2020), Right Tool for the Job: Tools and
Industry, Version 1.4. [PDF]. Available at minerals.org.au/sites/ Approaches for Companies and Investors to Assess Water Risks
default/files/WAF_UserGuide_v1.3_(Jan_2014).pdf and Shared Water Challenges. [PDF]. Available at www.wbcsd.
org/Programs/Food-and-Nature/Water/Resources/Right-tool-
10. CEO Water Mandate (2014), Corporate Water Disclosure for-the-job
Guidelines: Toward a Common Approach to Reporting Water
Issues. [PDF]. Available at ceowatermandate.org/files/ 26. SBTN (2020), Science-Based Targets for Nature: Initial Guidance
Disclosure2014.pdf for Business. [PDF]. Available at sciencebasedtargetsnetwork.
org/wp-content/uploads/2020/11/Science-Based-Targets-for-
11. GRI (2018), GRI 303: Water and Effluents 2018. [PDF]. Available at Nature-Initial-Guidance-for-Business.pdf
www.globalreporting.org/standards/media/1909/gri-303-water-
and-effluents-2018.pdf 27. WWF and H&M Group (2021), Putting water strategy into context:
A practical guide to connect corporate strategic objectives to
12. CDP (2021), Water Security 2021 Reporting Guidance. [Online]. local water context. [PDF]. Available at wwfint.awsassets.panda.
Available at www.cdp.net/en/guidance/guidance-for-companies# org/downloads/wwf_embedding_context_into_strategy_hr.pdf
8b7fadc232e1bab9268512963662f431
28. CEO Water Mandate and partners (2019), Setting Site
13. Alliance for Water Stewardship (2019), AWS International Water Water Targets Informed by Catchment Context: A Guide
Stewardship Standard, Version 2. [PDF]. Available at a4ws.org/ For Companies. [PDF]. Available at ceowatermandate.
the-aws-standard-2-0/ org/watertargets/wp-content/uploads/sites/30/2019/08/
CEOWaterMandateSiteWaterTargetsGuide.pdf
14. ICMM (2015), A Practical Guide to Catchment-Based Water
Management for the Mining and Metals Industry. [PDF]. Available 29. WRI and partners (2021), Setting Enterprise Water Targets: A
at: www.icmm.com/en-gb/guidance/environmental-stewardship/ Guide for Companies. [PDF]. Available at www.wri.org/research/
catchment-based-water-management setting-enterprise-water-targets-guide-companies
15. ICMM (2019), Adapting to a Changing Climate: Building 30. GRI (2016), GRI 101: Foundation 2016. [PDF]. Available at
resilience in the mining and metals industry. [PDF]. Available at www.globalreporting.org/standards/media/1036/gri-101-
www.icmm.com/en-gb/guidance/environmental-stewardship/ foundation-2016.pdf
adapting-climate-change-2019

APPENDICES

APPENDIX A: MAPPING ICMM WATER
The relationship between the ICMM water reporting metrics and those of key external disclosure platforms is summarised
in the following tables. To promote consistency and reinforce industry-specific best practice, ICMM members should
use ICMM water reporting metrics when reporting to external reporting platforms. Suggested footnotes are provided
REPORTING METRICS WITH EXTERNAL in Table A2 for member companies to include when reporting via external platforms to explain this position.
Guidance for mapping between the ICMM water reporting metrics and MCA’s WAF is provided in Appendix B.
REPORTING PLATFORMS • Table A1 – Mapping ICMM reporting metrics with external reporting platforms
• Table A2 – Mapping GRI and ICMM, and explanatory footnotes for ICMM members reporting to GRI
• Table A3 – Mapping of GRI disclosures 303-3, 303-4 and 303-5 against ICMM metrics
• Table A4 – Mapping of GRI facility-level information against ICMM metrics
• Table A5 – Mapping GRI supply chain information against ICMM metrics
Table A1 – Mapping ICMM reporting metrics with external reporting platforms
Reporting Metric ICMM Minimum Reporting GRI 303: Water and Effluents(a) SASB Metals and Mining WEF Stakeholder Capitalism DJSI Corporate Sustainability CEO Water Mandate Corporate CDP Water Security
Commitments (2021) Sustainability Accounting Metrics(c) Assessment for Mining and Water Disclosure Guideline(e) Questionnaire (f)
Standard(b) Metals(d)
Reporting context Consistent approach to water Framework for reporting Industry specific sustainability The SCMs are intended to Industry specific assessment Framework for reporting Framework for reporting
reporting for the mining and sustainability goals, reporting framework designed mainstream reporting on ESG of company sustainability corporate water disclosure to water on behalf of investors
metals industry performance and impacts for investors indicators for global benchmarking by stakeholders and supply chain members
investors
Metric Operational water: Operational Sum of all water drawn from Sum of all water drawn from all Same as SASB definition. Same as GRI definition. The volume of freshwater The sum of all water drawn
definition water: All water that enters the surface water, groundwater, sources including surface water abstraction from surface into the boundaries of the
operational water system used seawater or a third party for (including water from wetlands, or groundwater. Part of the organisation from all sources for
to supply the operational water any use over the course of the rivers, lakes and oceans), freshwater withdrawal will any use over the course of the
demand and is available for use. reporting period. groundwater, rainwater collected evaporate, another part will return reporting period.
OMW: Water that is actively directly and stored by the entity, to the catchment where it was For the metal and mining sector,
managed (eg physically pumped, water and wastewater obtained withdrawn, and yet another part water withdrawals include
actively treated or has material from municipal water supplies, may return to another catchment water diversions to enable
consumptive losses) without water utilities, or other entities. or the sea. comparability because it is
intent to supply the operational water that crosses the company
water demand. boundary.
Withdrawal
Reporting Operational water withdrawal Relates to GRI 303-3: Relates to EM-MM-140a: Relates to Planet: Core metrics Relates to section 2.3.4: For basic level reporting: • Relates to question W1.2b,
requirement volumes, by source type and • The total water withdrawal • The amount of water, in and disclosure: • Total municipal water supplies • Total water withdrawals located W1.2d, W1.2h (pp.11–12).
water quality (high and low), for: from all areas in megalitres, thousands of cubic meters, • Megalitres of water withdrawn. (or from other water utilities) in water-stressed areas. • Relates also to questions W5.1
• All sites (as aggregated totals). and a breakdown of this total by withdrawn from freshwater • The percentage of water in million cubic meters for • Percentage of total withdrawals and W5.1a (pp.48–49).
• For all sites situated in areas source.(2) sources. withdrawn in regions with High previous 4 years and indicate located in water-stressed or
of water stress (as aggregated • The total water withdrawal from • Water withdrawn in locations or Extremely High Baseline your target for current year. water-scarce areas.
totals). all areas with water stress in with high or extremely high Water Stress, according to WRI • Fresh surface water in million For advanced level reporting:
OMV volumes (for all sources), by megalitres, and a breakdown of baseline water stress (as Aqueduct Water Risk Atlas tool. cubic meters for previous 4
• Detailed location specific
water quality (high and low), for: this total by source.(2) classified by the WRI Aqueduct • Estimate and report the same years and indicate your target
withdrawals by source type
• A breakdown of total water tool) as a percentage of the information for the full value for current year.
• All sites (as aggregated totals). (surface water, renewable and
withdrawal from each of total water withdrawn chain where appropriate. • Fresh groundwater in million
• For all sites situated in areas non-renewable groundwater,
the sources listed above in cubic meters for previous 4 municipal water, recycled
of water stress (as aggregated
megalitres by Freshwater (< years and indicate your target water, runoff, saltwater and
totals).
1,000 mg/L TDS) and Other for current year. wastewater) for hot-spot areas.
water (> 1,000 mg/L TDS).(3)
Metric Water that is released to the Sum of effluents, used water and None None Only water used for cooling and Water effluents discharged to The sum of effluents and other
definition water environment (surface unused water released to surface returned to the source at equal or subsurface waters, surface water leaving the boundaries of
water, groundwater or seawater) water, groundwater, seawater higher quality should be reported waters or sewers that lead to the organisation and released to
or to a third party, including or a third party, for which the under discharge. rivers, oceans, lakes, wetlands, surface water, groundwater, or
operational water and OMW. organisation has no further use, treatment facilities and third parties over the course of
over the course of the reporting groundwater through either: the reporting period.
period. • A defined discharge point
Discharge
Water can be released into the (point-source discharge).

receiving waterbody either as • Over land in a dispersed or
(point source discharge or non- undefined manner (non-point-
point-source discharge. source discharge).
Water discharge can be authorised • Wastewater removed from the
or unauthorised. organisation via truck.
• Discharge of collected rainwater
or domestic sewage is not a
discharge.

REPORTING METRICS TO OTHER
EXTERNAL REPORTING PLATFORMS
Reporting Total discharge volumes Relates to GRI 303-4: None None Relates to section 2.3.4: For advanced level reporting: • Relates to question W1.2b,
requirement (operational water and OMW), • The total water discharge to • Water returned to the source • Detailed location specific W1.2i, W2.2a, W2.2b (pp.11–13,
by destination and water quality all areas in megalitres and of extraction at similar or discharges by destination type 23–24).
(high and low), for: a breakdown of this total by higher quality as raw water (groundwater, sewers and • Also relates to questions W5.1
• All sites (as aggregated totals). destination. extracted (only applies to fresh surface water) and quality (for and W5.1a (pp.48–49).
surface water and groundwater hot-spot areas).
Discharge
• All sites situated in areas of • A breakdown of total water

water stress (as aggregated discharge to all areas in withdrawal).
totals). megalitres by Freshwater and
Other water.(3)
• The total water discharge to
all areas with water stress in
megalitres and a breakdown
of this total by Freshwater and
Other water.(3)
Metric Water that is removed by Sum of all water that has been Water that evaporates during Same as SASB definition Total net freshwater consumption The volume of freshwater The amount of water that is
definition evaporation, entrainment (in withdrawn and incorporated into withdrawal, usage and discharge; = Municipal water (A) + Fresh used and then evaporated or drawn into the boundaries of the
product or waste) or other losses, products, used in production water that is directly or indirectly surface water (B) + Fresh ground incorporated into a product. It organisation and not discharged
and not released back to surface or generated as waste, has incorporated into the entity’s water (C) - Water returned also includes water abstracted back to the water environment
water, groundwater, seawater evaporated, transpired, or been product or service; water that to the source of extraction from surface or groundwater or a third party over the course
or a third party (including consumed by humans or livestock, does not otherwise return to the at similar or higher quality in a catchment and returned to of the reporting year. Water
operational water and OMW). or is polluted to the point of being same catchment area from which as raw water extracted (D). another catchment or the sea. It is consumption in metals and
unusable by other users, and it was withdrawn, such as water Please do not include salt or important to distinguish the term mining sector should report
so not released back to surface returned to another catchment brackish water into the reported ‘water consumption’ from the on the volumes of water lost to
water, groundwater, seawater area or the sea. figures. Rainwater collected term ‘water withdrawal’ or ‘water evaporation from open water
or a third party over the course and wastewater should not be abstraction’. surfaces, entrained in remaining
of the reporting period. Water reported. waste material (such as tailings,
Consumption
consumption includes water stored coarse rejects, and concentrates)

during the reporting period for or water stored over the reporting
use or discharge in a subsequent year.
reporting period.
Reporting Total consumption volumes Relates to GRI 303-5: Relates to EM-MM-140a: Relates to Planet: Core metrics Relates to section 2.3.4: For advanced level reporting • Relates to question W1.2b
requirement (operational water and OMW) for: • The total water consumption • The amount of water, in and disclosure: • Total net freshwater relates to: (pp.11– 13)
• All sites (as aggregated totals). from all areas in megalitres. thousands of cubic meters, • Megalitres of water consumed. consumption (A+B+C+D). • Detailed location specific • Also relates to questions W5.1
• All sites situated in areas of • The total water consumption consumed in its operations. • The percentage of water consumption (for hot-spot and W5.1a (pp.48–49).
water stress (as aggregated from all areas with water stress • Water consumed in locations consumed in regions with High areas).
totals). in megalitres. with High or Extremely High or Extremely High Baseline
• The change in water storage Baseline Water Stress as a Water Stress, according to WRI
in megalitres, if water storage percentage of the total water Aqueduct Water Risk Atlas tool.
has been identified as having a consumed. • Estimate and report the same
significant water-related impact. information for the full value
chain where appropriate.
Metric Water that has been used in an None None None None The act of processing used water Water and wastewater (treated
definition operational task and is recovered and wastewater through another or untreated) that has been
and used again in an operational cycle before discharge to final used more than once before
Reuse/Recycle
task, either without treatment treatment and discharge to the being discharged from the
(reuse) or with treatment environment. organisation’s boundary, so that
(recycle). water demand is reduced. This
may be in the same process
(recycled), or used in a different
process within the same facility
or another of the organisation’s
facilities (reused).

