Guidance Water Reporting

Water
Reporting
Good practice guide, 2nd Edition

Acknowledgements List of Acronyms
The development of this publication would not have ANZECC Australian and New Zealand Environment
and Conservation Council
been possible without the input and support of the
ARMCANZ
Agriculture and Resource Management
individuals below. ICMM gratefully acknowledges the Council of Australia and New Zealand
following contributions: CHPP Coal handling and processing plant
ICMM International Council on Mining and Metals
Consultant GRI Global Reporting Initiative
JV Joint venture
The publication was developed by Amy Herod with input
MAR Managed aquifer recharge
and support from the individuals and organisations below. MCA Minerals Council of Australia
OMW Other managed water
ICMM team SBTN Science Based Targets Network
Dawn Brock led the process to develop this guide, with input TDS Total dissolved solids
TSF Tailings storage facility
and support from Alice Evans, Hayley Zipp and Aidan Davy.
UNEP United Nations Environment Program
Alice and Will Beaven (Positive 2) and Nic Benton (ICMM) WAF Water Accounting Framework
WASH Water, sanitation, and hygiene
provided creative design support.
WRI World Resources Institute
WTP Water treatment plant
Special thank you WWF World Wildlife Fund
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.
Contents
Foreword5
How to use this guidance 6
Guide structure 6
Navigation icons 7
Limitations7
What has changed in this edition of the guidance? 7
01 ICMM Water Reporting Commitments 8

1.1 Why is corporate water reporting important for the mining and metals industry? 8
1.2 ICMM water reporting commitments 9
02 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
03 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
Glossary66
References72
Water Reporting: Good Practice Guide: 2nd Edition Contents 3

Appendices71
Appendix A – Mapping ICMM water reporting metrics with external reporting platforms 74
Appendix B – Mapping between ICMM metrics and MCA Water Accounting Framework (WAF) 81
Appendix C – Operational example of site water accounting and assesment 85
Appendix D – Guidance for aggregating site metrics for external reporting 98
Appendix E – Example of compiling corporate information for external reporting 101
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) 55
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)934
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
Water Reporting: Good Practice Guide: 2nd Edition Contents 4

Foreword
Corporate transparency around water to publicly report company water performance, material
risks, opportunities and management response using
has never been so important. We live
consistent industry metrics and recognised
and operate in a world of increasing approaches. Alongside this commitment, ICMM
pressure on water resources, growing published A Practical Guide to Consistent Water
societal concerns around water access, Reporting which sets out minimum reporting
and rising expectations around the commitments and provides supporting guidance
around how to deliver on these.
stewardship of this vital resource.
ICMM has actively supported the efforts of members to
progress implementation, build capacity, promote
Water challenges are increasingly prevalent in many pre-competitive peer learning, and improve the
operating environments and in many forms. These are consistency and quality of external water reporting.
further exacerbated by the impact of climate change,
During this same period, external water reporting
which brings more frequent and extreme wet and dry
requirements have also evolved. For example, the Global
weather shocks that disrupt local water dynamics. The
Reporting Initiative (GRI) launched its revised Standard
circumstances these factors give rise to will require an
303: Water and Effluents in 2018 with an increase in
unprecedented level of system transformation to
water reporting requirements, to which all members are
mitigate, adapt and build resilience.
required to report as a condition of ICMM membership.
For companies, transparency of their water In addition, substantial work has been undertaken by
dependencies and performance (in terms of risks, the owners of various reporting initiatives to enhance
opportunities and management response) is alignment between key reporting platforms and
foundational for effectively engaging stakeholders and harmonise reporting metrics.
enabling informed decision making.
This updated version of the guidance supports the
The mining and metals industry is highly dependent on industry’s continuing evolution. Its purpose endures: to
water for its operations. As an industry we have a support the sector in compiling simple and relevant
leading role to play in contributing practical solutions to information on water including consistent metrics,
water resource challenges. Members of the which provides a solid foundation for consistent water
International Council on Mining and Metals (ICMM) have reporting. The guidance also aims to align with GRI,
made firm commitments to water stewardship, provide clarity on reporting expectations for external
including implementing robust water governance within stakeholders and promote better understanding of the
their businesses, transparency and disclosure around industry’s operational water context, practices and
water use, managing water more effectively at a site reporting.
level and working with others to resolve shared
While the primary target audience is ICMM member
challenges at the catchment-scale.
companies, we encourage other mining companies to
ICMM’s Water Stewardship: Position Statement, adopt and implement the approaches and metrics
published in 2017, requires members to apply strong within the guide to support enhanced transparency on
and transparent corporate water governance, including water across the mining and metals sector.
Rohitesh Dhawan
President and CEO, ICMM
Water Reporting: Good Practice Guide: 2nd Edition Foreword 5

How to Use this Guidance
Guide structure
This guide is structured in the following sections.
Section 1 ICMM 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 apping between ICMM metrics and MCA WAF – summarises the direct alignment between ICMM
M
and WAF metrics
Appendix C perational example of site water accounting and assessment – provides a worked example of
O
site level water accounting and assessment to meet the minimum reporting commitments for a
Chilean copper mine site
Appendix D uidance for aggregating site metrics for external reporting – provides guidance around
G
aggregating site metrics for external reporting to avoid double counting
Appendix E xample of compiling corporate information for external reporting – provides an example of
E
compiling corporate information to meet the minimum reporting commitments (for a fictitious
mining and metals company)
Water Reporting: Good Practice Guide: 2nd Edition How to Use this Guidance 6
Navigation icons important component of the site water balance.
However, guidance relating to the development of site
The following navigation icons are used throughout
water balances and the broader management of mining
the document to aid referencing, enhance useability
facilities is outside the scope of
and increase the accessibility of information.
this guidance.
Further reference
What has changed in this edition
Operational example of the guidance?
The key focus of this revision has been to:
Point to note
— Improve ICMM water reporting metrics definitions to
Tips and tools support consistent reporting.
— Broaden the minimum reporting commitments by

Limitations including metrics for:
The guidance provided in this document only applies - Holistic reporting of water withdrawal, discharge
to revenue generating mines and smelting facilities; and consumption for water associated with
and is not intended to apply to legacy properties, meeting the operational water demand
closed sites, remote construction projects, research (operational water) and water that is actively
facilities, supporting site infrastructure (such as utility managed (other managed water (OMW), previously
or transport corridors), non-operated joint ventures termed ‘diversions’).
(JVs) or supply chains. - Reporting of aggregated water metrics for all sites
within the company and for all sites situated in
To support consistent and accurate water reporting,
water stressed areas.
this document includes guidance on the water
— Enhance the supporting guidance by leveraging the
accounting of mining facilities (eg processing plants
insights and learnings gained during implementation
and tailings storage facilities (TSFs)) which are an
of the first edition.
Water Reporting: Good Practice Guide: 2nd Edition How to Use this Guidance 7
Section 1
ICMM Water Reporting

Commitments
1.1 Why is corporate water reporting important of mining and metals assets also creates opportunities
for the mining and metals industry? to invest in local communities, improve local livelihoods
and work collaboratively with local stakeholders to
Corporate transparency around water is particularly
advance sustainable water outcomes, equitable water
important for the mining and metals industry as it is
access and improved water governance within the
recognised to have a high level of water interaction and
catchment.
dependency due to the nature of its activities.1,2,3 This
situation creates both water risks and opportunities for All mining and metals facilities need water to sustain
the company and local catchment, as outlined below. operations. Water is commonly required for dust
control, mineral processing and concentrating, waste
Mining and metals operations are typically
management and power generation. Substantial
geographically fixed, long-life assets. The location of
progress has been made in recent years to enhance
mining assets is largely determined by geology and
operational efficiencies by promoting recovery and
operators must manage the water risks and shared
reuse to reduce dependency on external water
water challenges that arise due to the local catchment
resources. Innovative solutions are being developed to
conditions – whether this is water scarcity, flood risk or
further reduce water requirements in tailings
poor water quality. This trend is likely to increase as
management. In addition, energy efficient treatment
demand for minerals grows to support the transition to
technologies are being developed to allow use of low
a low-carbon economy.4 However, the long-life nature
quality water for operational supply.
Water Reporting: Good Practice Guide: 2nd Edition 01 ICMM Water Reporting Commitments 8
01 02 03
Mining operations may need to manage substantial transparent corporate water governance’, including to
volumes of water, but this may not necessarily be for ‘publicly report company water performance, material
use. Most mining operations alter landforms by risks, opportunities and management response using
excavating open pits and underground mines, and consistent industry metrics and recognised
constructing waste facilities. The resulting level of approaches’.
interaction with surface water and groundwater
This guidance supports members in achieving this
depends on the nature of the operation and the local
commitment in the following ways:
water conditions – both of which vary substantially
across different commodities and geographies.5 For — Outlines the minimum reporting commitments for
example, in some contexts, dewatering of below-water ICMM member companies to promote transparency
table orebodies is required to enable safe working through consistent and relevant reporting on the
conditions in open pits and underground workings. In industry’s water interactions, risks, opportunities, and
addition, mining and metals operations situated in the range of activities being undertaken to progress
remote areas may provide the water supply to adjacent water management practices, manage risk, support
townships, communities and other mining operations, stewardship initiatives, engage stakeholders and
creating further social and economic value. In these deliver improved catchment outcomes.
ways, mining operations often manage substantial
— Defines an appropriate set of consistent water
volumes of water that are not required to meet the
reporting metrics for the mining and metals industry,
operational water demand. ICMM water reporting
which are based on the Minerals Council of
metrics provide transparency around these practices to
Australia’s (MCA’s) Water Accounting Framework for
promote informed decision making.
the Mineral Industry (WAF),9 to drive consistent
The global challenge of deteriorating water quality metrics that are benchmarkable at all scales.
presents both risk and opportunity for the mining and
— Provides practical supporting guidance around
metals industry. There is an increasing awareness of
meeting the minimum reporting commitments in
the challenge of deteriorating water qualities across rich
order to continually build capacity within the industry
and poor countries.6 This situation relates to rising levels
and enhance understanding by external
of pollution from a wide range of sources (including
stakeholders.
communities, agriculture and industry) and a vast range
of contaminants (including faecal matter, nutrients,
1.2 ICMM water reporting commitments
plastics and pharmaceuticals). The potential impact of
the mining and metals industry on water quality, due to
1.2.1 What are ICMM water reporting commitments?
the nature of the industry’s operational activities, is well
The ICMM’s minimum commitments for annual water
recognised. Work continues to manage this risk by
reporting are outlined in Table 1. This information should
improving operational practices and closure planning;
be made publicly available eg on company websites or
harnessing innovations in water treatment technologies,
in company reports. Aligned to external guidance, eg
real-time monitoring systems and data solutions; and
the CEO Water Mandate Corporate Water Disclosure
building trust through community participatory
Guidelines, the commitments are structured to generate
monitoring programmes. However, the global challenge
an overview narrative, supported by consistent metrics,
of deteriorating water qualities and the rapid need to
which describe a company’s water interactions, risks
build climate resilience, also brings opportunities for
and opportunities, and management response.
mining and metals operations to work collectively with
catchment stakeholders to develop circular water Importantly, the narrative allows the context and
management solutions to reduce pressure on meaning of the supporting metrics to be clearly
freshwater resources.7 articulated, as the magnitude and significance of these
metrics may vary substantially year-on-year and
In recognition of the importance of water reporting for
between companies due to the unique nature of the
the mining and metals industry, the ICMM Water
industry’s activities and water handling requirements
Stewardship: Position Statement 8 includes a
(see Sections 1.1 and 3.2).
commitment to all members to ‘apply strong and
01 02 03
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 stressed
aggregated for all sites: 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 (high third-party water) and water quality category (high
and low). and low).
b. Other managed water (OMW) withdrawal by water b. OMW withdrawal by water quality category (high
quality category (high and low). and low).
c. Total discharge by destination type (surface water, c. Total discharge by destination type (surface water,
groundwater, seawater and to third parties) and groundwater, seawater and to third parties) and
water quality (high and low). water quality (high and low).
d. Total consumption. d. Total consumption.
2) Water risks and Narrative 2.4 Has the company had any material regulatory
opportunities 2.1 Overall, how material is water to business value non-compliances relating to the quality of its
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 3.5 Does the company set water performance targets?
and response 3.1 How does the company integrate water into If so, describe what targets are set and why. If not,
business strategy and leadership? outline why not.
3.2 What are the company’s approach and Include any relevant case studies to illustrate.
commitments to water stewardship?
Metrics
3.3 How does the company promote stakeholder
3.6 Present operational water reuse/recycle volumes
engagement, and with whom?
(in megalitres) for:
3.4 How does the company identify and manage water a. All sites (as an aggregated total).
risks and realise opportunities? Including those b. For all sites situated in water-stressed areas (as
associated with: an aggregated total).
a. Water quality?
b. Exposure to water stress?
c. Climate change?
Note: The template provided in Table 4 should be used for reporting the required metrics to promote consistency.
01 02 03
1.2.2 How do ICMM water reporting commitments as the MCA’s WAF. These are referenced throughout
relate to other reporting platforms? this document.
To promote consistency and comparability, the water
The relationship between the ICMM water reporting
reporting metrics and disclosure statements outlined in
metrics and those of key external disclosure platforms
the minimum reporting commitments build directly on
is summarised in Appendix A. Guidance for mapping
external reporting guidance and definitions, including
between the ICMM water reporting metrics and MCA’s
those of CEO Water Mandate,10 GRI11 and CDP 12 as well
WAF is provided in Appendix B.
Section 2
Guidance: Internal Site Level