Reporting Water reuse/recycle volumes for: None None None None For advanced level reporting Reuse/recycle questions removed
Reuse/Recycle
requirement • All sites (as an aggregated relates to: in the 2020 questionnaire.
total). • Recycled water identified by
• All sites situated in areas of withdrawal source type.
water stress (as an aggregated • Volume of water recycled to
total). demonstrate internal action to
improve efficiency.
Risk definition The possibility of an entity experiencing a water-related challenge (eg water scarcity, water stress, flooding, infrastructure decay, drought). The extent of risk is a function of the likelihood of a specific challenge occurring and the severity of the challenge’s
impact. The severity of impact itself depends on the intensity of the challenge, as well as the vulnerability of the actor (CEO Water Mandate (2014)).
Opportunity Refers to the potential positive impact on an organisation resulting from improved water security or an action to progress it, eg cost savings, access to new markets, supply chain resilience (CDP Water (2020)).
definition
Reporting Report: Relates to GRI 303-1, provide a Relates to EM-MM-140a: Relates to Planet: Expanded None For basic level reporting: • Relates to question W2.1a and
requirement • The proportion of sites (as description of: • Analyse all operations for water metrics and disclosure: • High level assessment of risks W-MM3.2c.
an absolute number or a • How the organisation interacts risks and identify activities • Report wherever material at a portfolio level. • Relates to questions W3.3,
percentage) located in water- with water, including how and that withdraw and consume along the value chain: the • High level opportunities W4.1 and W4.2 on risk and
Water risks and opportunities
stressed areas. where water is withdrawn, water in locations with High valued impact of freshwater assessment. W4.3 on opportunities.
consumed and discharged, (40–80%) or Extremely High (> consumption and withdrawal. • Relates to question W6.6 on
For advanced level reporting
and the water-related impacts 80%) Baseline Water Stress responses to risks.
relates to:
caused or contributed to, as classified by WRI Aquaduct
• Detailed assessment of risks • Relates to questions W7 on
or directly linked to the Water Risk Atlas tool.
based on extensive, location business strategy and climate
organisation’s activities, • List of facilities or operations
specific analysis at the facility change risk.
products or services by a located in areas of High or
business relationship. level.
Extremely High Baseline Water
• Approach used to identify Stress. • Detailed assessment of
water-related impacts, including opportunities.
scope, timeframe, and tools or • Value chain risks and
methodologies. opportunities.
• How water-related impacts
are addressed, including how
the organisation works with
stakeholders to steward water
as a shared resource, and
how it engages with suppliers
or customers with significant
water-related impacts.
References: Notes:
a. GRI (2018), GRI 303: Water and Effluents 2018. [PDF]. Available at www. d. Dow Jones Sustainability Index (DJSI) (2020), Corporate Sustainability Some ICMM members are listed as Aluminium or Iron and Steel industries rather than Mining and Metals for both DJSI and SASB platforms. While DJSI uses the same
globalreporting.org/standards/media/1909/gri-303-water-and-effluents-2018. Assessment for Mining and Metals [PDF/Online]. https://portal.csa.spglobal. reporting metrics across 50+ industries, SASB requires Iron and Steel Producers to report recycled water as a percentage (recycled volume divided by the volume of
pdf com/survey/documents/SAM_CSA_2020_Sample_Questionnaire_MNX.pdf withdrawn water), any volume of water reused multiple times is to be counted as recycled each time it is recycled and reused. There is no such requirement in the Metal
b. Sustainability Account Standards Board (SASB) (2018), Metals and Mining e. C
EO Water Mandate (2014), Corporate Water Disclosure Guidelines: and Mining Standard, which is why this section of the table above is blank.
Sustainability Accounting Standard.[PDF]. Available at www.sasb.org/wp- Toward a Common Approach to Reporting Water Issues. [PDF]. Available at
content/uploads/2018/11/Metals_Mining_Standard_2018.pdf ceowatermandate.org/files/Disclosure2014.pdf There are variations in the terms and key metrics required for reporting across the numerous disclosure platforms. To promote consistency and reinforce industry-specific
best practice, ICMM members should use ICMM water reporting metrics when reporting to external reporting platforms, including GRI (which is a condition of ICMM
c. World Economic Forum (WEF) (2020), Measuring Stakeholder Capitalism: f. CDP (2021), Water Security Questionnaire: Reporting Guidance. [Online].
membership). Suggested footnotes are provided in the table below for member companies to explain this position.
Towards Common Metrics and Consistent Reporting of Sustainable Value Available at www.cdp.net/en/guidance/guidance-for-companies#8b7fadc232e1
Creation. [PDF]. Available at www.weforum.org/reports/measuring- bab9268512963662f431
stakeholder-capitalism-towards-common-metrics-and-consistent-reporting-
of-sustainable-value-creation

Table A2 – Mapping GRI and ICMM, and explanatory footnotes for ICMM members reporting to GRI
Element ICMM GRI
1) Interactions Narrative
with water 1.1 What are the company’s main: 303-1a
a. water activities?
b. water sources used for withdrawal?
c. consumptive water uses?
d. water discharges?
Metrics
1.2 Present the following volumes (in megalitres) aggregated for all sites: 303-3a, 303-3c
a. Operational water withdrawal by source type (surface water, groundwater, seawater and third party water) and water quality category (high and low).
b. OMW withdrawal by water quality category (high and low).
c. Total discharge by destination type (surface water, groundwater, seawater and to third parties) and water quality (high and low). 303-4a, 303-4b
d. Total consumption. 303-5a
1.3 Present the following volumes (in megalitres) aggregated for all sites situated in water stressed areas: 303-3b
a. Operational water withdrawal by source type (surface water, groundwater, seawater and third party water) and water quality category (high and low).
b. Other managed water withdrawal by water quality category (high and low).
c. Total discharge by destination type (surface water, groundwater, seawater and to third parties) and water quality (high and low). 303-4c
d. Total consumption. 303-5b
2) Water challenges Narrative

and opportunities 2.1 Overall, how material is water to business value and performance?
2.2 What are the material water risks or challenges facing the company? 303-1a
2.3 Does the company hold significant operations in water stressed areas?
2.4 Has the company had any material regulatory non-compliances relating to the quality of its discharges? If yes, briefly describe. 303-4d iii
2.5 What water opportunities are available to the company? 303-1a
Metrics
2.6 Provide the proportion of sites (as an absolute number or a percentage) located in water stressed areas.
3) Commitment Narrative
and response 3.1 How does the company integrate water into business strategy and leadership?
3.2 What are the company’s approach and commitments to water stewardship? 303-1b
3.3 How does the company promote stakeholder engagement, and with whom? 303-1c
3.4 How does the company identify and manage material water risks and realise opportunities? Including risks associated with: 303-1d
a. Water quality? 303-2a
b. Exposure to water stress? 303-4d
c. Climate change? 2.4.2
3.5 Does the company set water performance targets? If so, describe what targets are set and why. If not, outline why not.
Include any relevant case studies to illustrate
Metrics
3.6 Present operational water reuse/recycle volumes for:
a. All sites (as an aggregated total).
b. For all sites situated in water stressed areas (as an aggregated total).

ICMM Standardised Reporting Metrics ICMM Standardised footnotes for reporting to GRI STD 303
Metric Source/Destination/Type Volume of Water by Quality GRI Metric GRI Suggested explanatory ICMM footnote
reference
High (ML) Low (ML) Total (ML)
Withdrawal (303-3-a) Aligned with ICMM definitions, the following two metrics are used to
All sites (303-3-b) appropriately describe water withdrawal in the mining and metals
Surface Water (303-3-c-i) (303-3-c-ii) (303-3-a-i) and all context:
related • Operational water: All water which enters the operational water
Groundwater (303-3-c-i) (303-3-c-ii) (303-3-a-ii) system used to meet the operational water demand (and is available
Operational water for use).
Seawater (303-3-c-i) (303-3-c-ii) (303-3-a-iii) • OMW: Water which is actively managed (eg physical pumped, actively
withdrawal
Third-Party Water (303-3-c-i) (303-3-c-ii) (303-3-a-v) treated, or has material consumptive losses) without intent to meet
the operational water demand.
Total (303-3-c-i) (303-3-c-ii) (303-3-a)
Water quality (303-3-c-i) Aligned with ICMM definitions, water is accounted and reported by the
Other Managed Water withdrawal (303-3-a) (303-3-c-ii) following two categories:
(303-4-b-i) • High quality water – high socio-environmental value with multiple
Surface Water (303-4-a-i) (303-4-b-ii) potential beneficial uses and/or receptors.
Groundwater (303-4-a-ii) • Low quality water – lower socio-environmental value as the poorer
quality may restrict potential suitability for use by a wide range of
Total Discharge1 Seawater (303-4-a-iii) other users/receptors, excluding adapted ecosystem function.
The categories have been defined to maximise transparency in the
Supply to Third Party (303-4-a-iv)
mining and metals context; and are based on a range of physical-
Total (303-4-b-i) (303-4-b-ii) (303-4-a) chemical-biological water characteristics appropriate to the local
context.
Total consumption1 (303-5-a)
Produced water (303-3-a-iv) Aligned with ICMM definitions, water entrained in ore extracted from
Operational water reuse/recycle (303-3-b-iv) the ground is reported as a withdrawal from groundwater (not as
produced water).
Operational water use (recommended only)
Consumption (303-5-a) Aligned with ICMM definitions, consumption is the sum of water
Change in storage (delta storage) (recommended only) (303-5-c)
(303-5-b) removed by evaporation, entrainment (in product and waste) and other
losses. To maximise transparency, consumption does not include any
Sites situated in water stressed areas change in storage (delta storage), which may be reported as a separate
Surface Water (303-3-c-i) (303-3-c-ii) (303-3-b-i) value.
Groundwater (303-3-c-i) (303-3-c-ii) (303-3-b-ii) Change in storage (303-5-c) Aligned with ICMM recommendations, the change in storage volume is
reported to allow complete transparency of the overall water balance;
Operational water and does not indicate an associated water-related impact.
Seawater (303-3-c-i) (303-3-c-ii) (303-3-b-iii)
withdrawal
Third-Party Water (303-3-c-i) (303-3-c-ii) (303-3-b-v)
Key
Total Withdrawal (303-3-b)
GRI required metrics
Other Managed Water withdrawal
Direct correspondence between ICMM and GRI requirements
Surface Water Indirect correspondence – use ICMM standardised footnote
Groundwater Outside scope of ICMM minimum reporting commitments
Total Discharge 1
Seawater
ICMM standardised footnotes
Water withdrawal
Total (303-4-c-i) (303-4-c-ii) (303-4c)
Water quality
Total consumption1 (303 – 5b)
Produced water
Consumption
Operational water use (recommended only)
Change in storage
Change in storage (delta storage) (recommended only)
Note: 1 includes ICMM operational water and other managed water

Table A3 – Mapping of GRI disclosures 303-3, 303-4 and 303-5 against ICMM metrics
This is an example template taken from GRI 303: Water and Effluents 2018 and offers an example of how to present
information for Disclosures 303-3, 303-4, and 303-5. The example template has been mapped against the ICMM metrics
using the key provided.
Water withdrawal (303-3) Water discharge (303-4)

All areas Areas with All areas Areas with
water stress water stress
Water withdrawal Surface water (total) ML (303-3-a-i) ML (303-3-b-i) Water discharge by Surface Water ML (303-4-a-i)
by source destination
Freshwater (≤1,000 mg/L TDS) ML (303-3-c-i) ML (303-3-c-i) Groundwater ML (303-4-a-ii)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii) Seawater ML (303-4-a-iii)
Groundwater (total) ML (303-3-a-ii) ML (303-3-b-ii) Third-Party Water (total) ML (303-4-a-iv)
Freshwater (≤1,000 mg/L TDS) ML (303-3-c-i) ML (303-3-c-i) Third-Party Water sent for use to other organisations ML (303-4-a-iv)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii) Total water Surface Water + Groundwater + Seawater + Third-Party ML (303-4-a) ML (303-4-c)
discharge Water (total)
Seawater (total) ML (303-3-a-iii) ML (303-3-b-iii)
Water discharge Freshwater (≤ 1,000 mg/L TDS) ML (303-4-b-i) ML (303-4-c-i)
Freshwater (≤1,000 mg/L TDS) ML (303-3-c-i) ML (303-3-c-i)
by freshwater and
Other Water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii) other water Other water (> 1,000 mg/L TDS) ML (303-4-b-ii) ML (303-4-c-ii)
Produced water (total) ML (303-3-a-iv) ML (303-3-b-iv)
Water discharge by No treatment ML (clause 2.4.2)
Freshwater (≤1,000 mg/L TDS) ML (303-3-c-i) ML (303-3-c-i) level of treatment
Treatment level [Provide the title for treatment level] ML (clause 2.4.2)
Note that this is
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii) recommended, but not Treatment level [Provide the title for treatment level] ML (clause 2.4.2)
required
Third-Party Water (total) ML (303-3-a-v) ML (303-3-b-v)
Treatment level [Provide the title for treatment level] ML (clause 2.4.2)
Freshwater (≤1,000 mg/L TDS) ML (303-3-c-i) ML (303-3-c-i)
Water consumption (303-5)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii)
All areas Areas with
Total Third-Party Water Surface Water ML (303-3-b-v)
withdrawal by withdrawal water stress
source Groundwater ML (303-3-b-v)
Water consumption Total water consumption ML (303-5-a) ML (303-5-b)
Seawater ML (303-3-b-v)
Change in water storage, if water storage has been ML (303-5-c)
Produced Water ML (303-3-b-v) identified as having a significant water-related impact
Total water Surface Water (total) + Groundwater (total) + Seawater ML (303-3-a) ML (303-3-b)
withdrawal (total) + Produced Water (total) + Third-Party Water (total) Key for mapping against ICMM metrics
GRI required metrics ICMM standardised footnotes
Direct correspondence between ICMM and GRI Water withdrawal
requirements.
Water quality
Indirect correspondence – use ICMM explanatory
footnote. Produced water
Outside the scope of ICMM minimum reporting Consumption
commitments.
Change in storage
GRI recommended metrics
Indirect correspondence – outside ICMM scope
but can be derived from approach/metrics.
Outside scope of ICMM minimum reporting
commitments.