Accounting and Assessment
2.1 Overview An operational example of site water accounting and

assessment for the purpose of external reporting to the
The purpose of this section is to provide guidance
minimum commitments is provided in Appendix C.
around internal water accounting and assessment at
the site level, which is the foundational building block of
accurate external reporting and corporate transparency. Box 2:1
Point to note
A defined and consistent approach to site level accounting
and assessment is fundamental to adequately capturing
the diverse range of operational contexts, water practices, Guidance intent and reporting expectations
risks, opportunities and management responses that This guidance around site level accounting and
occur across a company’s operational portfolio in a assessment is intended to help companies to
comparable format which can be analysed. develop comparable and material information as
the foundation for accurate and consistent external
This may be achieved in a variety of ways. However,
reporting to the minimum commitments.
this section outlines the key points to consider for
generating simple and comparable site level datasets This guidance also provides insight to external
tailored to meeting the minimum reporting stakeholders around the complexity of operational
commitments, which can be aggregated at any scale water accounting and the generation of ICMM water
– asset, regional or company. This includes a consistent reporting metrics.
set of water reporting metrics, which are appropriately
There is no ICMM requirement for data to be
defined for the mining and metals industry, and based
externally disclosed beyond that needed to meet
on the MCA’s WAF (as outlined in Appendix B).
the minimum reporting commitments (as outlined in
In addition, a simple illustrative approach for assessing Table 1).
and compiling water risks, opportunities and
management response, aligned to external reporting
guidance and platforms, is provided for companies 2.2 Summarising site details and context
looking to develop or update their approach.
Summarising key site details and context in a consistent
The guidance in this section focuses on: and comparable format aids the compilation and
analysis of site information at the company level to
— Summarising site details and context – including
inform external reporting. Capturing the site context is
catchment and context (see Section 2.2).
particularly important for providing the information
— Understanding and setting site boundaries – required to appropriately understand and communicate
including spatial, materiality and temporal (see the site water reporting metrics (see Section 2.4) and
Section 2.3). site water risks, opportunity and response assessments
(see Section 2.5).
— Site water accounting and ICMM water reporting
metrics – using operational data to generate Consistent with external reporting guidance, useful site
consistent benchmarkable reporting metrics (see details to summarise include site name, location
Section 2.4). (including country) and catchment. As required, publicly
available tools may be used to determine the extent and
— Assessing water risks, opportunities and
name of the local catchment within which a site is
management response – including key points to
located (see Box 2:3).
consider and a simple illustrative approach (see
Section 2.5).
02 Guidance: Internal Site Level

Water Reporting: Good practice guide Accounting and Assessment 13
01 02 03
Key contextual elements to consider (at the minimum — Key operational water activities: This provides an
level) are outlined below; and an illustrative approach for overview of the site’s water dependencies and
summarising site context is outlined in Table 2. handling requirements.
— Climatic setting: This is often a good high-level — Water treatment practices and discharge quality
indicator of the local water setting, likely level of limits: This this provides an overview of the site’s
water availability within the catchment, and potential approach to managing water quality and associated
need to manage significant surface water or run-off risks.
flows.
— Commodity: This often determines the range of

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

or ‘(river) basins’.

Water Reporting: Good Practice Guide: 2nd Edition Accounting and Assessment 14
01 02 03
Table 2 – Simple illustrative approach for summarising site context (guidance only)
Statement Examples Rationale
Catchment(s) Catchment name (eg from global river — Describes the site’s location(s) and sets the context and scale for
basins as mapped in publicly available assessing water risks, opportunities and management response
tools). (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 — Arid or semi-arid environment Annual precipitation categories provide important site context which
Conditions may be useful in indicating:
— Moderate precipitation with distinct
dry season — The likely need to manage significant surface water and/or
run-off flows.
— Moderate precipitation
— The likely water availability within the wider catchment.
— Very high precipitation and/or
frequent major storm events
Commodity Summarise commodity (eg aluminium, — Site water metrics are heavily dependent on site setting and
coal, copper, gold, iron ore, lithium, zinc). commodity type – which may have a stronger influence on the
metric values than site water management practices.
Main Operational — Cooling or drying processes
— Identifying the main operational water activities provides the
Water Activities — Dewatering fundamental context for understanding reporting metrics and
— Discharge water risk, opportunity and response assessments.
— Dust control — Site context should always be considered when using water
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 activity) — Identifying main consumptive losses provides important
Water Uses information for describing the company’s water interactions and
— Entrainment – product
provides context for understanding the reporting metrics.
— Entrainment – waste
— Other losses

01 02 03
Statement Examples Rationale
Water Treatment — Biological reaction — Describes water treatment activities and discharge quality limits
Activities associated with the site – which provides important context for
— Disinfection
understanding and reporting the company’s approach to
— Distillation identifying and managing water risks and opportunities
associated with water quality.
— Electrodialysis
— 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 boundaries undertaking site level water accounting and
assessment for external reporting, as outlined below
Defining appropriate boundary conditions is critical to
and illustrated in Figure 1.
developing consistent site level accounting and
assessment. Boundary conditions are set relative to the — Water catchment boundary: The physical boundary
purpose and objectives of the work being undertaken that defines the extent of the maximum direct
and determine if or how water is considered, accounted influence of the site on the local environment and
for and assessed relative to the site. stakeholders, aligned with water catchment
boundaries.14 The water catchment boundary is
In the context of site level accounting and assessment
typically used as the limit for site level water risk,
for external reporting purposes, three key boundary
opportunity and response assessments (see Section
types to consider are spatial, materiality and temporal
2.5). Therefore, determining an effective scale for the
– as outlined below. It is also important to review these
boundary is fundamental to making accurate
boundary conditions when preparing information for
assessments (see Box 2:4).
external reporting, especially for water metrics to avoid
double counting (see Section 3.3.2). — Operational boundary: The physical boundary that
defines the geographical extent of the site’s
2.3.1 Spatial boundaries
operational activities and typically aligns with the
Spatial boundaries define what to include from an entity,
site’s legal boundaries (eg as described by mining
geographical, physical or legal perspective. Three types
leases, tenements or other permitting). The
of spatial boundaries are usually considered when
boundary may also define the extent of the site’s

01 02 03
environmental management responsibilities and and power generation); and all water stores or
associated practices. The operational boundary is treatment plants which are part of the operational
typically used to understand the extent of a site’s water system. The operational water system
operational activities. boundary is conceptually based and may not directly
align with the geographical boundary of the site.
— Operational water system boundary: The
The boundary is fundamental to consistent site
accounting boundary that defines the extent of the
water accounting, and determines how water within
site’s operational water system, including all
the operational boundary is classified, accounted
operational activities which require or use water
and reported (see Section 2.4).
(eg mineral processing, dust control, waste
management, product handling or transportation

01 02 03
Box 2:4
Point to note
Determining an appropriate scale for site water Broader areas will need to be considered if the site
catchment boundaries (based on the Alliance for straddles more than one catchment; or if inter-
Water Stewardship [AWS] approach)13 catchment water transfers are present (either
withdrawals or discharges).
Water catchments may be defined at a range of
scales from small sub-catchments measuring a few Setting boundaries for sites with complex ownership
square kilometres, to very large catchments which models and joint ventures (JVs)
span half a continent (eg the Amazon river catchment
When setting accounting and assessment boundaries
in South America, the Congo river catchment in Africa,
for the purpose of meeting the minimum reporting
or the Mississippi river catchment in North America).
commitments, it is important to consider and set
Determining an appropriate scale for a site’s water boundaries relative to the company’s water
catchment is fundamental to accurately assessing requirements (ie the water required to sustain the
water risks and opportunities relating to the site and company’s operational assets and meet the
developing an effective management response. company’s production targets). For guidance on JVs
Aligned with the AWS’ approach, a site’s water see Section 3.3.1.
catchment should be defined at a scale which
Where a company’s asset is nested within a third-party
includes:
operation, accounting and assessment boundaries
— The upstream area within which the actions of should be set relative to the limits of each company’s
other stakeholders (eg changes in water or land assets. This enables transparent accounting of the
practices) would have a material impact on the water required for each company to achieve its
site’s water withdrawals or management practices. respective operational objectives. However, when
undertaking environmental impact type assessments
— The downstream area within which the site’s water
for the purpose of local permitting and reporting, it may
management practices (including water withdrawal,
be necessary to revise these boundaries and take a
discharge and consumption) would have a material
more holistic view of the net impact of the entire
impact on water resources (ie flow dynamics and
operation (ie both companies’ assets).
quality), other stakeholders and ecosystems.
Box 2:5
Further reference
Determining an appropriate scale for water Setting water boundaries

catchment boundaries — ICMM (2015), A Practical Guide to Catchment-
Based Water Management for the Mining and
— ICMM (2015), A Practical Guide to Catchment-
Metals Industry. p.29.
Based Water Management for the Mining and
Metals Industry. p.31.
— Alliance for Water Stewardship (AWS) (2019),

International Water Stewardship Standard, Version
2.0. pp.40–45.

01 02 03
Operational water system
Operational water
withdrawal Operational water Consumption
(reporting metric)
Volume of water Store
that enters the Op
New water Total consumption
operational water op e (reporting metric)
(re ti
ra
system used to
tio
Total volume
on rting
na
meet the
po
al
of water that
lw
operational water is removed by
ater
demand Reuse-recycle evaporation,
metric)
(reporting metric)
use
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,
groundwater, seawater
Treatment Task or a third party
r
a te
Worked w
Discharge
Other managed
water withdrawal
(reporting metric) Total discharge
Volume of water (reporting metric)
that is actively Total volume of water
managed without that is released back
intent to supply Other managed water to the environment
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
Materiality boundaries define what to include based include those which comprise a material component
on significance,15 and will depend on the local context of the site water balance, influence internal water
of the site. In general, a water flow (volume), risk or management practices or require specific
opportunity is considered to be material and should management actions. However, it is important to
be included if it: note that depending on the local context even
relatively small volume flows, changes in timing or
— Influences water-related decisions made by
water qualities may have significant impacts and
internal and external stakeholders using the
may therefore be material.
information (at the scale of the assessment).
— Site water risk and opportunity assessment:
— May have a significant impact (negative or positive)
Assessments should be made using standard
on the site, environment, local stakeholders or
company risk frameworks (ie which define likelihood
communities (at the scale of the assessment).
and consequence thresholds for the company) to
Additional points to consider for site level water ensure comparability of results between sites.
accounting and assessment are outlined below.

01 02 03
— Water risk and opportunity assessment:

Box 2:6
Assessments are often undertaken or updated on an
Operational examples
(sub-)annual cycle corresponding to the external
reporting cycle; and should also be updated
Assessing the materiality of flows (from WAF)9 following any material changes (eg operational,
environmental, social, political or regulatory). Due to
Examples of material flows:
both the granularity of the assessment and the
— A wet weather event which requires pumping of
typically multi-year nature of the risks, opportunities
water from active workings and discharge to a
and responses, year-on-year changes may be
local stream.
relatively small. Therefore, it may be valuable to
— The provision of low volumes of potable water to consider the results of each annual assessment
a mine camp or local community. relative to previous results to identify any longer-
term trends. Although not required to meet the
— The discharge of low volumes of water to a local
minimum reporting commitments, companies may
stream that is critical to maintaining ecosystem
also choose to include an element of forward
function.
projection in the risk and opportunity assessment (ie
Example of a non-material flow: by repeating the assessment for current and one or
— The direct rainfall input to a small dam that is not more future states, such as now, 2025 and 2035).
significant in comparison to the magnitude of
broader inflows to the site.
Box 2:7
Tips and tools
2.3.3 Temporal boundaries
Temporal boundaries define the time step or period of
Reconciling different ‘water years’
the accounting or assessment. In general, external
Site level water data are often collated for an annual
reporting is undertaken on an annual cycle and
‘water year’ defined by the local climatic conditions
supporting site data are compiled to align with the
(eg wet and dry seasons). These may not align with
reporting cycle, as outlined below.
financial or corporate reporting cycles or year-ends,
— Water accounting: While corporate water reporting and may vary across a company’s portfolio,
is usually annual, collection of site data for especially where sites are situated across broad
operational management and accounting typically geographies. Therefore, it is often useful to compile
occurs on a range of intervals (daily, weekly, monthly all relevant data at a common temporal interval (eg
or quarterly) depending on the nature of the data monthly) to allow simple data extraction for the
collected. In addition, corporate reporting cycles may reporting purpose and period required.
not align with the timing of site level reporting to
meet local regulatory or permitting conditions. Recording material operational changes (to aid
Therefore, it is often useful to compile relevant data data validation)
at a common temporal interval appropriate for the It is good practice to record any material changes in
purpose (eg monthly) to allow simple data extraction operational activity as they occur during the
for the reporting period required. In addition, it is reporting period. The record can be used to support
valuable to compile and review data on a regular the regular validation of data collection and quality,
basis throughout the reporting period (eg at least and to explain apparent anomalies.
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.

01 02 03
and underground mines; to manage the quality of run-off

Box 2:8
from disturbed ground; or to provide water to local
townships and communities in remote areas.
ICMM recognises two types of water to allow full

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

01 02 03
— Key water flows and dynamics internal to the site It is recognised that sites or companies may choose to
– including operational water reuse/recycle, account and report more granular water metrics to
operational water use, and change in storage (delta provide greater transparency of their water
storage) (see Sections 2.4.6 –2.4.8). dependencies, risks and opportunities, as relevant to their
operational context and company reporting strategy. For
The ICMM water reporting metrics required to meet the
example, companies may choose to account and report
minimum reporting commitments (see Table 1) are
discharge volumes and/or consumption volumes split by
summarised in Table 3; and a template for reporting
operational water and OMW (see Box 2:9). This may be
these metrics is provided in Table 4. It is important to
important in operating contexts where OMW volumes are
note that reporting of water intensity metrics is not
substantial (eg dues to operational dewatering or the
required, nor recommended, at the minimum level due
provision of community supply); or where consumptive
to challenges in defining an intensity metric which is
losses associated with specific operational activities are
meaningful and benchmarkable at the company level
of particular interest to catchment stakeholders.
(see Section 3.3.2).
To support companies in going beyond the minimum
To promote achievability while driving consistency,
level, discharge and consumption flows in the operational
the minimum commitments for water metrics include
examples provided in this section are also classified as
reporting of:
operational water or OMW. An example of the range of
— Water withdrawal volumes split by operational water more granular metrics which may be accounted at the
versus OMW to enable transparency and site level for external reporting purposes, and their
benchmarking of water for supply (operational water), relationship with the minimum reporting commitments
versus water which is actively managed without intent metrics, is illustrated in Table 5.
to meet the site water demand (OMW).
Key points to consider when developing site water
— Total volumes (operational water and OMW) for accounts, classifying water quality and generating site
water discharge and water consumption aligned reporting metrics are outlined in the following sections. In
with external stakeholder interests as an indicator of addition, an operational example of creating a site water
the overall potential of impact, risk or opportunity account and generating ICMM water reporting metrics is
associated with a site or company. provided in Appendix C.
Box 2:9
Point to note
Revised terminology: OMW (formerly diversions) landscape (eg culverts and stream realignments)
ICMM OMW was previously termed ‘diversions’ in the without being actively managed.
first edition of the ICMM water reporting guidance16
Going beyond the minimum: reporting consumption
and is equivalent to WAF diversions.9 The terminology
and discharge metrics
has been revised to:
To provide greater transparency of water
— Better reflect the definition of the water as water dependencies, risks and opportunities, companies may
that is actively managed (eg physically pumped, choose to go beyond the minimum commitment and
actively treated or has material consumptive report discharge volumes and/or consumption volumes
losses) without intent to supply the operational split by operational water and OMW. In such situations, it
water demand. is important to recognise operational water and OMW
(and associated withdrawals, discharge, consumption)
— Enhance understanding as the term ‘diversions’
as two separate streams within the site water
was commonly misunderstood to include surface
accounting model as illustrated below and aligned to
water that is physically diverted within the
MCA’s WAF (see Appendix B).

01 02 03
Box 2:9 – continued

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

01 02 03
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 volumes, by source type (surface water, access requirements and potential for
Withdrawal used to meet the operational groundwater, seawater and third party) associated risks and opportunities
water demand. and water quality category (high and (including circular water management
low), for all sites within the company, and use of low quality water).
and for all sites situated in water — Allows transparency around water
stressed areas. withdrawal to meet the operational water
demand (ie for use) and enables
benchmarking.
Other Water that is actively Required: Reporting of aggregated — Indicator of holistic water dependencies,
Managed managed (eg physically volumes (from all sources), by water activities and potential for associated
Water (OMW) pumped, actively treated or quality category (high and low), for all risks and opportunities – especially in
Withdrawal has material consumptive sites within the company, and for all contexts where OMW volumes are high
losses) without intent to sites situated in water stressed areas. due to operating dynamics (eg
supply the operational water dewatering activities or community
demand. supply) or climatic factors (eg wet
weather events).
Total All water that is released to Required: Reporting of aggregated — Indicator of water dependency and
Discharge the water environment total volumes (operational water plus potential for associated risks and
(surface water, groundwater OMW), by destination type (surface opportunities relating to the downstream
or seawater) or to a third water, groundwater, seawater and third catchment and other stakeholders
party (including operational party) and water quality category (high (including water quality risks and circular
water and OMW). and low), for all sites within the water management opportunities).
company, and for all sites situated in
Total All water that is removed by Required: Reporting of aggregated — Indicator of water dependency and
Consumption evaporation, entrainment (in total volumes (operational water plus potential risks associated with water
product or waste) or other OMW), for all sites within the company, losses.
losses, and not released back and for all sites situated in water
to surface water, groundwater, 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 management
recycle an operational task and is volumes for all sites within the practices and ability to optimise systems
recovered and used again in company, and for all sites situated in to reduce withdrawal volumes –
an operational task, either water stressed areas. particularly in water stressed areas
without treatment (reuse) or (where water availability is typically low
with treatment (recycle). 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 within internal water management practices.
the company, and for all sites situated — Provides context for understanding
in water stressed areas. withdrawal volumes.
Delta The net change (positive or Recommended: Reporting of — Indicator of internal water management
storage negative) in the volume of aggregated volumes for all sites within dynamics.
(∆Storage) water in storage (operational the company, and for all sites situated — Allows transparency of all elements of
water and OMW) during the in water stressed areas. the water balance.
reporting period.

01 02 03
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
Water stress exposure (all sites) Unit – tick as appropriate Value

Proportion of sites situated in water stressed areas No. sites % sites
Notes: a Includes ICMM operational water and OMW. b See Box 2:21 for guidance on indentifying areas of water stress.

01 02 03
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   
Withdrawal Seawater   
Supply to Third Party   
Total      
Surface Water   
Groundwater   
Discharge Seawater   
Supply to Third Party   
Total   
Evaporation
Entrainment
Consumption
Other losses
Total 
Operational water reuse/recycle 
Notes:  Metrics required to meet the minimum reporting commitments (as detailed in Table 1 and Table 4).