Table A4 – Mapping of GRI facility-level information against ICMM metrics

This is an example template taken from GRI 303: Water and Effluents 2018 and provides an example of how to present
information on facilities located in areas with water stress as per the reporting recommendations specified in Disclosures
303-3 (clause 2.2.1) and 303-5 (clause 2.5.1). The example template has been mapped against the ICMM metrics using the
key provided.
Facilities in areas with water stress Facility A Facility B [Facility X]

Water withdrawal Surface Water ML ML ML
(clause 2.2.1) Groundwater ML ML ML
Seawater ML ML ML
Produced Water ML ML ML
Third-Party Water ML ML ML
Water consumption Total water consumption ML ML ML

(clause 2.5.1)
Table A5 – Mapping GRI supply chain information against ICMM metrics

This is an example taken from GRI 303: Water and Effluents 2018 of how to present information on the organisation’s
suppliers as per the reporting recommendations specified in Disclosures 303-3 (clause 2.2.2), 303-4 (clause 2.4.3), and
303-5 (clause 2.5.2). The example template has been mapped against the ICMM metrics using the key provided.
Water withdrawal Total water withdrawal in megaliters by suppliers with significant water-related
impacts in areas with water stress ML
(clause 2.2.2)
Water discharge Percentage of suppliers with significant water-related impacts from water discharge
that have set minimum standards for the quality of their effluent discharge %
(clause 2.4.3)
Water consumption Total water consumption in megaliters by suppliers with significant water-related
impacts in areas with water stress ML
(clause 2.5.2)
Key for mapping against ICMM metrics

GRI required metrics ICMM standardised footnotes
Direct correspondence between ICMM and GRI Water withdrawal
requirements.
Water quality
Indirect correspondence – use ICMM explanatory
footnote. Produced water
Outside the scope of ICMM minimum reporting Consumption
commitments.
Change in storage
GRI recommended metrics
Indirect correspondence – outside ICMM scope
but can be derived from approach/metrics.
Outside scope of ICMM minimum reporting
commitments.

APPENDIX B: MAPPING ICMM
METRICS WITH MCA'S WAF
Table B1 - Summary of ICMM and WAF metrics
ICMM reporting metrics are based on WAF metrics and An operational example of using WAF metrics to generate ICMM Metric ICMM Definition WAF Metric
water quality categories. The key difference between these ICMM reporting metrics is provided in Appendix C. Operational Water Water that enters the operational water system WAF Inputs – from surface water,
systems is perspective. WAF is a bespoke mine site water Withdrawal used to meet the operational water demand. groundwater, seawater and third parties.
accounting tool, which is based on an input-output model Table B1 – Summary of ICMM and WAF metrics
OMW Withdrawal Water that is actively managed (eg physically WAF Diversion Inputs –from surface water,
(see box below). The same basic accounting approach, Table B2 – Mapping WAF input-output statement to ICMM pumped, actively treated or has material groundwater, seawater and third parties.
definitions and metrics are used by ICMM. However, the reporting metrics (inputs – withdrawal) consumptive losses) without intent to supply the
metrics and quality categories have been renamed and operational water demand.
Table B3 – Mapping WAF input-output statement to ICMM
simplified to describe water dependency and performance
reporting metrics (outputs – discharge and consumption) Total Discharge Water that is released to the water environment Sum of:
for the purpose of external reporting (see Section 2.4).
Table B4 – Mapping WAF statement of operational (surface water, groundwater or seawater) or to a • WAF Outputs – to surface water,
efficiencies to ICMM reporting metrics third party, including operational water and OMW. groundwater, seawater and third parties.
Direct mappings between WAF and ICMM metrics and
quality categories are summarised in the following tables. Table B5 – Mapping WAF and ICMM water quality categories • WAF Diversion Outputs – to surface water,
groundwater, seawater and third parties.
Total Consumption Water that is removed by evaporation, Sum of:

entrainment (in product or waste) or other • WAF Outputs – to other (evaporation,
Box B1 losses, and not released back to surface water, entrainment and task loss).
groundwater, seawater or a third party (including
• WAF Diversion Outputs – to other
Points to note operational water and OMW).
(evaporation, entrainment and task loss).
Brief overview: MCA WAF Reuse/Recycle Water that has been used in an operational task Sum of:
A bespoke water accounting framework for the mining and metals industry. and is recovered and used again in an operational • Total volume of reused water (untreated
task, either without treatment (reuse) or with worked water)
treatment (recycle).
• Total volume of recycled water (treated
Surrounding community and environment
worked water)
Operational Facility Operational Water Use The volume of operational water used in Total of all flows to tasks
Each input Each output operational tasks.
has a quality Task has a quality (recommended for
category category reporting)
Delta Storage The net change (positive or negative) in the The net change (positive or negative) in the
Input Output (∆Storage) volume of water in storage (operational water and volume of water in storage for input-output
(recommended for OMW) during the reporting period. flows and diversion flows during the reporting
Store Treat (if any) reporting) period.
Note: ICMM OMW is equivalent to WAF diversions.
Divert
It comprises two key components that are directly relevant – Outputs: Water removed from the operational facility
to generating ICMM water reporting metrics, as outlined after it has been through a task, treated or stored for
below: use by the operational facility.
– Diversions: Water that flows from an input to an
1. Input-Output Statement: This describes water flows output without being utilised by the operational
(and associated quality) between the environment and facility.
the operational facility, including: 2. Statement of Operational Efficiencies: This describes
– Inputs: Water received by the operational facility for the proportion of reused and recycled flows in relation
intended use by the operational facility. to the total flows to tasks

APPENDIX B: MAPPING
ICMM METRICS WITH
MCA’S WAF
Table B2 – Mapping WAF input-output statement to ICMM reporting metrics (inputs and withdrawal)
WAF Input-Output Statement ICMM Water Reporting Metrics

Input- Source/ Inputs/ Volume of Water by Quality Metric Source Volume of Water
Output Destination Outputs Category Number (ML) by Quality(ML)
1 2 3 Total High Low Total
Precipitation and Run-off
Surface Water Rivers and Creeks Surface Water
External Surface Water Storages
Aquifer Interception
Groundwater Borefields Groundwater

Operational Water
Input Entrainment
Withdrawal
Estuary
Seawater Seawater
Sea/Ocean
Contract/Municipal
Third Party Supply Third Party Water
Waste Water
Total Inputs Total Op Water
Discharge
Surface Water
Environmental Flows
Aquifer Interception
Groundwater Borefields
Diversion Entrainment OMW

Input Estuary Withdrawal
Seawater
Sea/Ocean
Contract/Municipal
Third-Party Supply
Waste Water
Total Diversion Inputs Total OMW
Notes: For mapping water quality categories: ICMM High = WAF Category + WAF Category 2; and ICMM Low = WAF Category 3 (see Table B5)

APPENDIX B: MAPPING
ICMM METRICS WITH
MCA’S WAF
Table B3 – Mapping WAF input-output statement to ICMM reporting metrics (outputs, discharge and consumption)

Input- Source/ Inputs/ Volume of Water by Quality Metric Source Volume of Water
Output Destination Outputs Category Number (ML) by Quality (ML)
Discharge
Surface Water Surface Water
Environmental Flows
Seepage
Groundwater Groundwater
Reinjection Operational (Op)
Discharge to Estuary Water Discharge
Seawater Seawater
Discharge to Ocean
Output
Supply to Third Party Supply to Third Party
Total Op Water Discharge
Evaporation
Operational Water
Other Entrainment Total Op Water Consumption
Consumption
Task Loss
Total Outputs
Discharge
Environmental Flows
Seepage
Reinjection
OMW Discharge
Discharge to Estuary
Seawater Seawater
Discharge to Ocean
Diversion Output
Supply to Third Party Supply to Third Party
Total OMW Discharge
Evaporation
Total OMW
Other Entrainment OMW Consumption
Consumption
Task Loss
Total Diversion Outputs
Total Discharge (Op Water + OMW)
Total Consumption (Op Water + OMW)
Notes: For mapping water quality categories: ICMM High = WAF Category + WAF Category 2; and ICMM Low = Category 3 (see Table B5)

APPENDIX B: MAPPING
ICMM METRICS WITH
MCA’S WAF
Table B4 – Mapping WAF statement of operational efficiencies to ICMM reporting metrics
WAF Operational Efficiencies ICMM reporting metrics

Total of all flows to tasks (ML/a) Corresponds to operational water use
Total inflows to mixed water store (ML/a)
Total untreated worked water flows to tasks (ML/a) Sum of untreated and treated worked water flows
to tasks corresponds to operational reuse/recycle
Reuse efficiency (%) volume
Total treated worked water flows to tasks (ML/a)
Recycle efficiency (%)
Table B5 – Mapping WAF and ICMM water quality categories
WAF water quality categories ICMM water quality categories

Category 1 High Quality
Water of a high quality and may require minimal High with multiple potential beneficial uses and/or receptors –
and inexpensive treatment (eg disinfection and pond including water supply for drinking, agriculture, food production,
settlement of solids) to raise the quality to appropriate amenity value, industrial uses and ecosystem function.
drinking water standards.
Category 2
Water of a medium quality with characteristics covering a
range of values. Moderate treatment, such as disinfection,
neutralisation, removal of solids and chemicals, would be
required to meet applicable drinking water standards.
Category 3 Low Quality

Water of low quality with characteristics including Low with reduced suitably for use by a wide range of users/
high values of TDS, elevated levels of dissolved metals receptors – excluding potential industrial uses and adapted
or extreme pH levels. Significant treatment would be ecosystem function.
required to meet applicable drinking water standards.
Note: ICMM and WAF water quality categories are based on the theoretical level of treatment required to raise the quality of the water to drinking water
standards; and use the same classification principles (see Section 2.4.2 and Figure 3)