01 02 03
2.4.1 Generating consistent site water the general concept of a water balance is provided in
metrics for reporting Box 2:11; and a worked example of generating site water
Consistent water metrics for external reporting are reporting metrics from site water balance and
derived from site water balance and water accounting accounting information is provided in Appendix C.
information, as summarised in Box 2:10. An overview of
Box 2:10
Point to note
Overview: Generating consistent site metrics — Evaluate alternative water management options for
for reporting different scenarios (eg operational, climatic or
catchment).
Step 1: Site water balance
What: A schematic model of the main operational Sub-site water balances may also be developed to
water components, infrastructure and material flows better understand or manage particular components
(quantity and quality) associated with the site – will of the overall site balance – for example, TSFs, water
typically include: reticulation in underground workings, processing
plants or imported water requirements (see Figure 2
— Pits and underground workings and Box 2:11).
— Mineral processing and tailings thickening facilities How: The development of a site water balance is a
— Waste co-disposal and TSFs complex process, which requires specialist input and
draws on a range data inputs – which typically include:
— Water dams, stores and tanks
— Mine processing and dewatering data (eg mine
— Other key water infrastructure (eg treatment plants plan, production rates and characteristics).
(if any), pipes, pumps, flow meters)
— Physical data (eg topographic and bathymetric
— Water inflows and outflows (eg precipitation maps, survey results and digital terrain models).
run-off, surface water, groundwater, seawater and
third parties) — Climatic data (eg precipitation and evaporation
data)
— Consumptive losses (eg evaporation, entrainment
and other losses). — Hydrological data (eg run-off coefficients, surface
water flows, groundwater monitoring).
Why: A fundamental operational water management
tool which provides the foundation of effective water — Water storage facility characteristics (eg design
management and consistent water reporting metrics. specifications or as-built survey data).
Used to optimise operational performance, manage — Water flow and quality data (eg calibrated flow
risk, and inform business critical decisions – for meter data, water truck counts, water quality
example to: monitoring).
— Understand current and future water demand and A range of approaches may be used to develop a site
availability, infrastructure capacity requirements, water balance, as appropriate to the operational
water quality constraints, treatment or storage complexity, water dynamics and risk profile of the site.
requirements, and discharge quantities and Two common approaches include:
qualities. — Deterministic models – which use set values for
— Assess potential environmental impacts and key data inputs to evaluate specific scenarios; and
develop appropriate management and mitigation are typically developed using a simple spreadsheet
strategies. approach.

01 02 03

Point to note
— Probabilistic models – which include uncertainty used by the site in an operational task.
analysis of key variables/poorly constrained 3. Accuracy statement – describes the percentage
parameters to understand sensitivities and of flows that are measured, simulated or estimated
evaluate the likelihood of certain outcomes; and (with associated confidence levels).
are typically developed using specific modelling
software (eg Goldsim or Opsim). Why: Provides a consistent basis for benchmarking,
optimising and communicating water dynamics to a
The site water balance is a live management tool range of intemal and external stakeholders.
which should be reviewed and updated on a regular
basis (annually as a minimum), or following any Provides the basis for calculating operational water
material changes (operational, organisational, reuse/recycle and operational water use metrics (see
environmental, etc). Sections 2.4.6 and 2.4.7).
Step 2: Site water account How: Based on the site water balance, all water
components and flows are classified, and those with
What: A simplified accounting model of the site water
common characteristics are aggregated to the
balance — where the detail and complexity of the site
highest possible level, and represented once within
water balance is simplified into an accounting view
the accounting model to provide the simplification.
which represents all key components and flows in a
During the aggregation process:
consistent way.
— All water stores are classified as either new water
Key elements of a site water account include:
stores (which only receive new water) or mixed
1. Input-Output model – describes water inputs water stores (which receive both worked and new
(operational water withdrawals and other managed water) and represented once respectively
water) and outputs (consumption and discharge)
— All tasks are aggregated to the highest possible
to/from the site.
level to ensure consistent operational water reuse/
2. Operational model – describes water flows internal recycle metrics -recommended task aggregation
to the site that occur between: types and levels are provided in Appendix C
- Stores – purpose built structures designed to Further guidance

collect or hold operational water (eg tanks, dams, — A worked example is provided in Appendix C.
reservoirs and disused pits).
— Detailed guidance is provided in MCA (2014) Water
- Tasks – operational activities that require or use Accounting Framework for the Minerals Industry:
water (eg for mineral processing, waste User Guide, v1.3.
management or dust control).
Step 3: Site reporting metrics
Note: dewatering is not a task as it generates rather
than uses water. What: A set of consistent water reporting metrics that
are appropriately defined for the mining and metals
- Treatment plants (if any) – facilities that use industry, and collectively describe all material water
active methods (ie requiring energy or physical volumes and qualities (categorised) associated with
inputs, eg chemicals) for the primary purpose of the site.
improving water quality.
Why: Benchmarkable metrics for external reporting
The operational model also describes the status of
and broader communication processes.
water within the site as:
How: Reporting metrics are directly based on the site
- New water – water that has not previously been
water account, as outlined in Sections 2.4.3 to 2.4.8
used by the site in an operational task.
and illustrated in Appendix C.
- Worked water – water that has previously been

01 02 03
Operational example: accounting Tailings Storage Facilities (TSFs) Run-off

TSF Water Balance
Flow type: ICMM operational water withdrawal
Key flows to consider when accounting water associated with a TSF Description: direct capture of run-off Component ML/a
Water quality category: Variable depending on land use
Inflow Precipitation 285
Evaporation Precipitation (typically ICMM high, WAF Category 1 or 2)
Flow type: ICMM consumption (op water) Flow type: ICMM operational water (op water) withdrawal Quantification: Calculated using hydrological model Run-off 255
Description: Evaporation of standing water within the TSF Description: Direct capture of rainfall and/or snowfall or estimated [based on TSF catchment surface area,
(supernatant pond), as a minimum; plus evaporation from measured/reference precipitation data and typical Tailings slurry 6,960
Water quality category: ICMM high (WAF Category 1)
shallow saturated tailings (to extinguishment depth), run-off coefficients]
Quantification: Calculated using hydrological model or Total in 7,500
where known. Case study flow (ML/a): 255
estimated [based on TSF surface area and measured/
Quantification: Calculated using hydrological model or reference precipitation data] Calculation: 255 ML/a = 0.01 x 150 ha x 570 mm/a x 0.298 Outflow Entrainment 240
estimated [based on pond surface area, beach areas,
Case study flow (ML/a): 285 Evaporation 900
measured evaporation rate or typical pan-evaporation rate
with correction factor] Calculation: 285 ML/a = 0.01 x 50 ha x 570 mm/a Reclaim water
Seepage 1,500
Case study flow (ML/a): 900 Flow type: Internal
Calculation: 900 ML/a = 0.01 x 50 ha x 1,800 mm/a Description: Water recovered from the TSF via different Reclaim 4,860
methods (eg decant towers and barges, collection drains
or wells), typically for treatment, reuse or release Total out 7,500
Water quality category: Typically ICMM low
Change in storage (∆S) 0
(WAF Category 3)
Quantification: Measured (eg flow meters and
Tailings slurry water store volumes)
Evaporation Precipitation
Case study flow (ML/a): 4,860 Evaporation
Seepage Surface
collection ponds Decant reclaim runoff Calculation: Measured
900
6,960 540 Precipitation
Entrainment Process plant TSF & run-off
Tailings entrainment
Flow type: ICMM consumption (op water)
Water table Mixed water
Seepage Description: Water permanently contained in waste store Entrainment
tailings
Quantification: Calculated from measured, estimated or 4,860 240
Schematic TSF not to scale modelled parameters [based on tailings tonnage and
1,500
composition, eg void ratio, in place dry density, moisture
content] Seepage to GW
Tailings slurry Seepage to groundwater (GW)
Case study flow (ML/a): 240
Flow type: Internal Flow type: ICMM discharge (op water) Operational water withdrawal
Calculation: Based on 10% w/w moisture content and 1.8 t/ Discharge
Description: Water contained in tailings slurry Description: Seepage of water from saturated tailings to m3 particle density Consumption
Water quality category: ICMM low (WAF Category 3) groundwater system
Quantification: Measured or estimated [based on tailings Water quality category: Typically ICMM low (WAF Accounting view & reporting metrics
input quantity and typical moisture/solids proportion] Category 3)
Case study flow (ML/a): 6,960 Quantification: Calculated using hydrogeological model or Reconciling timeframes
estimated (with sense check to close the balance); only — The primary objective of a water balance is the management and optimisation of operational performance and risk
Calculation: 6,960 ML/a as 9,280 Mt/a of thickened tailings at
derived by balance where unable to estimate (due to high – reconciled over an appropriate timeframe. However, for the purpose of reporting, material water flows are
75% moisture
error margins) quantified for the reporting period which is typically one year.
Case study flow (ML/a): 1,500
— Internal flows within the TSF may not conceptually reconcile with the reporting timeframe (eg water which enters the
Calculation: Estimated through back calculation (includes
TSF in tailings slurry in one reporting period may seep to groundwater years later). For the purpose of reporting, only
decant transmission loss)
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.
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

01 02 03
Box 2:11
Tips and tools
Brief overview: The water balance approach workings, processing plants or imported water
The concept of the water balance is widely used in requirements (see Figure 2 and Box 2:12).
hydrological and hydrogeological studies to describe
— At the broader scale, catchment water balances
the flow dynamics of a system over a given timeframe.
may be developed to understand water availability
The water balance equation states that all water and security for a range of scenarios, identify
inputs to the system must equal all water outputs from shared water challenges and collective actions
the system plus any change in internal storage opportunities, and set appropriate contextual water
volume, as shown below. targets.
Water = Water outputs (Equation 1) For water reporting purposes, site reporting metrics
inputs + (± Change in storage) are based on the site water balance and site water
Therefore, 0 = W
ater inputs + Water outputs (Equation 2)
account (see Box 2:10). For each reporting period, the
+ (± Change in storage) overall site (or company aggregated) water balance
may be represented by the following equation:
In the mining and metals context, water balances may
ICMM = ICMM total discharge (Equation 3)
be developed at different scales for different
withdrawal + ICMM total consumption
operational management, optimisation and planning
purposes. (op water + (± Change in storage)
+ OMW)
— Site water balances are a fundamental operational
Where, if the withdrawal volume exceeds the total
water management tool and provide the
discharge and consumption volumes, then the
foundation of effective water management and
resulting change in storage will be positive and vice
consistent reporting metrics.
versa (see Section 2.4.8). The balance approach
— Smaller operational sub-balances may also be provides an important check on the accuracy of site
developed to better understand or manage accounting information and may be used to estimate
particular components of the overall site water the magnitude of poorly constrained elements.
balance, eg TSFs, water reticulation in underground

01 02 03
Box 2:12
Using sub-balances to constrain unknowns: Coal - Net climatic loss from the water storage dam
handling and processing plant (CHPP) water demand (based on estimates of catchment rainfall run-off
What: Develop a sub-balance of imported water use and lake evaporation rates) – 22 ML/a.
across a coal mine site to better understand the water Step 2: Use the flow circuit and water balance
supply demand of the CHPP and identify potential equation to estimate the imported water demand of
optimisation opportunities. the CHPP.
Basic approach Water = Water outputs

inputs + (± Change in storage volume)
Step 1: Develop a simple imported water flow circuit
which identifies: Imported water = Potable water demand
input + Vehicle washdown demand
— The main (imported water) input(s) to the system, + CHPP demand
including: + Net climatic loss
- Surface water withdrawal (from river). CHPP demand = Imported water input
— The main outputs from the system, including: – (Potable water demand
- Potable water demand + Vehicle washdown demand
+ Net climatic loss)
- Vehicle wash down demand
= 2,052 - (105 + 807 + 22)
- CHPP demand
- Net climatic loss from the water storage dam. = 1,118 ML/a
— Known material water flow volumes, including: Step 3: Assess and verify the estimate – is this
- Surface water withdrawal (water meter WM1) – reasonable? Is this consistent with other data/
2,052 ML/a observations? Does the estimate fit within the wider
- Water treatment plant (WTP) demand (data from site water balance? Is the level of uncertainty and
WTP engineers) – 105 ML/a resulting risk acceptable? If not, address through
further metering, monitoring and analysis.
- Vehicle wash down demand (water meter WM2)
– 807 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

01 02 03
2.4.2 Water quality — High quality water typically has high socio-
environmental value with multiple potential beneficial
ICMM water quality categories
uses and/or receptors, including water supply for
Understanding and actively managing the range of
drinking, agriculture, food production, amenity value,
water qualities present across a mining and metals site
industrial uses and ecosystem function.
is fundamental to achieving operational targets,
minimising the risk of impact to receiving environments, — Low quality water typically has lower socio-
and realising opportunities to enhance the value of environmental value as the poorer quality may
water by promoting circular management. Due to the restrict potential suitability for use by a wide range of
importance of water quality in the mining context, water other users or receptors, excluding potential
should be accounted and reported by water quality industrial uses and adapted ecosystem function.
using the two categories summarised here and detailed However, lower quality water may often be used by
in Table 6: the mining and metals industry, where available and
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 management, by preferentially using lower quality
reporting platforms water to sustain operations and offset the
The ICMM high and low water quality categories are withdrawal of higher quality water.
based on the consideration of a range of physical,
However, the ICMM water quality categories do not
chemical and biological water quality parameters.
align with external focus on freshwater, which is
They allow transparency in the mining and metals
typically classified on the basis of salinity alone (with a
context for the following reasons:
threshold of 1,000 mg/L TDS).11
— The majority of the significant volumes of water
The ICMM approach is considered to be a more
accessed and managed by mining and metals
mature and appropriate system for the mining and
operations is not of freshwater quality (ie <1,000
metals industry. Therefore, to promote consistency
mg/L total dissolved solids (TDS)). Therefore,
and reinforce industry-specific best practice, ICMM
splitting out this category for reporting purposes
members should report water quality using the ICMM
would place inappropriate emphasis on this
categories (of high and low) when reporting to
relatively small proportion of water managed.
external reporting platforms. A suggested footnote is
— The broader high quality category (see Table 6) provided in Appendix A for member companies to
allows greater transparency around the practices include when reporting via external platforms to
used across the industry to promote circular water explain this position.

01 02 03
Assessing water quality using a risk-based approach drinking water guidelines or WHO drinking water
ICMM water quality categories and classification guidelines)17; rather than attempting to define appropriate
principles are based on those of MCA’s WAF – which threshold values for a broad range of parameters across
uses a risk-based approach to classify water quality a wide range of environmental contexts.
based on consideration of a number of water quality
However, this approach is largely a theoretical measure
parameters appropriate to the mining and metals
because in most mining and metals contexts there is no
context, as illustrated in Figure 3.
intent to actually treat the water to drinking water
Mappings between ICMM and WAF water quality quality, nor use the water for drinking water supply.
categories are provided in Figure 3 and Appendix B. Further, the categorisation approach may not be
WAF water quality categories 1–3 are also provided in indicative of the risk of potential impact to receiving
the figures in this guidance to support WAF environments or ecosystems, which is more
implementing companies. appropriately understood by assessing the quality of
the discharge relative to the quality of the receiving
Following the WAF approach, water quality categories environment (see Table 6 and Box 2:14).
are based on the level of treatment that would be
required to raise the quality of the water to drinking water The categorisation of water quality is based on:
standards (as outlined in Table 6). This provides a required field testing of TDS and pH, supported by
consistent and transparent approach for categorising discretionary laboratory testing, as appropriate to the
absolute water quality relative to widely recognised baseline water quality conditions and/or risk analysis of
standards for drinking water quality (eg relevant national 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

01 02 03
The water quality classification approach may be — Undertake risk-based assessment and monitoring:
applied to any operational context and/or water. This It is recommended that the suite of parameters used
provides a pragmatic approach which raises awareness for on-going monitoring and reporting should be
and advances industry practices while remaining determined by risk analysis of the baseline water
achievable for sites with lower maturity levels. As with all quality conditions, or as required by local regulatory
risk-based approaches, a degree of professional and permitting conditions. The suite of test
judgement is required. However, key uncertainties which parameters should be reviewed regularly or following
pose a material risk should be addressed through any material changes (operational or hydrological).
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
— Establish the baseline: There is no requirement for nor risk analysis of the operational context) the following
all waters to be tested for all parameters. However, it default classifications should be used, which represent
is good practice to establish a comprehensive the highest risk to water as a shared resource:
understanding of the baseline conditions of the key
- Water withdrawals should be classified as ICMM
water types present across the site (based on
high quality.
operational and hydrological-hydrogeological
models). - Water discharges should be classified as ICMM low
quality.

01 02 03
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 (as neutralisation, removal of solids or
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 beneficial Low with reduced suitably for use by a wide range of
(socio-environmental) 1 uses and/or receptors – including water users/receptors – excluding potential industrial uses
supply for drinking, agriculture, food and adapted ecosystem function.
production, amenity value, industrial
uses and ecosystem function.
Examples Water associated with inland water — Industrial effluents, including mine affected water
systems with low levels of total (eg with very low or very high pH levels, or high
dissolved solids (ie salinity), naturally levels of total dissolved solids or metals).
occurring contaminants (eg dissolved
— Naturally occurring brackish, saline (including
metals) and anthropogenic pollution –
seawater) and hypersaline waters (ie waters with
including lakes, rivers, ponds, wetlands
elevated levels of total dissolved solids).
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 regulatory Unlikely to exceed local regulatory Variable:

discharge criteria discharge criteria or recognised
— Industrial effluents and polluted waters are likely
guideline values for freshwater
to exceed local regulatory discharge criteria
ecosystems (eg UN Environment
(without treatment).
Programme (UNEP) guidelines 18 and
references therein). — Treated effluents or wastewater may meet local
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: 1 See note on the relationship between water quality and potential value in water scarce areas in Box 2:14.

01 02 03
Box 2:14
Point to note
The relationship between water quality categories established thresholds (eg those agreed with local
and the risk of potential impact to receiving regulators or required for compliance purposes),
environments and ecosystems internally derived limits, or recognised guideline values
For consistency and transparency, the water quality (eg UNEP guidelines for freshwater and references
categorisation approach is based on the theoretical therein or the Australian and New Zealand
level of treatment required to raise the quality of the Environment and Conservation Council (ANZECC) and
water to widely recognised standards for drinking Agriculture and Resource Management Council of
water quality (see Table 6). However, to understand Australia and New Zealand (ARMCANZ) guidelines for
the risk of the potential impact to receiving fresh and marine water quality).19
environments or ecosystems, it is also important to
To enhance transparency and alignment with external
consider the quality of the discharge relative to the
reporting platforms, the minimum commitments
quality of the receiving environment.
require companies to report any material regulatory
For example, a discharge of low salinity water (high non-compliances relating to discharge quality limits,
quality) may pose a high risk of negative impact to a as an indicator of potential impact risk; and provide
brackish or saline wetland (classified as low quality due opportunity for companies to explain their approach
to naturally high levels of total dissolved solids or salinity) to managing risks and realising opportunities
and its adapted ecosystems. Similarly, mining companies associated with water quality (see Table 1).
may invest substantial efforts to treat discharge water to
a quality which is appropriate for the quality of the The relationship between water quality and potential
receiving environment, but is still classified as low quality value in water scarce areas
water (eg discharges to seawater). In areas with high levels of water scarcity, water of
relatively low absolute quality may still hold high value
Therefore, water quality thresholds that are
to local stakeholders as it is the only water available. For
appropriately defined for the baseline quality of the
example, rural communities in developing countries that
receiving environment should be used when
do not have access to municipal drinking water may
assessing and understanding potential impact risks
use untreated low quality surface water or groundwater
relating to quality. It is the responsibility of each
for drinking and/or agricultural purposes, even if the low
company to determine the appropriate quality values
quality of the water negatively impacts crop
for impact assessment. This may include locally
productivity (eg due to salinity issues).
2.4.3 Water withdrawal Operational water withdrawal

Two metrics are used to appropriately describe water Overview: Operational water withdrawal includes all water
withdrawal in the mining and metals context, including that enters the operational water system used to meet the
operational water withdrawal and OMW withdrawal. operational water demand. The water is available for use by
Detailed descriptions, minimum reporting requirements the site within an operational task or activity.
and rationale, and calculation approaches are provided Operational water withdrawal volumes are accounted and
below. In addition, guidance to aid the classification of reported by source type (surface water, groundwater,
water as operational water or OMW is provided in Figure seawater and third-party water) and water quality
4, and operational examples are provided in Figure 5. category (high and low quality).
Further guidance for addressing the common challenge
areas of classifying precipitation and run-off associated Minimum reporting commitment: Reporting of (company)
with sediment dams, in-pit sumps and active workings aggregated operational water withdrawal volumes, by source
is provided in Figures 6 and 7 respectively. type and water quality category, for all sites within the
company, and for all sites situated in water stressed areas.