APPENDIX C: OPERATIONAL
EXAMPLE OF SITE WATER
ACCOUNTING AND ASSESSMENT • Surface water flow is typically ephemeral (non-permanent) is crushed and milled; and then concentrated using
and shows a flashy response to rainfall, especially within flotation, sorting and thickening techniques.
the upper catchment. The highest flows typically occur from • The copper concentrate slurry is transported by road to a
Site level information provides the fundamental building OPERATIONAL EXAMPLE: November to January, associated with snow and ice melt port facility. The tailings are thickened and pumped to a
blocks of accurate and consistent external reporting. This in the Andes. Localised areas of semi-permanent flow may TSF.
CHILEAN COPPER MINE SITE
appendix provides an operational example of site water also occur due to domestic and/or mining discharges, and
accounting and assessment for the purpose of meeting the STEP 1: UNDERSTANDING THE SITE groundwater springs. Operational water supply and third-party allocations
ICMM minimum reporting commitments for a copper mining AND LOCAL WATER CONTEXT • Surface water flow becomes more permanent with
• A supply borefield situated within the catchment, but at
site in Northern Chile. It illustrates a five-step approach increasing distance downstream towards the coast. Water
distance from the site, is used to meet the operational
to compiling the site level information required to support 1a) Site location and catchment setting supply dams have been installed on the major river.
water demand. The borefield abstracts groundwater from
accurate and consistent external reporting to the ICMM • Groundwater potential within the valley floor areas is
Site setting and climatic conditions the alluvial aquifer in the lower section of the major river.
minimum requirements: moderate, associated with the occurrence of saturated The water is pumped via a series of tanks and pumping
• The case study site is a copper operation situated in the alluvial fill. However, groundwater potential increases stations to the mine site. The water is of high quality.
Step 1: Understanding the site and local water context.
foothills of the Andes Mountains, approximately 1,000 m significantly in the lower section of the major river, where
Step 2: Summarising site details, context and boundaries. • Water abstracted from the supply borefield and pumped to
above sea level and around 35 km inland from the coast in the saturated alluvial fill forms a regionally important
the mine site is also used to supply third parties including
Step 3: Site water accounting and ICMM reporting metrics. Northern Chile. aquifer.
local residents.
Step 4: Summarising site risk, opportunity and response. • The landscape in the area typically comprises dry, rocky • Groundwater potential away from the valley floor areas
• Dewatering of the open pit is undertaken to maintain safe
Step 5: Summarising site information for aggregation. terrain with incised valleys and sparse natural vegetation. is variable. Locally important aquifers may occur where
working conditions using a system of ex-pit wells and
In upland areas, the valleys form deep ravines with steep intense fracturing of the bedrock creates secondary
in-pit sumps. The dewater is used for process supply; and
This example follows the illustrative approach outlined in sides. However, nearer to the coast, the topography permeability. However, these aquifers are highly dependent
a component of the dewater derived from the ex-pit wells
Section 2.5 for assessing and summarising context, risk, becomes more subdued as the valleys become wider with on rainfall recharge to maintain sustainable yields.
is used to maintain local wetland function. The dewater
opportunity and response. This illustrative approach is increasing thicknesses of sandy alluvial deposits which • Ambient water quality (surface water and groundwater) typically shows elevated levels of EC, sulphates and
presented for guidance only; and should not constrain or create flat valley bottoms. is typically good. However, elevated levels of electrical metals (TDS 2,200 mg/L).
limit the approach used by individual companies, nor be used conductivity (EC), sulphates and metals (aluminium,
• The area has a semi-arid interior climate and is situated
as a template for auditing purposes. Further, this example arsenic, copper, iron and manganese) do occur, associated Operational water activities
in a transitional zone between the desert climate of the
demonstrates an internal assessment and data collation with both natural and anthropogenic (mining) sources.
Atacama to the north and the Mediterranean climate of
process which can contain commercially sensitive information • A simplified water flowchart is provided in Figure C1.
Central Chile to the south. • In addition, surface water quality may be locally impacted
and is not intended for external disclosure. • Water use across the site has been configured to
• The average annual temperature is 17C, characterised by by discharges from industrial sites and sewage treatment
plants. Acid and metalliferous drainage (AMD) associated maximise the recovery and reuse, minimise losses and
The example presented is based on a diverse range of warm summers – with an average daily range of 12–28C in
with abandoned mine workings also occurs in some areas reduce the need for additional ‘make-up’ water (ie the
material compiled from different sources, including operating January – and mild winters – with an average daily range of
of the catchment. volume of new water required to meet the operational
sites, publicly available information and broader experience of 6–17C in June.
water demand).
global mine water management practices. Thus, the operation • Annual total evapotranspiration rates are high at 2,300 Land use • Water abstracted from the supply borefield is pumped to
presented does not represent any individual site or mining mm/a, with low atmospheric humidity and cloud cover.
company. the freshwater reservoir.
• Annual precipitation is very low, with a long-term average • Mining and agriculture are the dominant land uses in the
catchment. • Water in the freshwater reservoir is used to: top up the
of 140 mm/a for the site, and strongly seasonal, with the
process water dam; supply the processing plant; and
majority – 85 per cent – of annual precipitation occurring as • There are several established mining districts within control dust.
rainfall between May and August. Precipitation associated the catchment which have extensive historic workings,
with summer storms also occurs, especially in the • The process water dam is used to supply the processing
active operations and growth potential. Mining in this area
mountainous areas. plant and for dust control purposes. The process water
produces copper, gold, silver, manganese and arsenic.
dam receives new water from the freshwater reservoir,
• Annual precipitation is strongly influenced by El Niño and La
• Agriculture is limited to the flat valley floor areas, which dewater from the pit, and reclaimed water from the TSF
Niña events. For example, the area may receive two to three
have been cultivated to produce grapes for wine and (decant and drain 1).
times the average precipitation during El Niño years, and
pisco, avocados, citrus, papayas and olives. These crops • The ore feed to the processing plant contains entrained
only half, or less, during La Niña years.
are dependent on the water supply associated with the water. Water is also entrained in the copper concentrate
• Natural run-off rates within the catchment are typically surface water channels and associated valley fill aquifers. product leaving the processing plant (8 per cent water).
high, at 85–90 per cent, due to the occurrence of thin Agricultural production is supported by an extensive system
soil cover, typically low permeability bedrock and steep • Tailings slurry (35 per cent solids) is pumped from the
of irrigation channels.
topography. processing plant to the thickener plant, where the tailings
are thickened (65 per cent solids) and then pumped to the
1b) Operational Overview
Catchment setting and water resources TSF.
• The operation comprises an open pit and a processing plant • Water recovered in the thickening plant is treated and
• The site is situated near the upgradient boundary of a
which produces copper concentrate (65 ktpa). used to supply the processing plant. The processing plant
catchment, of approximately 10,000 km2, which rises in
• The supergene (sulphide) portion of the copper porphyry also receives water recovered from the TSF (drain 2).
the high Andean Mountains and discharges to the Pacific
Ocean. deposit is excavated in an open pit. The extracted ore

EXAMPLE OF SITE ACCOUNTING
AND ASSESSMENT
• The operation is essentially a zero discharge site, however, and a calibrated hydrological model is used to simulate 1c) Water stress, risk, opportunity and management declared as exhausted (or depleted) with restrictions placed
small amounts of seepage to groundwater from the TSF are TSF inputs and outputs, including rainfall-run-off (from response on the allocation of new water rights.
expected (and modelled). disturbed ground), groundwater seepage and evaporation. • Further, sustainability assessments of one of the main
Monitoring of ore moisture content is undertaken for Water risk assessment tool results
• Water meters are installed to monitor operational flows aquifers in the catchment suggest that the level of currently
across the site and are used to maintain an up-to-date processing purposes. allocated consumptive water rights substantially exceeds
• Two publicly available water risk assessment tools (WWF
water balance. Measurements of daily rainfall are made Water Risk Filter and WRI Aqueduct Water Risk Atlas) have the sustainable supply level.
been used to provide a high-level screen of the water risks • The potential for conflict between water uses and users
Aggregating site water metrics for external reporting (to avoid double counting) associated with the catchment. The results are outlined in is well established and escalating with on-going conflicts
Tables C1 and C2 below. They provide an important input between the farming community, civil society groups and
to the detailed site level risk and opportunity assessment mining companies.
Supply to local community
process (see Step 4).
Climate Change
Water stress and security
• Aligned with the company’s wider approach, a range of
Supply to adjacent mine • The above water risk assessment tools indicate that water climate transition and physical scenarios are used to
Wellfield #1 Wellfield #2 scarcity and stress present the most significant risk in this understand the potential impact of climate change over
2,632
catchment. Additional local site knowledge is provided different time horizons. They indicate that current water
63 below around water stress, water security and the site’s stress and scarcity challenges will likely increase for the
Task loss management response. following reasons:
7,275
• In summary, freshwater resources in the catchment are – A 2–4C temperature increase.
% scarce. Water stress is high and increasing due to limited – An increase in the number of hot and windy days in
648 19
Ore % Water entrained product resources and rising demands, compounded by the impacts summer, which is likely to increase evapotranspiration
moisture of climate change. rates.
– A decrease in the number of cold days in winter,
Water scarcity which is likely to reduce the occurrence of frost and
116 snow, associated meltwater run-off and groundwater
• Water resources in the catchment are highly dependent on
24,723 recharge.
Freshwater reservoir rainfall to maintain surface water flows and groundwater
– A decrease in the occurrence of extreme rainfall events
recharge. However, long-term monitoring in the lower
during April to August, which may reduce the risk of
3,833 catchment shows a marked decline in annual precipitation
41,608 24,723 since the early 20th century. Despite the influence of El Niño flood events
654
2,823 and La Niña cycles, the 30-year moving average (baseline)
Processing Thickening Treatment Management response
Evaporation
Dust suppression 12,060 plant plant plant
in the area has declined significantly over this period. This
trend suggests advancing aridity, resulting in increasing The site has an Integrated Water Management Plan which
water scarcity. sets the strategic direction for water management, aligned
1,524 538 • As a result, surface water flows in the major river have with the company’s corporate water strategy and water
declined and many dams in the area show water levels targets. The plan:
Process water reservoir
426 16,885 significantly below (> 90 per cent) their design capacity.
• Describes water use, monitoring, management and
• In addition, groundwater levels within the main regional reporting commitments across all aspects of the operation,
aquifers in the catchment show evidence of decline. and specifies water-related roles and responsibilities.
%
6,440 • Outlines context specific water targets for the site (aligned
459
Water use and security
1,433 Water with company strategies and targets), including 5 year
entrained • In northern Chile water demand typically exceeds
Wetland Dewatering of in tailings
targets to:
support open pit 8,337
availability. The greatest deficit is in the north, and gradually – Develop alternative seawater and low quality water (eg
decreases southwards as precipitation increases with the industrial waste water) withdrawal sources to reduce
TSF
changing climate zones. reliance on groundwater withdrawal from the supply
Flows in ML/a
554 712 • Within the catchment, the main water consumers are borefield.
agriculture (60 per cent), industry (20 per cent), mining – Implement improved treatment technologies to improve
Operational water (15 per cent) and potable water supply (5 per cent). Water water quality and reuse rates.
system boundary demands are increasing due to expanding agriculture, • Includes water risk, opportunity register and action plan
new mining projects, industrial growth and increasing which is reviewed and revised on an annual basis, with both
urbanisation. For example, urban water consumption within operational and corporate input.
Rainfall Seepage to
the major cities rose 25 per cent in 2002–2012.
run-off
• Outlines internal and external communication policies to
groundwater • Within the last 10 years, water resources (surface and disseminate water-related information.
groundwater) within much of the catchment have been
Figure C1 – Site water balance

AND ASSESSMENT
• Details current water improvement projects and actions, as – Expanding and improving the rural drinking water Table C2 – WRI Aqueduct Water Risk Atlas assessment summary
summarised below. system.
a. Optimise internal water efficiency by: – Contributing funding, data and technical expertise to Risk Type Risk Indicator Score Result
improve understanding of the local catchment dynamics
– Trialling a new flocculant and improving monitoring of CURRENT OVERALL WATER RISK (NO WEIGHTINGS) 3–4 HIGH RISK
by constructing new surface water gauging and
solids monitoring equipment to improve recovery and
rainwater monitoring stations with telemetry (remote
reuse within the thickening plant. Physical Risks Overall 4–5 Extremely high risk
data capture). Quantity
– Using new technologies to upgrade on-site water
– Supporting an NGO-led scoping study to improve the 1. Water stress >80% Extremely high
treatment facilities and increase the water reuse.
capacity and efficiency of rainwater capture, channelling
b. Reduce dependency on groundwater by developing and dam storage. 2. Water depletion 50–75% High
alternative water supply options, including the desalination – Proactively participating in a multi-stakeholder 3. Interannual variability >1.00 Extremely high
of seawater and/or the treatment of industrial or municipal catchment initiative to monitor and remediate elevated
waste water. arsenic levels which occur in hot spots across the 4. Seasonal variability 0.66–1.00 Medium – high
c. Secure water rights (if required) associated with water catchment (unrelated to the site).
5. Groundwater table decline Insignificant trend
derived from the mine workings, due to current regulatory – Actively working with government and other catchment
uncertainty. stakeholders to develop a catchment water plan, to help 6. Riverine flood risk 1–2 in 1,000 Low – medium
d. Undertake collective action projects to address shared manage and reduce the potential for conflict between
7. Coastal flood risk 0–9 in 1m Low
water challenges in the wider catchment, including: catchment water users.
8. Drought risk 0.4–0.6 Medium
Table C1 – WWF Water Risk Filter tool assessment summary Physical Risks Overall 0–1 Low risk
Quality
9. Untreated connected wastewater < 30% Low
Water Risk Assessment Summary (Mining Filter) Operational Risk Basin Risk
10. Coastal eutrophication potential 0–1 Medium to high
Physical Risk 4.2
Regulatory and Overall 0–1 Low risk
Quantity – scarcity 4.5 Reputational Risk
11. Unimproved/no drinking water < 2.5% Low
Quantity – flooding 4.8
12. Unimproved/no sanitation < 2.5% Low
Water quality 3.0
13. Peak RepRisk country ESG risk index 25–50% Low - medium
Ecosystem services status 1.2
CURRENT OVERALL WATER RISK (MINING FILTER) 1–2 LOW – MEDIUM RISK
Regulatory Risk 2.7
Physical Risks Quantity 3–4 High risk
Enabling environment (policy and laws) 3.3
Physical Risks Quality 0–1 Low risk
Institutions and governance 2.5
Regulatory and Reputational Risk 1–2 Low – medium risk
Management instruments 1.9
Timeframe Scenario Score Result
Infrastructure and finance 3.6
FUTURE PROJECTION: WATER STRESS
Reputational Risk 3.0
Pessimistic >80% Extremely high
Cultural importance 3.0
2030 Business as usual >80% Extremely high
Biodiversity importance 3.0
Optimistic 40–80% High
Media scrutiny 3.1
Pessimistic >80% Extremely high
Conflict 3.0
2040 Business as usual >80% Extremely high
OVERALL Basin Risk Not completed 3.8
Optimistic >80% Extremely high
Notes: Scores are in risk rank categories: 1 (very limited); 2 (limited); 3 (some); 4 (high); and 5 (very high). Filter applied for: Extractives Industries I (low grade ore, precious
metals, diamonds, copper, nickel, tar sands).See WWF Water Risk Filter website for additional guidance (waterriskfilter.panda.org/). Assessment made in March 2021. Notes: Indicator scores are converted to risk rank categories (low to extremely high). Assessment made in March 2021.