01 02 03
— Precipitation, run-off and groundwater inputs which

Box 2:15
comprise a material contribution to the site water
Point to note
Point to note balance (via active or passive means).
— Water entrained in ore or raw materials that is

Produced water as a withdrawal source recoverable and makes a material contribution to the
Produced water is a term used by some external site water balance.
reporting platforms to describe water that enters
the company’s boundary as a result of extraction OMW withdrawal
(eg in crude oil), processing (eg sugar cane Overview: OMW withdrawal includes water that enters
crushing) or use of any raw materials.11 the operational boundary and is actively managed
without intent to supply the operational water demand (ie
In the mining and metals context, water entrained in
is not used by the site within an operational task or
ore extracted from the ground that is recoverable activity). Active management includes water that:
and material to the site water balance is classified
and accounted as a withdrawal from groundwater — Is physically pumped within the landscape, such as:
(not as produced water). - Pumping and discharge of groundwater to control
water levels (dewatering) that is not used to supply
the operational water demand.
Reporting rationale: Water withdrawal is of key interest to - Evacuation and discharge of stormwater in active
external stakeholders and often interpreted as a measure workings following a wet weather event.
of a company’s site’s (or company’s) water dependency - Withdrawal of water from the environment (eg
and potential for impact. Therefore, withdrawal metrics surface water, groundwater or seawater) or a third
are widely used for benchmarking purposes. party to supply communities and other third parties.
As illustrated in Figure 4, any water which enters the — Is actively treated (using methods which require
operational water system used to supply the operational energy and/or physical inputs, such as reverse
water demand will be classified as an operational water osmosis, filtration, precipitation and coagulation) by
withdrawal. As this water is theoretically available for the site prior to release. For example, active treatment
use, and in many contexts is used to offset the need for of poor quality water that is captured in the landscape
additional active withdrawals (ie imported water, make- or drawn from the environment (eg legacy workings).
up water or new water).
— Has material consumptive losses such as evaporation
It is important to note that in some mining contexts, (relating to storage or recharge basins), or other
operational water withdrawal volumes may substantially losses or entrainment that is material in the context of
exceed the actual volume of water required for, or used the catchment setting.
by, the site (eg for processing, dust control, product
OMW withdrawal volumes are typically accounted by
transportation, cooling). Further, the magnitude of this
source type (surface water, groundwater, seawater and
difference will likely reflect the extent to which climatic
third-party water) and water quality category (high and
factors (particularly precipitation and run-off) influence
low quality).
the site water balance. Therefore, if material differences
are present, it is proposed that the actual operational Minimum reporting commitment: Reporting of (company)
water use volume may be calculated and reported as a aggregated OMW withdrawal volumes (from all sources),
separate metric (see Section 2.4.7). by water quality category, for all sites within the company
and for all sites situated in water stressed areas.
Calculation approach: As illustrated in Appendix C,
identify and sum all inflows to the operational water Reporting rationale: Reporting of OMW withdrawal
system boundary – these may include, but are not provides greater transparency of a site’s (or company’s)
limited to: holistic water dependencies and activities. Further,
reporting of OMW withdrawal as a separate volume to
— Water that is actively drawn from surface water
operational water withdrawal allows transparency around
bodies (eg lakes and rivers), groundwater (eg
water which is intended or available for use (operational
borefields or wellfields), seawater and third parties.
water), versus water which is actively managed (OMW).

01 02 03
This enables effective benchmarking, especially in Calculation approach: As illustrated in Appendix C,

mining contexts where OMW volumes may substantially identify and sum all inflows to the operational boundary
exceed operational water withdrawal volumes due to that are actively managed (eg physically pumped,
operating dynamics and/or climatic factors. 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 operational
- Water which is actively drawn from the environment (eg borefields, pit water system used to supply the
sumps, rivers, lakes and the ocean) or received from third parties (eg 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? OMW

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

For example active treatment (by methods requiring energy and/or Yes
physical inputs) of poor quality water that is:
- 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 or recharge Yes
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 company’s Not accounted
activities or contact with its assets? For example changes in sediment load, Yes Include in site water risk and
quality or flow dynamics which have a material impact (positive or negative) on opportunity assessment; and reporting
the downstream catchment, ecosystems or other catchment stakeholders. narrative if material at the company
level.
No
Exclude
Figure 4: Guidance for classifying water type

01 02 03
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 to
by the company to provide a reliable supply of freshwater for its groundwater downgradient and 30% is transferred for use within
operations and a local community. 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 actively breaking down discharge volumes as operational water and
managed (pumped and treated), but not to meet the other manage water – this would be classified as operational
operational demand. water discharge, as the water leaves an operational task (the
TSF) within the operational water system.
Figure 5 – Operational examples: Classifying water

01 02 03
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
2) In-pit sumps Universal water flow
Abstraction for supply An excavation in the lowest part of the landscape used to Context dependent
Return of worked
(eg dust suppression) Evaporation Precipitation passively drain or capture surface water and/or groundwater water flow
water (eg from TSF)
Run-off from
Abstraction for supply
disturbed ground
(eg in processing plant) Precipitation Evaporation
Discharge Discharge
to stream to stream
Return of
worked water
Run-off from
(eg from in-pit
disturbed
drilling)
ground
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 Operational context Water classification
(mixed) water store and is part of the operational
No water system.
All material water flows associated with the sediment 1) Does the sump receive worked water? Yes
dam are accounted as operational water. ie water that has been used in an operational task
2) Is the water in the sediment dam used for supply? Yes (eg for dust control or in-pit drilling). Operational water
ie for use in an operational task (eg for dust control or The sump is functioning as an operational (mixed)
mineral processing). water store and is part of the operational water
No system.
No 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
3) Is the water physically pumped and/or actively
in-pit drilling).
treated by the site? Yes
ie treated with methods that require energy and/or
physical inputs. No
OMW
The water is actively managed.
No 3) Is the water physically pumped and/or actively
All material water flows associated with the sediment
treated by the site? Yes
dam are accounted as other managed water.
ie removed from the pit by pumping (eg for stormwater
4) Does the management of the water result in Yes control).
material consumptive losses? OMW
eg due to evaporation. The water is actively managed.
No All material water flows associated with the sump are
Not accounted
No accounted as other managed water.
The water is not considered to be actively managed.
Include any risks or opportunities in the site 4) Does the management of the water result in Yes
assessment, and reporting narrative (if material material consumptive losses?
at the company level). (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.
Figure 6: Guidance for classifying precipitation and run-off for sediment dams and sumps

01 02 03
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 with
1) TSF catchment 3) Sediment dam
precipitation and run-off collection points. each collection point and account/report the volumes as
appropriate – as illustrated below. What: Precipitation and run-off to the TSF. What: Precipitation run-off to the sediment dam used
Collection points:
Classification: Operational water – as enters an to manage the sediment load of water that discharges to
1) TSF 3) Sediment dam Basic estimation approaches provided for guidance where limited data are available.
the stream.
operational task (the TSF).
2) In-pit sump 4) Process water reservoir Operational context:
Account: The following contributions
Direct precipitation to active TSF The sediment dam neither receives or supplies water
(1,140 ML/a = 570 mm/a x 200 ha x 0.01) used in operational tasks or activities.
Run-off from disturbed ground No active treatment is undertaken prior to discharge.
(124 ML/a = 570 mm/a x 145 ha x 0.15 x 0.01) Evaporative losses associated with the sediment dam are
Run-off from undisturbed ground not considered to be material (in the context of the
Diffuse run-off Mining lease boundary catchment setting).
(84 ML/a = 570 mm/a x 295 ha x 0.05 x 0.01)
Report: 1,348 ML/a as operational water withdrawal Classification: Not classified.
N from surface water (high water quality). Account: Not accounted.
Report: Include in site water risk and opportunity
Open pit
2 Waste dump 2) In-pit sump catchment assessment; and company reporting narrative if material
Diffuse run-off What: Precipitation run-off to the in-pit sump. (at the company level).
Sump
Operational context: Water in the sump is used for Note: The approach to managing, accounting and reporting water associated with
sediment dams depends on the operational context of the dam – see Figure 6 for
dust control in the pit.
additional guidance
Classification: Operational water – as the water will
be used in an operational task/activity (dust control). 4) Reservoir catchment
Borefield Account: The following contributions What: Direct precipitation to the reservoir used to supply
Direct precipitation to the pit – not material the processing plant.
Processing
plant Run-off from disturbed ground Classification: Operational water – as enters an
(154 ML/a = 570 mm/a x 180 ha x 0.15 x 0.01) operational water store (the reservoir).
TSF Report: 154 ML/a as operational water (high water Account: Direct precipitation to the reservoir
quality). (46 ML/a = 570 mm/a x 8 ha x 0.01)
4 Reservoir Note: The approach to accounting and reporting water associated with Report: 46 ML/a as operational water withdrawal from surface
in-pit sumps depends on the operational context of the sump – see
1 Figure 6 for additional guidance water (high quality).
Decant
3
pond
Run-off direction
Sediment Diffuse run-off to the environment
dam
Sub-catchment boundary What: Run-off which does not enter an on-site collection point.
Undisturbed / Classification: Affected water if the run-off has a material affect on the
rehabilitated ground receiving environment, ecosystems or other catchment stakeholders.
m Annual preciptitation
ea Disturbed ground Account: Not accounted.
Diffuse run-off str = 570mm/a
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
Figure 7: Operational example: Accounting and reporting mine site precipitation and run-off

01 02 03
2.4.4 Water discharge 2.4.5 Water consumption

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

01 02 03
Total Total evaporation + total opportunities. As illustrated in Appendix C, this is

=
consumption entrainment + total other losses (Equation 4) achieved by identifying and summing all outflows from
(Operational water withdrawal + the operational boundary associated with evaporation,
Total
consumption
= OMW withdrawal) - total discharge entrainment (in product or and waste) or other losses.
- (± change in storage) (Equation 5) Additional guidance for calculating water consumption is
provided in Box 2:16.
Where possible, calculating consumption as the sum of
the consistent components (as Equation 4) is For sites with low discharge volumes and no material
encouraged as although more onerous, this method OMW flows, the total consumption volume may be similar
matures understanding of the site water dynamics, to the operational water withdrawal volume (and is often
information gaps, risks and performance optimisation called imported water, make-up water or new water).
Box 2:16
Tips and tools
Calculating water consumption — Truck counting: Count the number of trucks filled
Points to consider when calculating consumption to estimate watering volumes; and/or use GPS
as the sum of its constituent parts (evaporation, truck movements (where available) to constrain
entrainment and other losses) are outlined below. truck fill counts.
Use the water balance to identify key operational Note: Fill count records can be corelated with
activities where water is consumed (by evaporation, rainfall records to identify simple relationships that
entrainment and other losses). As necessary, use can be used for forecasting dust control demands
sub-balances for key operational activities or under different rainfall conditions.
components to help constrain unknowns Evaporation rates from open water (stores and TSFs):
(see Box 2:12).
— Pan evaporation rates: Estimate using available
Evaporation is an important component of all mining pan evaporation rates and a suitable conversion
water balances factor (as illustrated in Figure 2).
Key operational activities: TSFs, uncovered water — By water balance: Estimate a typical site
storage facilities (eg dams), dust control (eg haul road evaporation rate using a sub-balance for a water
watering), cooling and drying activities. store with known storage volumes.
Step 1: Identify one or more dry periods (ie when
Basic approaches precipitation inputs are minimal).
Evaporation associated with dust control (on haul
Step 2: Allow for any change in volume in the water
roads and open surfaces):
store, and any other known water inputs or outputs
— Flow meters: Use flow meters on filling points to associated with the store eg abstractions for
estimate truck fill and watering volumes. Fill point supply, returns from processing facilities or TSFs,
flow meters are often mechanical and must be and groundwater seepage (if known to be
regularly calibrated to maintain and check material).
accuracy. Note: For the purpose of estimating evaporation
Note: Some fill points have pumping circuits that rates, assume seepage to groundwater is minimal
run continuously (and return water back to the tank if not known.
when not filling a truck), which provide an over- Step 3: Assume all remaining losses are due to
estimate of fill volumes. In this situation, truck evaporation and use to derive a typical evaporation
counting (see below) should be used to constrain rate (which can be applied across the site).
flow meter data.

01 02 03

Tips and tools
Entrainment (in product and waste) Other losses

Key operational activities: Mineral processing and Key operational activities: Mineral processing and
concentrating facilities, TSFs. amenities facilities.
Basic approach: Use the site water balance (or

Basic approaches
sub-balances) to estimate other losses, by assuming
— By water balance: Use sub-balances for key that it is the volume required to ‘close’ the water
processing and concentrating facilities to help balance or sub-balance (where all other components
constrain unknowns. are known). Other losses derived by balance should
— Estimate using material properties: Work with not normally exceed 5–10 per cent. In such
process engineering teams to estimate circumstances, additional monitoring is required to
entrainment volumes based on material tonnages improve understanding and data accuracy.
and properties (eg moisture contents, solids voids
ratio and in place dry densities).
2.4.6 Operational water reuse and recycle — The proportion of worked water flows to tasks from
Overview: Operational water reuse and recycle (reuse/ the mixed water store (which contains both new and
recycle) is water that has been used in an operational worked water).
task and is recovered and used again in an operational — Worked water returned from treatment plants.
task, either without treatment (reuse) or with treatment
(recycle). A worked example of calculating reuse/recycle metrics
is provided in Appendix C; and further detailed guidance
Operational water reuse/recycle is accounted and is provided in the Water Accounting Framework for the
reported by volume (see Box 2:17). Minerals Industry: User Guide (see Box 2:18).
Minimum reporting commitment: Reporting of
(company) aggregated volumes for all sites within the
company, and for all sites situated in water stressed Box 2:17
Point to note
areas.
Reporting rationale: Operational water reuse/recycle

metrics are central to understanding operational water Key change: reporting reuse/recycle as volumes
efficiencies and communicating the substantial efforts To promote consistency, the format of the ICMM
undertaken by mining and metals companies to water reporting metric has been changed in this
optimise efficiencies, reduce water withdrawals edition of the guidance. Reporting of reuse/recycle
(imported water, make-up water or new water) and volumes is now required in place of reporting of
enhance the value of the water withdrawn (intensity), efficiency percentages (previously calculated
especially in water stressed areas. relative to operational water use).
Calculation approach: Following the WAF approach,

identify and sum all flows of worked water (both
Box 2:18
untreated and treated) to operational tasks (see Section Further reference
2.4.1). This may include, but is not limited to:
— Water directly recovered from other operational

Calculating water reuse/recycle volumes
tasks, eg decant returns from TSFs which are used in
MCA (2021), Water Accounting Framework for the
processing plants.
Minerals Industry: User Guide, Version 1.4.

01 02 03
2.4.7 Operational water use Many operational facilities have on-site water stores
Overview: Operational water use is the volume of water which allow the practical management of operational
that is used in operational tasks. water flow within the facility. Water stores are
commonly in the form of tanks, pipes, dams, reservoirs
Minimum reporting commitment: Recommended for or mine pits. There are many operational reasons to
transparency (but not required to meet the minimum have water stores on a site, including to:
reporting commitments).
— Balance operational water demands, inflows and
Reporting rationale: Operational water use describes outflows.
the actual volume of water required, or used, to sustain
operational activities. This may provide valuable context — Collect water that has already been used and
for understanding the relative magnitude of operational recovered within the site for further treatment and/or
water withdrawal volumes, especially in operating use by the facility (ie reuse and recycle).
contexts where the operational water withdrawal is: — Manage wet and dry weather flows or seasonal
— Substantially lower than the actual operational water climatic variations.
demand due to high levels of water reuse/recycle — Manage varying operational water demands, eg
(especially in water stressed areas); or associated with maintenance shut-downs or
— Substantially greater than the actual operational permitting restrictions.
water demand due to climatic influences (largely As the term suggests, the delta storage value only
relating to high volumes of precipitation and run-off). indicates the change in volume over the accounting
Calculation approach: Following the WAF approach, period and does not describe the total volume of water
identify and sum all flows to operational tasks (aggregated in storage. The capacity of on-site water stores typically
to the highest practical level) (see Section 2.4.1 and depends on the nature of the operational facility, local
Appendix C). This may include, but is not limited to: climatic conditions and the local water context.
— Water from water stores (new water stores and As appropriate, sites may also choose to monitor and
mixed water stores). record total storage volumes. This may act as an
internal register of water assets and/or liabilities and be
— Water directly recovered from other operational used to inform risk and opportunity management
tasks, eg decant returns from TSFs which are used in strategies, and build climate resilience.
processing plants.
Minimum reporting commitment: Recommended
— Water from treatment plants. reporting of the (company) aggregated change in
— Water inflows to the site which directly enter an storage (delta storage) volume for all sites within the
operational task (eg water entrained in ore which is company, and for sites situated in water stressed areas
processed, if recoverable and material). (can be calculated from overall company water balance
using Equation 3); but is not required to meet the
2.4.8 Change in storage (delta storage or ∆storage) minimum reporting commitments.
Overview: Change in storage, or delta storage Reporting rationale: Reporting of the operational water
(∆storage), is effectively an accounting term which delta storage volume allows complete transparency of
allows the key metrics of water withdrawal, discharge the overall water balance.
and consumption to be related in a simple balance
Calculation approach: Delta storage can be derived by
equation (Equation 3 – see Section 2.4.1). Delta storage
balance where the other components of the site water
may be positive (reflecting an increase in the volume in
balance equation are known. At the site level, the value
storage) or negative (reflecting a decrease in the volume
derived mathematically by balance should broadly
in storage) over the accounting period, depending on
reconcile with the actual change in the volume of water
the relative magnitude of inputs (withdrawals) and
in storage at the site over the same period and provides
outputs (discharge and consumption) to the system.
a useful check for validating site data.

01 02 03
Box 2:19
Understanding changes in operational water storage — A wet year with increased rainfall run-off inflows
volumes (higher withdrawal) allows increased capture of
— A dry year with reduced rainfall run-off inflows rainfall run-off for future use – resulting in an
(lower withdrawal) and high evaporative losses increase in storage, and a positive delta storage
from dams (higher consumption) leads to volume.
increased use of water in storage – resulting in a
— Operational shut-downs reduce production rates,
reduction in the volume in storage, and a negative
water use and consumption which leads to an
delta storage value.
accumulation of water – resulting in an increase in
storage, and a positive delta storage volume.
2.5 Assessing water risks, opportunities responses is a detailed and complex process, which is
and management response outside the scope of this guidance.
The focus of this section is how to review and compile

2.5.1 Capturing complexity in a simple and
detailed site level risk and opportunity assessments and
comparable format
management responses in a consistent and comparable
Water access and management is a local issue. Water
format that can be aggregated and analysed to inform
risks, opportunities and appropriate management
accurate and appropriate external reporting, tailored to
responses are largely governed by the local operational
the minimum reporting commitments. This may be
and water context. Therefore, a broad and complex
achieved using company specific methods and
range of operational risks, opportunities and
frameworks, where available. The key points to consider
management responses are likely to be present across
when assessing and compiling site level information for
a company’s portfolio of mining and metals assets.
external reporting to the minimum commitments are
Developing a comprehensive understanding of site
outlined in the sections below.
water risks, opportunities and appropriate management
Box 2:20
Point to note
Simple illustrative approach for assessing and synthesis of detailed context, risk, opportunity and
compiling water risk, opportunity and management response assessment work, using industry standard
response and/or company specific tools.
The simple illustrative approach as outlined in Table 7
Importantly, this approach captures and
and illustrated in Appendix C uses a number of simple
communicates the key elements of operational
disclosure statements to capture key context, risk,
context, risk, opportunity and response in a
opportunity and response information in a simple and
consistent, comparable and useable manner.
consistent format, using categorised responses. It is
recognised that describing complex and varied site The illustrative approach is provided for guidance only.
level information with categorised responses It may be used or developed as required to suit
significantly reduces the level of detail collated. individual company needs but should not constrain or
However, this simple approach is considered effective, limit the approach used, nor the reporting statements
because the categorised responses are based on the made.

01 02 03
2.5.2 Water risks and opportunities to note the assessment methods used (eg publicly
The intent is to compile a summary of the key material available tools and/or company specific approaches).
water risks and opportunities present at the site (see
— Water risks associated with the site –this allows
Box 2:21 for definitions).
understanding of the materiality of water risks to the
It is important to use standardised company risk viability, value and performance of the site (ie the
frameworks (ie those which define likelihood and extent to which water related challenges pose a risk
consequence thresholds for the company) when to operating to plan). Any material negative water-
assessing site risk and opportunity levels. This ensures related impacts associated with the site should also
the comparability of results between different sites and be considered in the assessment as these will
allows site-level risks and opportunities which are usually translate into material risks.
material at the company level to be appropriately
— Water risk may be considered and classified in a
identified and included in external reporting (see
number of ways. Two common approaches are to
Section 3.3.1).
classify water risk as either physical, reputational and
The key points to consider when compiling site water regulatory. CDP has expanded these categories to
risk and opportunity information are outlined below. The also include technology and markets, as outlined in
illustrative approach for summarising site risks and Table 7.12 Alternatively, risks may be considered as
opportunities is outlined in Table 7, and directly aligns company risks (ie operational or internal to the site)
with external guidance (CEO Water Mandate’s and basin risks (ie associated with catchment
Corporate Water Disclosure Guidelines10 and CDP Water dynamics or external to the site). 21 However, both
Security 2021 Reporting Guidance12). In addition, an approaches are based on an understanding of the
operational example of compiling site water risk and shared water challenges within the catchment and
opportunity information for the purpose of external how these may translate to risks to the site (see Box
reporting to the minimum commitments is provided in 2:21).
Appendix C.
— For transparency and comparability, it is also
— Regulatory non-compliances relating to discharge important to note the assessment methods and risk
qualities associated with the site (if present) – this framework used (eg publicly available tools and/or
allows understanding of the site’s approach to company specific approaches); including any
managing the quality of water released to the approaches (or scenarios) used to assess potential
environment, and potential for associated impacts or water risks (and opportunities) associated with
risks to the catchment, ecosystems or stakeholders. climate change22 (see Box 2:22 and Box 2:23).
Importantly, high levels of compliance with
— Water opportunities associated with the site – this
regulatory conditions are an indicator of the
allows understanding of the potential for water to
substantial efforts taken by the site to appropriately
have a positive impact on the performance, value or
manage water discharge quality prior to release (eg
reputation of the site (or company). Any positive
via monitoring, treatment and other controls).
water related impacts associated with the site
— Baseline water stress of the catchment(s) within should also be considered in the assessment as
which the site is situated –baseline water stress is an these may translate into opportunities.
indicator of the likelihood of facing water-related
— Water opportunities may be considered in a number
risks due to ambient catchment conditions (see Box
of ways. A common approach is to classify
2:21). In addition, assessment of baseline water
opportunities as either operations, brand value or
stress and the identification of sites situated in
new markets.10 However, for site-level assessments it
water-stressed areas is required for meeting the
may be more helpful to classify opportunities as
minimum reporting commitments (see Table 1). For
efficiency, resilience, products and services, and
transparency and comparability, it is also important
markets (and reputation),12 as outlined in Table 7.