AND ASSESSMENT
Step 2: Summarising site details, context and boundaries Table C4 – Summary of site boundaries
Use the illustrative approached provided in Table 2 to summarise key site details, context and boundaries – as shown in Tables
C3 and C4 below. Boundary Summary
Catchment Catchment boundary defined to include remote borefield used to supply the site water demand (and
Table C3 – Summary site details and context third parties); and the scope of collective action initiatives undertaken by the site to address shared
water challenges.
Statement Example Responses Summary
Operational Geographically defined to include all operational water activities (including remote borefield) and align
Catchment(s) Catchment name (eg from global river basins as mapped in publicly Unnamed catchment, with legal boundaries.
available tools) northern Chile
Operational water Conceptually determined to include all operational tasks (ie activities which require water) based on the
Climatic Conditions • Arid or semi-arid environment Arid or semi-arid supply system site water balance (see Figure C1).
• Moderate precipitation with distinct dry season environment
• Moderate precipitation
STEP 3: SITE WATER ACCOUNTING AND pumped, actively treated or has material consumptive
• Very high precipitation and/or frequent major storm events
ICMM REPORTING METRICS losses), and highlight in yellow.
Commodity Summarise commodity (eg aluminium, coal, copper, gold, iron ore, Copper – Discharges – all water flows which are released to the
lithium, zinc) ICMM reporting metrics may be derived in the following two
environment (surface water, groundwater or seawater)
ways:
Main Operational • Cooling or drying processes • Mineral transportation 1. Water supply or a third party, and highlight in orange.
Water Activities Option 1: Develop a simplified water accounting model and – Consumption – all water removed from the system
• Dewatering • OMW flows 2. Mineral processing
ICMM reporting metrics based on the site water balance (see due to evaporation, entrainment or other losses, and
• Discharge • Sediment control 3. Dust control highlight in red.
Figure C1).
• Dust control • Solution mining » See Figure C2
Option 2: Create ICMM reporting metrics directly from an
• Flood control • Surface water re-alignment existing WAF account.
• Open pit mining • Tailings management
b. Identify all operational water components within the
Option 1: Create ICMM reporting metrics from site operational water system boundary on the site water
• MAR • Underground mining balance, including:
• Mineral processing • Waste management water balance data
– Stores – purpose built/artificial structures (including
• Mineral separation • Water treatment Create a simplified water accounting model pits) which collect or hold operational water, and
Main Consumptive • Evaporation (specify related • Entrainment – waste • Entrainment (waste) highlight in blue.
Create a simplified water accounting model based on – Tasks – operational activities that require water, and
Water Uses activity) • Other losses • Evaporation (from TSF the site water balance provided in Figure C1. The model highlight in grey.
• Entrainment – product and dust control) is a schematic representation of all key water flows and – Treatment plant (if present) – facilities that use active
components associated with the site. methods (ie requiring energy or physical inputs) for the
Water Treatment • Biological reaction • Filtration • Flocculation/coagulation
Activities • Disinfection • Precipitation • Filtration primary purpose of improving water quality (excluding
As outlined below, when creating the model all individual
thickening), and highlight in purple.
• Distillation • Reverse osmosis flows and components (ie stores, tasks and treatment plants)
with common characteristics are aggregated to the highest » See Figure C2
• Electrodialysis • Sedimentation
practical level (see Table C5) and represented once within the
• Flocculation/coagulation c. Identify any other managed water components on the site
model to provide the simplification.
water balance, including stores and treatment plants.
Water Treatment • Compliance • Operational water supply Improved operational
Driver efficiency Use the site water balance (Figure C1) to follow the steps » Note: Not present on this site
• Environmental • Third-party supply provision outlined below.
management • WASH services (amenities) d. Review the marked-up site water balance figure (see
• Improved operational a. Identify and classify all water inflows and outflows on the Figure C2), aggregate all flows and components with
efficiency site water balance, including: similar characteristics to the highest possible level,
Discharge Quality • Regulatory (external) • Self-determined (internal) None – no regulated – Operational water withdrawals – all water flows which and redraw the information in the left-to-right format
Limit Types discharges enter the operational water system from surface water, illustrated in Figure C3 and summarised in Tables C5 and
• Recognised guidelines • None
groundwater, seawater or third-party sources, and C6.
(external)
highlight in green. – Withdrawals – aggregate all operational water
– OMW withdrawals – water flows which are drawn from withdrawals with common characteristics (ie same
surface water, groundwater, seawater or third-party source and quality), add to the withdrawal column in
sources and actively managed by the site (eg physically green. Repeat for other managed water withdrawals
and add to the withdrawal column in yellow.

AND ASSESSMENT
– Discharges – aggregate all discharges with common – Treatment plants

characteristics (ie same quality and destination), add to • Aggregate all operational water treatment plants Aggregating site water metrics for external reporting (to avoid double counting)
the discharge column in orange. with common characteristics, add to the treatment Operational water
– Consumption – aggregate all consumption with column in purple. Repeat for other managed water withdrawal
Supply to local community
common characteristics (ie same quality, and type where treatment plants (if present). OMW withdrawal
accounted), add to the consumption column in red. » Notes: No other managed water treatment plants are Discharge
Consumption
» Note: In this example, consumption is calculated present at this site.
Task
as the sum of the constituent losses (evaporation, Supply to adjacent mine
Water store
entrainment and other losses). However, the balance e. Add all internal flows (and volumes) between the
Wellfield #1 Wellfield #2 Treatment plant
equation can also be used to calculate consumption components (stores, tasks and treatment plants). Colour 2,632
where change in storage values are known, as the flows by water quality category and/or as new water
63
illustrated in Box C1. versus worked water to aid understanding. Task loss
– Operational tasks – aggregate all tasks to the highest » See Figure C3 7,275
practical level following the recommended task %
Compile ICMM reporting metrics 648 19
aggregation types provided in Table C5, add to the task Ore % Water entrained product
column in grey Use the simplified water accounting model (see Figure C3) moisture
» Note: The processing plant and thickening plant are to generate ICMM reporting metrics, using the template
aggregated into a single task as both are processing provided in Table 4 – as illustrated in Table C8.
activities. 116
– Water stores Calculate ICMM operational water reuse/recycle and 24,723
operational use metrics Freshwater reservoir
• Aggregate all operational water stores which only
receive new water, add to the store column in blue Use the simplified water accounting model (see Figure C3) to 3,833
and mark as the new water store. Repeat for other calculate operational water reuse/reycle and operational use 654
41,608 24,723
managed water stores (if present). metrics, using the approach detailed in Table C9. Add these 2,823
• Aggregate all operational water stores which receive Processing Thickening Treatment
values to the metrics summary table. (Table C8) Dust suppression 12,060
new and/or worked water, add to the store column in Evaporation plant plant plant
blue and mark as the mixed water store
» Notes: no aggregation of operational water stores 1,524 538
required for this site. No other managed water stores
Process water reservoir
are present at this site. 426 16,885
Table C5 – Recommended task aggregation levels (from WAF) %

6,440
459
1,433 Water
WAF Operational Model Task Types entrained
Wetland Dewatering of in tailings
support open pit
Task type (aggregated to highest Task purpose Example of sub-tasks for aggregation 8,337
practical level) TSF
Mining Ore extraction from the ground Open pit, underground and in situ Flows in ML/a
554 712
operations
Mineral processing Separating ore/minerals from gangue Crushing, (re)grinding, flotation, Operational water
and waste materials and concentrating agglomeration, heap leach, thickening system boundary
Tailings management Storage of waste material Construction and use of TSFs
Dust control Control of dust on haul road and other Watering of roads, stockpiles, waste rock Rainfall Seepage to
dust sources and high walls run-off groundwater
Amenities Drinking water and sanitation facilities Drinking fountains, toilets and showers
Miscellaneous Other uses Power generation

Figure C2 – Site water balance classified as withdrawal, discharge, consumption and internal components

AND ASSESSMENT
Table C6 – Summary of simplified site accounting model: inflows and outflows

Operational water withdrawal Water stores Tasks Treatment Consumption
Flow Description Source/ Water Quality Quantification
Destination Category Method 3,833 24,723
Borefield 7,275 New water Treatment 63
116 Processing Task loss
Water inflows and outflows (operational supply) store 24,723 plant
plant
Groundwater
2,823
1. Water from the supply borefield Groundwater High measured 648
19
Entrainment (in
Entrainment
16,885 426
in ore product and waste)
Operational 2. Water derived from dewatering of the pit Groundwater High measured 12,060 6,440
Water 3. Water entrained in the ore feed Groundwater Low measured 1,433
8,337 1,524
Orebody dewatering Mixed water TSF
Withdrawal (operational supply) Evaporation
store
4. Rainfall run-off input to the TSF (no material simulated from 654
Surface water High 538
inputs to the other stores) measured rainfall
Surface Precipitation 554
1. Supply to third parties, including local residents Groundwater High measured water and runoff
OMW
Withdrawal 2. Dewater used to maintain wetland function Groundwater High measured Dust control (116 + 538)
Supply to third Discharge

1. Supply to third parties, including local residents High measured
party
Operational water system 712 Seepage to
Total Other managed
2. Dewater used to maintain wetland function Surface water High measured groundwater
Discharge water withdrawal
simulated using
3. Seepage of water from the TSF to groundwater Groundwater Low Borefield 2,632 2,632
Supply to third
hydrological model
Groundwater
(third party supply) parties
simulated from
1. Evaporation from the TSF and of water used for
(Evaporation) n/a measured Orebody dewatering 459 459
Discharge to wetland
dust control
evaporation (wetland support) (surface water)
measured and
Total 2. Operational loss of water within the processing
(Task loss) n/a estimated from site Key High quality Low quality Both
Consumption plant
balance
3. Water entrained in the concentrate (product)

measured and
Figure C3 – Simplified water accounting model
and the tailings within the TSF (which is neither (Entrainment) n/a
modelled
lost to evaporation or seepage)
Table C7 – Summary of simplified site accounting model: internal components
Component Description Water Quality Quantification Method

Category
Within operational water model
Stores (blue) 1. Freshwater store – receives new water from the High measured inputs, outputs
supply borefield (new water store) and storage levels (may vary
with time)
2. Process water store – receives new and worked water Low
(mixed water store)
Tasks (grey) 1. Dust control High and Low measured and modelled
inputs and outputs (tasks
2. Processing plant (includes processing and thickening Low should not store water,
plants due to task aggregation) except TSFs)
TSF Low
Treatment 1. Treatment plant associated with processing (tailings Low measured input and output
plants (purple) thickening)

AND ASSESSMENT
Table C8 – Summary of simplified site accounting model: inflows and outflows Table C9 – Method Steps: Calculating operational water reuse/recycle and use
ICMM Water Reporting Metrics Step Approach ML/a

Metric Source/Destination/Type Volume of Water by Quality 1) Calculate List and then sum all the inflows to tasks, including:
operational
High (ML) Low (ML) Total (ML) water use 1. From new water store to processing plant 3,833
(ML/a) 2. From mixed water store to processing plant 12,060
All sites
Surface Water 554 554 3. Groundwater entrainment in ore feed to processing plant 648
Groundwater 8,708 648 9,356 4. From TSF to processing plant 426

Operational
Water Seawater 5. From treatment plant to processing plant 24,723
Withdrawal
Third Party Water 6. From processing plant to tsf 16,885
Total 9,262 648 9,910 7. Rainfall to TSF 554
OMW Withdrawal 3,091 0 3,091 8. From new water store for dust control 116
Surface Water 459 459 9. From mixed water store for dust control 538
Groundwater 712 712 Operational water use (total flows to tasks) (ML/a) 59,783
Total 2) Calculate List and then sum all inflows to the mixed water store, including:
Seawater
Discharge1
proportion of
Supply to Third Party 2,632 2,632 worked water 1. New (make-up) water from the new water store 2,823
in mixed 2. New groundwater from dewatering (aquifer interception) 1,433
Total 3,091 712 3,803
water store
Total Consumption1 8,700 (ML/a) 3. Worked water reclaimed from the TSF 8,337
Operational water Reuse/recycle 50,374 Total inflows to mixed water store (ML/a) 12,593
Operational water use 59,783 Calculate the proportion of worked water Sum of worked water inflows
in the mixed water store, as:
Change in storage (delta storage) 498 Sum of all inflows
Notes: 1 Includes ICMM operational water and OMW. Sum of worked water inflows to mixed water store (ML/a) 8,337
Sum of all inflows to mixed water store (ML/a) 12,593
Proportion of worked water in mixed water store 0.66

Box C1 3) Calculate List and then sum all worked water inflows to tasks (untreated and treated), including:
operational
1. From mixed water store to processing plant (as total volume x proportion of worked 7,984
Points to note water reuse/
recycle water, eg 12,060 x 0.66)
Calculating water consumption Where consumption is calculated as the sum of constituent volume 2. From TSF to processing plant 426
In this example, consumption is calculated as the sum of the losses, it is good practice to check this value against the value (ML/a)
constituent losses (evaporation, entrainment and other losses). derived by balance. This allows a check of the water balance 3. from processing plant to TSF 16,885
Although more onerous, this method is preferred as it matures and enables any key issues to be identified.
4. From mixed water store for dust control (as total volume x proportion of worked water, 356
understanding of the site water dynamics, information gaps, Total consumption = Total withdrawal (Op water + OMW) – (Total
eg 538 x 0.66)
risks and performance optimisation opportunities. discharge + ∆Storage)
Consumption may also be calculated using the balance Total consumption = (9,910 + 3,091) – (3,803) - (+ 498) 5. From treatment plant to processing plant 24,723
approach, if the change in storage (∆Storage) volume is known Total consumption = 8,700 ML/a Operational water reuse/recycle (total worked water flows to tasks) (ML/a) 50,374
– as illustrated below.

AND ASSESSMENT
Option 2: Create ICMM reporting metrics from an existing WAF account Table C11 – WAF statement of operational efficiencies
ICMM reporting metrics directly align with WAF metrics, as outlined in Appendix B. Use the WAF input-output statement (Table
B9) and statement of operational efficiencies (Table B10) to create ICMM reporting metrics – as illustrated in Tables B10 – B12. WAF Operational Efficiencies ICMM reporting metrics
Total of all flows to tasks (ML/a) 59,783 Corresponds to operational water use (59,783
Table C10 – WAF input-output statement ML/a)
Total inflows to mixed water store (ML/a) 12,593
WAF Input-Output Statement Total untreated worked water flows to tasks (ML/a) 25,651 Sum of untreated and treated worked water flows
to tasks corresponds to operational reuse/recycle
Input- Source/ Destination Inputs/Outputs Volume of Water by Quality Reuse efficiency (%) 43 volume (50,374 ML/a)
Output Category Number (ML)
Total treated worked water flows to tasks (ML/a) 24,723
1 2 3 Total
Recycle efficiency (%) 41
Precipitation and Run-off 554 554
Surface Water Rivers and Creeks -
Table C12 – Mapping WAF and ICMM reporting metrics: inputs and withdrawals
External Surface Water Storages -
Aquifer Interception 1,433 1,433 WAF Input-Output Statement ICMM Water Reporting Metrics
Groundwater Borefields 7,275 7,275 Input- Source/ Inputs/ Volume of Water by Metric Source Volume of
Output Destination Outputs Quality Category Water by
Input Entrainment 648 648
Number (ML) Quality (ML)
Estuary -
Seawater 1 2 3 Total High Low Total
Sea/Ocean -
Precipitation
554 554
Contract/Municipal - and Run-off
Third Party Supply
Waste Water - Rivers and
Surface -
Creeks Surface Water 554 554
Total Inputs 7,275 1,987 648 9,910 Water
External
Discharge -
Surface Water Surface Water -
Environmental Flows - Storages
Seepage 712 712 Aquifer
Groundwater 1,433 1,433
Interception Operational
Reinjection
Input Groundwater Water Groundwater 8,708 648 9,356
Discharge to Estuary Borefields 7,275 7,275
Withdrawal
Seawater Entrainment 648 648
Output Discharge to Sea/Ocean
Supply to Third Party Estuary -
Seawater Seawater
Evaporation 116 2,062 2,178 Sea/Ocean -
Other Entrainment 6,459 6,459 Contract/

Third Party - Third Party
Municipal
Task Loss 63 63 Supply Water
Waste Water -
Total Outputs 116 - 9,296 9,412
Total Inputs 7,275 1,987 648 9,910 Total Op Water 9,262 648 9,910
WAF Diversions
Discharge -
Aquifer Interception 459 459 Surface
Groundwater
Input Borefields 2,632 2,632 Water Environmental
-
Flows
Total Diversion Inputs 2,632 459 - 3,091
Diversion OMW
Input Aquifer Withdrawal
Surface Water Environmental Flow 459 459 459 459
Groundwater Interception
Output Other Supply to Third Party 2,632 2,632
Borefields 2,632 2,632
Total Diversion Outputs 2,632 459 - 3,091
Total Diversion Inputs 2,632 459 - 3,091 Total OMW 3,091 0 3,091
Change in Storage 498
Notes: For mapping water quality categories: ICMM High (ML) = WAF Category 1 (ML) + WAF Category 2 (ML); and ICMM Low (ML) = Category 3 (ML). Use the ICMM reporting
metrics derived from WAF metrics above to populate the template for reporting ICMM metrics (Table 3) to maintain consistency

AND ASSESSMENT
Table C13 – Mapping WAF and ICMM reporting metrics (outputs, discharge, consumption and change in storage)

Input- Source/ Inputs/ Volume of Water by Quality Category Number Metric Destination/Type Volume of Water by Quality (ML)
Output Destination Outputs (ML)
Discharge
Environmental Flows
Seepage 712 712 712 712
Reinjection Operational Water
Discharge to Estuary Discharge
Seawater Seawater
Discharge to Ocean
Output Supply to Third Party Supply to Third Party
Total Op Water Discharge 0 712 712
Evaporation 116 2,062 2,178

Operational Water
Other Total Op Water Consumption 8,700
Entrainment 6,459 6,459 Consumption
Task Loss 63 63
Total Outputs 116 0 9,296 9,412
Surface water Environmental Flows 459 459 Surface water 459 459
Supply to Third Party 2,632 2,632 OMW Discharge Supply to Third Party 2,632 2,632
Total OMW Discharge 3,091 0 3,091
Diversion Output Evaporation
Other Entrainment OMW Consumption Total OMW Consumption 0
Task Loss
Total Diversion Outputs 2,632 459 0 3,091
Total Discharge (Op Water + OMW) 3,091 712 3,803
Total Consumption (Op Water + OMW) 8,700
Change in Storage (Delta Storage) 498 Change in Storage (Delta Storage) 498
Notes: For mapping water quality categories: ICMM High (ML) = WAF Category 1 (ML) + WAF Category 2 (ML); and ICMM Low (ML) = Category 3 (ML).
Use the ICMM reporting metrics derived from the WAF metrics above to populate the template for reporting ICMM metrics (Table 4) to maintain consistency

AND ASSESSMENT
Step 4: Summarising site impact, risk, opportunity Step 5: Summarising site

and response information for aggregation
Summarise the key risks, opportunities and response For the purpose of this example, an assessment of the key The site information required to prepare external reporting to the minimum commitments
associated with the site, based on detailed assessment of risks and opportunities relating to the site, based on the is summarised in the tables noted below in a consistent and comparable format.
the site context. It is important to use standardised company information provided in Step 1, is summarised in Tables C14
risk frameworks (ie which define likelihood and consequence and C15. A summary of site risk, opportunity and response Table C3 – Site details and context summary
thresholds for the company) to ensure comparability of is provided in Table C16. Table C8 – ICMM reporting metrics
results between different sites. Table C16 – Site risk, opportunity and response summary
Table C14 – Site water risk assessment (based on CDP Water approach)
Risk Type and Potential impact Timeframe Likelihood Impact Magnitude Raw Risk Rank Response Strategies Managed Risk Rank
Overview
Physical – increased water • Higher operating costs 1-3 years Likely (4) High risk (4) High risk (16) • Infrastructure investment (to Low to medium (4)
stress • Plant disruption leading to improve efficiency through
Water stress is high and rising reduced output optimising the thickening
due to limited water resources plant and upgrading treatment
(water scarcity) and rising facilities).
demand.
Physical – climate change • Constraint on growth >6 years Almost certain (5) High (4) Very high risk (20) • Infrastructure investment Low to medium (5)
increases water scarcity and • Higher operating costs (to develop alternative water
stress supply options, including use
Water scarcity likely to increase of seawater and/or municipal
due to the forecast impacts or industrial waste water).
of climate change, further
increasing water stress.
(Also Regulatory – increased
difficulty in obtaining
withdrawals/operations
permits.)
Regulatory – regulatory • Higher operating costs 1-3 years Possible (3) Low – medium (2) Low to medium (6) • Engagement with public policy Low risk (4)
uncertainty • Plant disruption leading to makers.
Uncertainty around the right reduced output • Engagement with other
to water derived within the • Delays in permitting stakeholders in the catchment
operations (dewatering and (to develop a catchment water
rainfall run-off). plan).
Reputational – community • Brand image Current Likely (4) Medium (3) Medium (12) • Engagement with community Low risk (3)
opposition • Property damage (through convening regular
Established conflicts within the catchment stakeholder
catchment between different consultation sessions).
water uses and users (eg the • Basin restoration (through
farming community, civil society proactively participating in
and mining companies). collective action to remediate
arsenic hot spots).
• Increased capital expenditure
(to improve rural drinking
water system and rainfall
capture and dam storage
facilities).

AND ASSESSMENT
Table C15 – Site water opportunity assessment (based on CDP Water approach)
Opportunity Type and Response Strategy Timeframe Likelihood Benefit Opp Rank
Overview Magnitude
Improved water efficiency and • Establish site specific current Almost Low (1) Low –
cost savings targets certain (5) medium (5)
Continuing drive to optimise • Infrastructure investment
operational recovery, reuse and • Increased investment in
recycle of water and reduce new technology
losses. Leading to reduced
demand for “make-up” water
(from water supply borefield)
and associated cost savings.
With associated benefits to
also improve climate change
resilience and improve
community relations (as
below).
Climate change adaptation • Increased capital >6 years Likely (4) High (4) High (16)
Increased climate change expenditure
resilience realised by: • Engagement other
• developing alternative stakeholders in the basin
water supply options
(seawater desalination and/
or municipal or industrial
waste water treatment) to
meet the operational water
demand – which may also
have potential opportunity
to create additional supply
for third party municipal or
industrial purposes; and
• optimising operational
efficiency to reduce reliance
on the water supply
borefield.
Improved community relations • Engagement with public current Almost Low – Medium (10)
Opportunities to engage with policy makers certain (5) medium (2)
the community to develop an • Engagement other
integrated catchment water stakeholders in the basin
plan to understand catchment • Strengthen links with local
stakeholder water uses and community
requirements, for allocation
• River basin restoration
planning.
Opportunities to participate
in a number of catchment
restoration and improvement
projects.

AND ASSESSMENT
Table C16 – Summary of site impact, risk, opportunity and response
Statement Description Example Response Summary Statement Description Example Response Summary
Catchment water stress Describe the baseline stress • Rank stress level as: 1 (very low) 4 - high Water opportunity level Describe the water • Rank as opportunity level: 1 3 – medium
level level of the catchment within to 5 (very high) opportunity level associated (none) to 5 (very high)
which the site is situated. • Unknown with the site. • Unknown
Catchment stress Identify the assessment • Company specific • WWF Water Risk Filter
assessment method approach or tool used to • Publicly available tools: • WRI Aqueduct
determine the catchment
• WRI Aqueduct • Company specific
stress level.
Regulatory non- Describe any materialnon- • Rank consequence level as: 1 None identified
compliance level compliances with regulatory (very low) to 5 (very high)
limits set for the quality of Water opportunity type Describe the water • Efficiency • Efficiency
• None opportunity types associated
water discharges associated • Resilience • Resilience
with the site (during the with the site.
• Products and services
reporting period). • Markets (and reputation)
Water risk level Describe the water risk level • Rank risk level as: 1 (very low) to 4 – high • Other
associated with the site. 5 (very high) 2 – low Opportunity assessment Identify the approach or tool • Company specific • CDP Water
• Unknown
method used to assess site water • CDP Water 2021 W4.3
Water risk type Describe the key water risk • • Physical (scarcity) opportunities.
types associated with the site. • Physical • Regulatory
Management response Describe the management • Rank as response level: 1 (very 5 – very high
• Reputational
level response associated with the low) to 5 (very high)
• Regulatory and markets site.
• Technology
Management response Identify the management • Internal actions • Efficiency
Water risk assessment Identify the approach or tools • Company specific • CDP Water type response types taken by the • Collective action (external) • Resilience
method used to assess site water • CDP Water 2021 W4.2 site.
• Influence governance
risks.
• Publicly available tools
Target type Identify the type of water • Water • Water reuse/ • Water withdrawals
• − Ecolab Water Risk Monetizer targets set by the site. withdrawals recycling • Water quality
• − GEMI Local Water Tool • Water • WASH • Ecosystem health
• − WFN Water Footprint consumption • Ecosystem
Assessment Tool • Water health
• − WRI Aqueduct discharge • Community
• − WWF Water Risk Filter • Water quality engagement
Climate change scenario Describe how climate • Climate influences considered in • Climate influences • Water use • Other
analysis change is considered in site the short term considered over the short, • None
water risk and opportunity • Climate influences considered in medium and long term
assessment, and over what Target level Identify the level at which the • Corporate • Corporate • Corporate and site (aligned)
the medium term targets are set and site
time horizons. • Site specific
• Climate influences considered in (aligned)
long term
• Not considered

APPENDIX D: GUIDANCE FOR
AGGREGATING SITE METRICS
FOR EXTERNAL REPORTING
Aggregating site water metrics for external reporting (to avoid double counting)
This appendix provides guidance for aggregating site metrics Overview: When aggregating site water metrics for external For example, between sites that are geographically clustered,
for external reporting to avoid double counting (Figure D1), reporting, it is important to review water boundaries to avoid connected across the mine-to-market value chain, or
which is supported by three operational examples of sites double counting, particularly where water transfers are present connected by water supply networks.
with complex boundaries (Tables D1–D3). between individual sites.
Approach Principle
• The approach used to aggregate site water metrics for

Step 1: Identify water flows which cross the site boundary
external reporting depends on the relationship with the
Allowing for operating/ownership status and management
boundary of the reporting entity – eg the company
responsibility limits.
(minimum level) or asset (beyond minimum level).
See Section 2.3.1. • This relationship determines how the water is classified,
See Chilean water supply example. and if the water is included in external reporting metrics
as illustrated in the accompanying operational examples.
Direct water flow

Step 2: Identify inter-site water transfers No (to single site)
Is the water directly transferred to/received from
another site operated by the company? • The water is a withdrawal from/discharge to the
environment or a third party, or a consumption
Yes associated with a single site.
Aggregation approach for external reporting
Step 3: Review the boundary for the reporting entity • Include in reporting metrics.
eg company (minimum level) or asset (beyond minimum • Aggregate by simple addition.
level). See Australian mining complex example.
Step 4: Identify internal water transfers Yes Direct water flow

Does the water cross the company (or asset) boundary? (to company/asset)
The water is transferred between sites, but crosses the

No company (or asset water) boundary at a single point
(i.e. as a consumption or direct withdrawal from/dis-
charge to the environment or a third party).
Internal water transfer Aggregation approach for external reporting
(within company/asset) • Classify and account the water at the point at
which it crosses the company (or asset) boundary.
The water is an internal transfer and does not cross
• Include in reporting metrics.
the company/asset water boundary.
• Aggregate by simple addition.
• Exclude from reporting metrics. See accompanying operational examples.
See accompanying operational examples.
Points to note: Inter-catchment water transfers

• Both direct flows and inter-site water transfers may • In addition, if the transfer presents a significant risk or
remove water from the catchment of origin. opportunity to the site/company (eg due to export of
• In this situation, the water should be classified and water from/import of water to a water stressed area),
accounted following the approach illustrated (ie as then this should be captured in the water risk and
a direct flow or an internal transfer) and reported opportunity assessment and reporting narrative.
accordingly. See Brazilian remote refinery example.
Figure D1 – Guidance for aggregating site metrics for external reporting

Table D1 – Chilean water supply example: Caluculating asset reporting metrics for individual
mine sites connected by the same water supply delivery system (desalinated seawater)
Operational context: Ownership model: [60,000 k ML/a] [25,000 ML/a] [5,000 ML/a] Key:
• Two individual copper mines, • Variable operating/
Direct flows (associated
Chile ownership models
with a single site / entity)
• Connected by the same Catchment setting:
water supply delivery system • Situated within the same seawater Desal plant Site 1 Site 2
(desalinated seawater) water catchment
[35,000 k ML/a]
1) Desalination plant operated by third party 2) Desalination plant operated by company 3) Desalination plant operated by Site 1
Individual site water accounting Individual site water accounting Individual site water accounting
Operational water Inter-site water Inter-site water Inter-site water
[60 k ML/a] withdrawal transfer [60k ML/a] transfer transfer [60 k ML/a] Internal transfer Inter-site transfer
[20 k ML/a] [5 k ML/a] [20 k ML/a] [5 k ML/a]
[25 k ML/a] [5 k ML/a]
1 1a 2 1 2
seawater Desal plant Site 1 Site 2 seawater Desal plant Site 1 Site 2 seawater Desal plant Site 1 Site 2
Site boundary Site boundary

[35 k ML/a] [35 k ML/a] [35 k ML/a]
OMW 1b
[5 k ML/a]
Accounting classification – individual sites Accounting classification – individual sites

Accounting classification – individual sites
Desal plant Site 1
Site 1 Operational water withdrawal from seawater [60 k ML/a] Operational water withdrawal from seawater [60 k ML/a]
Operational water withdrawal from third party (Operational water) Discharge to seawater [35 k ML/a] (Operational water) Discharge to seawater [35 k ML/a]
(80% of inflow) [20 k ML/a] (Operational water) Discharge to third party [25 k ML/a] (Operational water) Discharge to third party [5 k ML/a]
Other managed water (OMW) withdrawal from third party,
OMW Discharge to third party (20% of inflow) [5 k ML/a] Site 1 Site 2
Operational water withdrawal from third party Operational water withdrawal from third party [5 k ML/a]
Site 2 (80% of inflow) [20 k ML/a]
Operational water withdrawal from third party [5 k ML/a] OMW withdrawal from third party,
OMW Discharge to third party (20% of inflow) [5 k ML/a]
Site 2 Asset water accounting
Operational water withdrawal from third party [5 k ML/a]
Asset water accounting
[60 k ML/a] Internal transfer Internal transfer
Operational water
[60 k ML/a] withdrawal Internal transfer [25 k ML/a] [5 k ML/a]
[20 k ML/a]
[5 k ML/a] Asset water accounting 1 2
seawater Desal plant Site 1 Site 2
1 Site 1 Site 2
seawater Desal plant
[60k ML/a] Internal transfer Internal transfer [35 k ML/a] Asset boundary
Direct flow Asset boundary [25 k ML/a] [5 k ML/a]
[35 k ML/a] to asset
[5 k ML/a] 1 2
seawater Desal plant Site 1 Site 2
[35k ML/a] Asset boundary Contribution to asset reporting metrics

Contribution to asset reporting metrics Operational water withdrawal = 60 k ML/a
Operational water withdrawal = 20 k + 5 k = 25 k ML/a (Operational water) Discharge = 35 k ML/a
Note: inter-site transfer becomes internal transfer and is
Contribution to asset reporting metrics not included in asset reporting metrics
Operational water withdrawal = 60 k ML/a
(Operational water) Discharge = 35 k ML/a
Note: Inter-site transfers become internal transfers and are
not included in asset reporting metrics

Table D2 – Australian mining complex: Caluculating asset reporting metrics for mine sites with Table D3 – Brazilian remote refinert example: Calculating company reporting metrics for sites
inter-site water transfers connected across the mine-to-mark value chain
Operational context: Ownership model: Operational context: Ownership model:

Key: • A bauxite mine site and a remote • Both sites operated/owned by the
• Coal mining complex, Australia. • All sites operated/owned by the same company.
Direct flows (associated refinery site, Brazil. same company.
• Three individual mining sites with Catchment setting: with a single site / entity) • Sites connected by a 150km
inter-site water transfers. • Situated within the same water catchment. Catchment setting:
pipeline used to transport ore
• Variable water catchment settings.
slurry for processing.
Individual site water accounting Asset water accounting

Situated in the same water catchment Situated in different water catchments
[6,000 ML/a]
oundary Individual site water accounting Individual site water accounting
1b [2,000 ML/a] Operational
Operational te
water (Operational
Si
water OMW withdrawal from

withdrawal surface water withdrawal water)
Site 1
[15,500 Consumption ne Boundary fine
ry bound ne Boundary fine
ry bound
Mi Mi
from surface Site 1 OMW discharge to surface a a
water, water [4,000 ML/a] ML/a] Internal transfers [11,000 ML/a] Re Re
Inter-site water Inter-site water
ry
ry
groundwater [500 ML/a]
& third parties transfer transfer
[500 ML/a] 2
[8,000 ML/a] 2
Mine [2,000 ML/a] Refinery Mine [2,000 ML/a] Refinery
Inter-site water Asset
1 [200 ML/a]
boundary
transfers 1 Site 2
Site 2 [5,000 ML/a]
Site Direct
3
flow
2
Site 3 Water catchment boundary Mine catchment boundary Refinery catchment boundary
te
bo
to asset (Operational
Si
und
[200 ML/a] water)

ary
[2,300 ML/a] Site 3 Discharge

[1,300ML/a] [3,500 ML/a] [4,200 ML/a]
(Operational water) Consumption
As
se Accounting classification – individual sites Accounting classification – individual sites
tb OMW withdrawal,
[1,500 ML/a] oun
(Operational water) Discharge to
dary OMW Discharge • Site 1: (Operational water) Consumption (water entrained in • Site 1: (Operational water) Consumption (water entrained in
[4,000 ML/a]
surface water [900 ML/a] slurry). slurry).
• Site 2: Operational water withdrawal from third party. • Site 2: Operational water withdrawal from third party.
Water catchment boundary Water catchment boundary
Inter-site water transfers Inter-site transfers Company water accounting Company water accounting
1) Water entrained in ore 1) Water entrained in ore – reclassify water as op water

Water entrained in coal extracted at Site 1 and transferred withdrawal (from groundwater) and add to asset op water
Internal Internal
to Site 3 for processing. withdrawal total (as below).
transfer transfer
2) Water supply – becomes internal transfer (as does not
cross asset boundary) and is not included in asset totals. [2,000 ML/a] Refinery [2,000 ML/a] Refinery
2) Water supply Mine Mine
Operational water transferred from Site 2 to Site 1 for supply.
Company boundary Company boundary
Asset reporting metrics
Water catchment boundary Mine catchment boundary Refinery catchment boundary
Accounting classification – individual sites • Operational water withdrawal = 8,000 + 5,000 + 2,300 + 200 =
15,500 ML/a
Site 1: OMW withdrawal from groundwater, OMW discharge to • OMW withdrawal = 4,000 ML/a Contribution to company reporting metrics Contribution to company reporting metrics
third party. • Total discharge = 2,000 + 1,300 + 900 + 4,000 = 8,200 ML/a
• Total consumption = 6,000 + 3,500 + 1,500 = 11,000 ML/a • The inter-site transfer becomes an internal transfer (as does • The inter-site transfer becomes an internal transfer (as does
Site 2: Operational water withdrawal from third party. not cross the company boundary) and is not included in the not cross the company boundary) and is not included in the
• Change in storage = (15,500 + 4,000) – (8,200 + 11,000) = 300 ML/a
company reporting metrics. company reporting metrics.
Site 1: (Operational water) Discharge to third party.
• Note: The inter-site transfer is also an inter-catchment
Site 2: Operational water withdrawal from third party.
transfer, as the water is removed from the catchment of origin
(i.e. the mine site catchment). This does not change how the
water is classified and included in company reporting metrics.
However, if this transfer presents a material risk or
opportunity to the site / company, this should be included in
the water risk and opportunity assessment and reporting
narrative.

APPENDIX E – EXAMPLE OF COMPILING
CORPORATE INFORMATION FOR
EXTERNAL REPORTING
Overview
This appendix provides an example (iMine) of the key information required to meet the minimum reporting commitments, • Figure E1 - Example supporting case studies
including: • Figure E2 - Example supporting graphic
• Table E1 - Summary of internal supporting information including site context, risk, opportunity and response This information can be compiled and presented using many approaches, styles and formats, as appropriate to the company’s
• Table E2 to E4 - The basic information required to meet the minimum reporting commitments – metrics and narrative brand image and disclosure style.
Table E1 – Internal compilation of site context, risk, opportunity and response: iMine example
Business Unit Metals Energy

Division South America Australasia Africa Australasia
Site Reference No. 1 2 3 4 5 6 7 8 9 10 11
Location Chile Chile Peru Peru Australia Indonesia S. Africa Australia Australia Australia Australia
Commodity Copper Copper, gold Copper, gold Copper Copper, gold Copper, gold Gold Met coal Met coal Met coal Thermal coal
Contextual summary
Main operational water activities Dust suppression, ore washing and processing, product transportation,
waste management and cooling
Main consumptive water uses Evaporation (dust control, evaporation from stores and TSFs) 72%;
entrainment (in product and waste) 15%
Risk-opportunity-response summary
Baseline catchment stress level 4 4 5 3 2 2 4 2 2 2 1
Material regulatory non-compliances none none none none none none none none none none none
Managed risk level 2 1 3 1 1 2 1 1 1 1 1
Primary risk Physical Physical Physical Physical Physical Regulatory water Physical Physical Physical Physical Physical
water stress water stress water stress water stress drought access uncertainty water stress drought drought drought flooding
Secondary risk Regulatory water Regulatory water Reputational Regulatory water Physical Physical Reputational Reputational Physical Reputational -
access uncertainty access uncertainty community access uncertainty flooding flooding community community flooding community
opposition to water opposition legacy opposition to TSF opposition to
access AMD discharge
Opportunity level 3 3 4 3 3 2 4 2 3 3 3
Main opportunity type1 Climate resilience Improving Improving Climate resilience Delivering cost Protecting social Improving water Improving water Delivering cost Protecting social Climate
community community savings licence to operate efficiency efficiency savings licence to operate resilience
relations relations
Management response level 5 5 5 4 5 5 5 5 5 5 5

Response type1 IA, CA, IG IA, CA, IG IA, CA IA, CA IA, CA, IG IA, CA IA, CA, IG IA, CA, IG IA, CA, IG IA, CA, IG IA, CA, IG
Target type Reuse-recycle Reuse-recycle Reuse-recycle Reuse-recycle Water quality Community Reuse-recycle Community Water quality Community Water quality
Withdrawal Withdrawal Withdrawal Withdrawal engagement Withdrawal engagement engagement
Target level Site specific aligned to corporate water strategy and targets
Note: 1 IA – internal action, CA – collective action (external), IG – influence governance.

EXTERNAL REPORTING
Table E2 – Information required for meeting the minimum reporting commitments Table E3 – Minimum reporting commitment narrative: iMine example
ICMM WATER Reporting Metrics Section Question Example Response

Metric Source/Destination/Type Volume of Water by Quality 1) Interactions What are the main Within our operations, we access water for a variety of purposes, including
High (ML) Low (ML) Total (ML) with water operational water dust suppression, ore washing and processing, product transportation,
activities? waste management and cooling. We also use water of variable qualities, and
All sites preferentially use low quality water where available and feasible, eg third party
Surface Water 68,200 - 68,200 waste water and seawater.
Groundwater 132,400 - 132,400 What are the main Approximately 15–20 per cent of our water withdrawal was from low quality
Withdrawal –
water sources used for water (seawater and third party sources). The majority of our high quality water
Operational Seawater - 25,700 25,700
withdrawal? withdrawal was from groundwater and surface water sources.
Water
Third-Party Water 2,200 7,900 10,100
What are the main Evaporative losses associated with dust suppression, water storage and waste
Total 202,800 33,600 236,400 consumptive water uses? facilities is our main consumptive water use (80 per cent), while additional water
OMW Withdrawal 40,300 26,900 67,200 is removed through entrainment in product and waste streams.
Surface Water 47,400 - 47,400 What are the main Approximately 25 per cent of the water discharged from our operations
discharges? was provided to a third party for beneficial use and the rest was returned to
Groundwater 15,100 15,200 30,300 suitable environmental destinations (including surface water, groundwater and
Total Discharge 1
Seawater - 15,300 15,300 seawater).
Supply to Third Party 28,700 2,900 31,600 2) Water Overall, how material is The operational challenges and water risks associated with our operations
Total 91,200 33,400 124,600 challenges and water risk to business continue to rise across the catchments in which we operate, due to increasing
opportunities value and performance? pressure on water access and more extreme seasonal variabilities associated
Total Consumption1 175,800 with climate change. We expect this trend to continue into the future. However,
Operational water reuse/recycle 654,600 through our systematic approach to water risk identification and management,
we are able to effectively manage these risks through a combination of
Operational water use (recommended) 891,000 increased expenditure and stakeholder engagement. Therefore, at the portfolio
Change in storage (delta storage) (recommended) 3,200 level, water is currently considered to present a low risk to overall business
viability and value (based on risk to global revenue).
Sites situated in water stressed areas
What are the material Summarised in table below.
Surface Water 32,300 - 32,300
water risks or challenges
Groundwater 92,000 - 92,000 facing the company?
Withdrawal –
Operational Seawater - 25,700 25,700 Does the company hold Approximately one-third of our operations (four out of eleven) are situated in
Water significant operations in areas with high or very-high levels of baseline water stress. These include three
Third-Party Water 1,600 7,900 9,500
water-stressed areas? copper-gold operations in Chile and Peru, and one gold operation in South
Total 125,900 33,600 159,500 Africa. This assessment of water stress is based on analysis using the WRI
OMW Withdrawal 23,100 5,100 28,200 Aqueduct tool combined with local knowledge.
Surface Water 500 - 500 Has the company had There have been no material regulatory non-compliances relating to the quality
any material regulatory of our water discharges during the reporting period.
Groundwater - 1,800 1,800
non-compliances relating
Total Discharge 1
Seawater - 14,100 14,100 to the quality of its
discharges?
Supply to Third Party 24,200 2,700 26,900
Total 24,700 18,600 43,300 What water opportunities Significant water opportunities exist across our operations which collectively
available to the company? enhance the sustainability and value of our business, and contribute a positive
Total Consumption1 143,600 impact on the catchments and communities within which we operate, including:
Operational water reuse/recycle 510,100 • Building climate resilience by improving internal water efficiencies and
diversifying our water supply source options.
Operational water use (recommended) 669,600
• Improving community relations through engagement and investment in
Change in storage (delta storage) (recommended) 800 collective action initiatives to address priority shared water challenges.
Water stress and water risk exposure (all sites) Unit – tick as appropriate Value • Improving water quality through new technologies and upgraded monitoring
systems.
Proportion of sites situated in water stressed areas 2
Number of ✓ Percentage 4
sites of sites
Notes: 1 Includes ICMM operational water and other managed water; 2 Areas with high (40–80 per cent) or extremely high (> 80 per cent) levels of baseline water stress, or
classified as ‘arid and low water’ when assessed using WRI Aqueduct Water Risk Atlas and verified/revised using local knowledge.

EXTERNAL REPORTING
Section Question Example Response Table E4 – Minimum reporting risk narrative: iMine example
3) Commitment How does the company We take a holistic approach which embeds water in our business strategy and Risk Type Risk Description Locations Example Mitigating Strategies
and response integrate water into provides a common framework for water management across all elements of
business strategy and our operations and planning cycles. Our strategic water aims are to: Physical Securing water Four operations • Enhance water recovery, reuse and recycling, with site-specific
leadership? • Optimise our internal water performance. access in water- in Chile and performance targets for operations in water stressed areas.
stressed areas Peru • Reduce evaporation (eg through installing waterproof membranes
• Work collectively with catchment stakeholders to maximise shared value
through addressing shared challenges. Securing water Five operations on water storage and waste facilities).
Water is a metric on our internal performance scorecard (aligned to our access in drought in South Africa • Secure diversified supply through use of wastewater and desalinated
business strategy), with oversight by our executive leadership team (supported affected areas and Australia seawater.
by quarterly briefings). • Improve capture and storage of seasonal rainfall.
What are the company’s We recognise that water is a precious and shared resource with significant • Diversify power suppliers to reduce reliance on hydropower.
approach and social, cultural, environmental and economic value. Water is also a fundamental Managing excess Seven • Improve operational resilience through infrastructure investments
commitments to water requirement for all of our mining and refining operations. Our ability to secure water associated operations (eg flood levees, bunding and water pumping equipment).
stewardship? access to water of suitable volumes and qualities is critical to the sustainability with flood events in Australia,
of our business. In response, we are committed to: • Build flood contingency capacity in operational scheduling.
Indonesia and
• More deeply understanding water in our operations and host catchments. Peru
How does the company
• Identifying and managing our internal water risks.
promote stakeholder Reputational Managing Three • Engage with host communities to share knowledge and build trust.
engagement, and with • Proactively engaging with key stakeholders (communities, other water users community operations in
and regulators) in the catchments within which we operate to understand • Improve catchment monitoring and share results.
whom? opposition Australia, South
priority catchment challenges. • Invite catchment stakeholders to participate in water monitoring
associated with Africa and Peru
• Promote strategies which link internal operational and external catchment activities.
historical AMD and
priorities to deliver shared water outcomes and mitigate business risk. TSFs • Work collectively with catchment stakeholders to rehabilitate
Also see example case studies. historical impacts.
How does the company Our common framework for water stewardship requires that all our operations:
identify and manage/ • Maintain an up-to-date water balance.
realise material water
• Undertake extensive monitoring to understand baseline water qualities within
risks and opportunities?
the catchment and ensure that appropriate site-specific discharge quality
Including those
criteria are set for each operation to minimise environmental impacts.
associated with water
quality, water stress and • Review water performance, targets, risks and opportunities on an annual
climate change. basis (with cross-functional input).
• Include climate change scenarios in our assessment and forecasting of
operational water requirements, risks and priority catchment challenges over
the short, medium and long term.
• Understand the water context of each catchment within which we operate;
and identify priority challenges and collective action opportunities (eg relating
to water quantity, quality and availability).
• Set site-specific targets which are aligned and contribute towards our
corporate water targets (see below).
In addition, all of our operations situated in water-stressed areas are required
to: optimise water reuse-recycling and reduce consumptive losses; and develop
alternative low quality water supply sources (by 2030).
Does the company set We have two long-term corporate water targets, to:
water performance • Halve our reliance on high quality water from environmental sources
targets? If so, describe (eg surface water and groundwater) in water-stressed areas by 2030, as
what targets are set and appropriate to the site. This may achieved by: optimising internal efficiencies
why. (improving reuse-recycle and reducing consumptive losses) and; preferentially
using low quality water where available and feasible (eg example third party
wastewater or seawater).
• Deliver net positive water impact to the catchments within which we operate
by 2030. This may be achieved by working with catchment stakeholders
(including communities, other water users and regulators) to identify shared
water challenges and actively participating (by contributing funding, data or
technical expertise) in collective action projects to address priority challenges
and deliver improved water security for all.

EXTERNAL REPORTING
Figure E1 Example supporting case studies Figure E2 Example supporting graphic
Select case studies: Managing risk in water Select case studies: The value of stakeholder
stressed areas engagement led: 645,600
cyc
re
Water supply security for all through desalination, Chile Chili River Public-Private Partnership, Peru
M
/
ed
L
Reus
We provide a reliable and secure supply of freshwater for We have developed a public-private partnership with
our host community and copper-gold operations in the the local government and a utility company to address
Atacama Desert through pumping desalinated seawater increasing water scarcity in an already water-stressed
from the coast. area. Through this partnership, we treat municipal
wastewater containing raw sewage which was being
Reducing water use through power diversification, directly discharged to the local river. The treated water is Withdrawals iMine water balance
South Africa used for supply at our copper-gold operation and returned
We are developing a solar electricity power generation to the river.
Surface water Total consumption (evaporation,
plant to reduce our reliance on third party conventional
Overcoming community opposition through collective (including precipitation) 891,00ML entrainment and task loss)
power generation which is very water intensive. 68,200 ML 175,800 ML
action, South Africa required to sustain
operational activities
We are working as part of a collective action group, including:
Select case studies: Creating value though water facilitated by a leading NGO, to combat community Dust control
Groundwater
opportunities concerns around the legacy of declining water quality
132,400 ML
Ore processing
associated with historical acid and metalliferous drainage. Ore washing Total discharge (surface water,
Generating power and security from wastewater, Peru Product transportation groundwater, seawater and
This engagement process has allowed us to share third parties)
Waste management
We provide treated wastewater from our copper-gold information, build community trust and confidence in our 124,600 ML
Cooling
operation in Peru to a third party for electrical power operations, and identify key areas for shared rehabilitation. Seawater
generation, which reduces their reliance on scarce 25,700 ML 2020
freshwater resources and enhances our power supply Innovative water management through employee
security. engagement
We have engaged our employees on the importance of
Reducing dust and water consumption through new Third parties
water to our business and our commitment to water 10,100 ML
technologies, company-wide
stewardship. This has received a very positive response
We are actively exploring innovative technologies across and generated a range of innovative ideas for water
our business to reduce our evaporate losses – including conservation and green-infrastructure opportunities Other managed water
the trial of new dust control additives and microbial across our operational facilities. (dewatering and third party supply)
agents which will significantly reduce the water, fuel, 67,200 ML
labour hours and costs required to control dust across
our global operations.
Based on AngloGold Ashanti (2019). Sustainability Report 2019. p.28.

ICMM is an international organisation
dedicated to a safe, fair, and sustainable mining
and metals industry. Bringing together 28
companies – and over 35 regional, national, and
commodities associations – we support mining
with principles to sustainably manage the
natural resources of our planet, and enhance
the wellbeing of local communities.
Disclaimer
This publication contains general guidance only and should not be relied common law, tort, contract, estoppel, negligence, strict liability, or any other
upon as a substitute for appropriate technical expertise. Although reasonable theory, for any direct, incidental, special, punitive, consequential, or indirect
precautions have been taken to verify the information contained in this damages arising from or related to the use of or reliance on this document.
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August 2021

Special thank you

Elena Bezina (Polyus)

We also acknowledge the contributions of the many

2 Tailings Management: Good Water

How to use this guidance 6

Section 1 ICMM Water Reporting Commitments 9

Section 2 Guidance: Internal Site Level Accounting and Assessment 13

Section 3 Guidance: External Water Reporting 60

Water Reporting: Good practice guide, 2nd Edition 3

Table 1 – ICMM minimum reporting commitments 10

Figure 1 – Site water accounting boundaries and reporting metrics 19

Water Reporting: Good practice guide, 2nd Edition 5

6 Water Reporting: Good practice guide, 2nd Edition

To support consistent and accurate water reporting, this

Water Reporting: Good practice guide, 2nd Edition 7

ICMM WATER REPORTING

Water Reporting: Good practice guide, 2nd Edition 9

Table 1 – ICMM minimum reporting commitments

Metrics 1.3 Present the following volumes (in megalitres)

3) Commitment Narrative c. Climate change?

10 Water Reporting: Good practice guide, 2nd Edition

Water Reporting: Good practice guide, 2nd Edition 11

GUIDANCE: INTERNAL SITE LEVEL

In addition, a simple illustrative approach for assessing

Water Reporting: Good practice guide, 2nd Edition 13

Box 2:2 Box 2:3

Point to note Tips and tools

14 Water Reporting: Good practice guide, 2nd Edition

Water Reporting: Good practice guide, 2nd Edition 15

Statement Examples Rationale

Water Treatment • Compliance

Discharge Quality • Regulatory (external)

16 Water Reporting: Good practice guide, 2nd Edition

18 Water Reporting: Good practice guide, 2nd Edition

Operational water system

Water catchment boundary

Figure 1 – Site water accounting boundaries and reporting metrics

Water Reporting: Good practice guide, 2nd Edition 19

• Water risk and opportunity assessment: Assessments

• The direct rainfall input to a small dam that is not

Tips and tools

2.3.3 Temporal boundaries Reconciling different ‘water years’

20 Water Reporting: Good practice guide, 2nd Edition

ICMM recognises two types of water to allow full transparency

Water Reporting: Good practice guide, 2nd Edition 21

22 Water Reporting: Good practice guide, 2nd Edition

Box 2:9 – continued

minimum reporting beyond minimum reporting

Water Reporting: Good practice guide, 2nd Edition 23

Table 3 – Summary of ICMM water reporting metrics

Metrics describing water flows internal to the site/company

24 Water Reporting: Good practice guide, 2nd Edition

Table 4 – Metrics required to meet the ICMM minimum reporting requirements

Water Reporting: Good practice guide, 2nd Edition 25

Table 5 – Example of additional granular site metrics

Metric Source/ Operational Water OMW Total

Operational water reuse/

Operational water use recommended

Change in storage (delta

26 Water Reporting: Good practice guide, 2nd Edition

Water Reporting: Good practice guide, 2nd Edition 27

Box 2:10 – continued

28 Water Reporting: Good practice guide, 2nd Edition

Metrics 1.3 Present the following volumes (in megalitres)