01 02 03
Box 2:21
Point to note
Water risk and opportunity definitions note, especially when assessing and communicating
Water risk: The possibility of an organisation risks associated with climate.
experiencing a water-related challenge (eg water Assessing baseline water stress levels: Water stress
scarcity, water stress, flooding, infrastructure decay, should be assessed at the catchment scale (as a
drought). The extent of risk is a function of the minimum). Two publicly available tools that are widely
likelihood of a specific challenge occurring and the used to gain a high-level overview of baseline water
severity of the challenge’s impact. The severity of the stress. Two commonly used tools are WRI Aqueduct
impact itself depends on the intensity of the Floods, Water Risk Atlas and WWF Water Risk Filter.
challenge, as well as the vulnerability of the actor.10 However, it is important to note that these tools
Water opportunity: The possibility of water driving assess the availability component of water stress
positive value or outcomes for the company.10 only using a variety of methods, but do not consider
water quality or accessibility 23,24. In addition, due to
Assessing and reporting impact the scale of the datasets used by these tools, the
The term ‘impact’ is generally used to describe the results should always be verified and complemented
effect (positive or negative) of a company (or site) on by local knowledge developed by operating within
the economy, environment and/or society.11 the local context.
For simplicity, when reporting to the ICMM minimum Identifying water stressed areas: The following
reporting commitments, any material impacts global risk indicators and thresholds are commonly
(negative and positive) may be considered and recognised to identify areas of water stress when
reported in the discussion of material risks and using publicly available tools (and verified/moderated
opportunities, as appropriate. using local knowledge): :
However, companies may also choose to describe — Baseline water stress equal to or greater than
significant impacts more explicitly in the supporting "high" (40-80 per cent) or classified as “arid and
narrative. low water use” when assessed using the WRI
Aqueduct
Identifying water stressed areas — Baseline water depletion equal to or greater than
Water stress is the term used to describe ‘the ability, "high" (50-75 per cent) when assessed using the
or lack thereof, to meet human and ecological WRI Aqueduct
demand for fresh water’.10
— Water depletion equal to or greater than risk
As illustrated in the figure below, water stress is a score 3 when assessed using the WWF Water
broad term which considers a number of physical Risk Filter
aspects, including water availability, quality and
accessibility. For example, water stress may be — Blue water scarcity equal to or greater than risk
considered to be high if water resources are: score 3 when assessed using the WWF Water
physically scarce; not directly suitable for use due to Risk Filter
quality constraints; or not available for access due to — Available water remaining (AWARE) equal to or
regulatory restrictions or a lack of infrastructure. greater than risk score 3 when using the WWF
Water stress contributes to the overall baseline risk Water Risk Filter.
profile of a site or location. Water stress does not Note: The approach used to make the assessment
include risks relating to flooding. This is important to should also be noted for clarity and comparability.

01 02 03

Point to note
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.

01 02 03

Point to note
Risk assessment approaches typically consider both When reporting risk, companies should clearly state
inherent (or raw) and managed (or residual) risks, ie the type of risk being reported (managed or inherent).
the likelihood and consequence of a particular Companies looking to move beyond minimum
negative outcome occurring without (inherent risk) reporting may choose to report inherent and managed
and with specific mitigation controls (managed risk). to demonstrate the effectiveness of their mitigation
strategies – especially if reporting more granular
When summarising site level risk assessments for
facility level data.
external reporting, it is important to clearly identify
whether the risks are inherent and/or managed to
ensure that this information is appropriately
considered when compiled at the company level.
Box 2:22
Further reference
Assessing water risk and opportunity — Global Commission on Adaptation (2019), Adapt
— ICMM (2015), A practical guide to catchment-based now: A global call for leadership on climate
water management for the mining and metals resilience. Chapter 4.
industry. p.28.
— German Environment Agency (2020), Impacts of
— WBCSD (2018), CEO Guide to Water: Building climate change on mining, related environmental
resilient business. p.8. risks and raw material supply.
— GIZ, PIK and Adelphi (2020), Stop Floating, Start

Overviews and comparisons of available tools
Swimming: Water and climate change –
— WWF and WBCSD (2020), Right tool for the right
interlinkages and prospects for future action.
job: tools and approaches for companies and
investors to assess water risks and shared water — Task Force on Climate-Related Financial
challenges. Disclosures (2017), Technical Supplement: The Use
of Scenario Analysis in Disclosure of Climate-
— IPIECA (2014), Review of water risk tools: Guidance
Related Risks and Opportunities.
document for the oil and gas industry.
— UNESCO, UN-Water (2020), United Nations World
Understanding climate change, water risk and Water Development Report 2020: Water and
resilience opportunities Climate Change.
— ICMM (2019), Adapting to a Changing Climate:
— WWF (2020), Water Risk Scenarios: TCFD-aligned
Building resilience in the mining and metals
scenarios to help companies and investors turn risk
industry.
into resilience.

01 02 03
Box 2:23
Tools and tips
Publicly available tools for assessing water risks Publicly available tools for assessing water
(*including baseline water stress): opportunity
— Ceres AquaGauge — WWF Water Risk Filter
— Ecolab Water Risk Monetizer

Tools for understanding water risks under different
— GEMI Local Water Tool climate scenarios
— ICMM Mining Climate Assessment (MiCA) tool (for
— WFN Water Footprint Assessment Tool
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 and/or influencing governance (aligned with WWF

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

01 02 03
Box 2:24
Points to note
Setting water targets — Element 1: Water targets should respond to priority

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

01 02 03
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 — Based on assessment — Rank as: 1 (very low) to 5 Allows identification
water stress baseline stress level made using publicly (very high) and reporting of
level of the catchment available tools and sites located in
— Unknown
within which the site verified against local water stressed
is situated – where knowledge. areas.
water 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 transparency
— Publicly available tools
assessment approach or tool around the
method used to determine — WRI Aqueduct tools method(s) used to
the baseline water assess baseline
— WWF Water Risk Filter
stress level. water stress.
Regulatory Describes any — Based on site — Rank consequence level as: 1 (very Allows
non- non-compliances regulatory compliance low) to 5 (very high) transparency
compliance with regulatory limits records and company around the
— None
level set for the quality of specific risk potential for
water discharges frameworks. associated impacts
associated with the or risks to receiving
site (during the environments and
reporting period). ecosystems.
Water risk Describes the water — Based on water risk — Rank risk level as: 1 (very low) to 5 Allows
level risk level associated assessments made (very high) understanding of
with the site – where using: publicly available the materiality of
— Unknown
water risk is the tools and/or company water risks
possibility of the site specific methods (and associated with a
experiencing a water risk frameworks) site to overall
related challenge business viability
— Water risks may be
which may negatively and performance.
considered over
impact business
different time horizons
viability, performance
(eg as CDP W4.2)12.
or value.
Water risk Describes the key — Based on water risk — Physical Allows
types water risk types assessment made transparency
— Reputational
associated with the using: publicly available around the type of
site. tools; company specific — Regulatory and markets water risks
methods; and/or associated with a
— Technology
following CDP W4.2 site.
— Risk types may be split

into sub-types to
enhance granularity
and/or considered over
(eg as CDP W4.2) 12.

01 02 03

approach
Water risk Identifies the — Company specific Allows

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

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

assessment approach or tool around the
— CDP W4.312.
method used to assess site method(s) used to
water opportunities. — WWF Water Risk Filter assess water
opportunities
associated with a
site.

01 02 03

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

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

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

Section 3
Guidance: External
Water Reporting
3.1 Overview 3.2 Understanding the mining and metals

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

3.2.2 The challenges of reporting water intensity
– including an overview of key requirements (see
metrics
Section 3.4).
Water intensity metrics express a given volume of water
— Going beyond the minimum – including (eg volume of water withdrawn or consumed)
opportunities to move along the reporting maturity normalised to some output scaling factor (eg tonne of
curve (see Section 3.5). ore processed, product produced or dollar earnings
Water Reporting: Good practice guide,

guide 2nd Edition 03 Guidance: External Water Reporting 59
01 02 03
before interest and taxes). They are widely requested by complex ownership models and frequent divestments
external stakeholders for benchmarking purposes. inherent in mining company portfolios.
However, ICMM do not require, nor recommend, — Numerous different product-based metrics are
external reporting of a consistent water intensity metric required for a diverse mining and metals company.
at the minimum level. This is due to the challenges Product-based metrics must be defined for each
associated with defining a consistent metric, which is different commodity type and beneficiation level to
meaningful and benchmarkable at the company level in support the meaningful benchmarking of water
the mining context, as outlined below: performance. Therefore, a wide range of different
metrics would be required for diversified commodity
— Company aggregated intensity metrics are not
companies, which is not practical, meaningful or
meaningful given the broad range of operating
comparable at the company level. Further, options to
contexts present across the industry. To promote
limit reporting to the top five products by revenue is
achievability while driving consistency, the minimum
unlikely to be representative of the company as a
reporting commitments are focused on reporting of
whole, nor meaningful for overall performance
company aggregated metrics. However, water intensity
benchmarking.
metrics are strongly influenced by operating context;
and mining and metals companies typically operate While reporting of intensity is not required for meeting
across a broad range of operating contexts – including the minimum reporting commitment, companies may
variable commodities, mining methods, beneficiation choose to report self-defined metrics, appropriate to
methods, beneficiation levels and catchment settings. their operational portfolio, to help communicate their
Therefore, intensity metrics aggregated to the year-on-year water performance. However, these metrics
company level hold no direct meaning. will not generally be appropriate for broader external
benchmarking activities.
— Mining bespoke metrics used for internal
performance optimisation have little meaning to
3.3 Setting and reviewing boundaries for
external stakeholders. Water intensity metrics are
external reporting
widely used across the industry for internal site level
performance management and optimisation
3.3.1 Corporate reporting boundaries
purposes. Different units are typically used
The first step when preparing information for external
depending on the site context and management
reporting is to define appropriate reporting boundaries
objectives. Commonly used units include the volume
which determine what information should be included.
of water withdrawn or consumed per tonne of ore
During this process it is important to review the
mined or processed. However, the metrics used are
boundaries set when compiling the underlying site level
not consistent, which makes aggregation at the
accounting and risk, opportunity and response
company level challenging; also the metrics hold little
assessments (see Section 2.3) to ensure alignment. Key
meaning for external stakeholders nor support
points to consider when setting corporate boundaries for
inter-sector benchmarking.
reporting to the minimum reporting commitments are
— Financial-based metrics are highly dependent on outlined below:
volatile commodity prices. Although they are often
— Spatial boundaries: The minimum reporting
preferred by the investor community for inter-sector
commitments and supporting guidance apply to
benchmarking and are aggregable at the company
revenue generating mines and smelting facilities/
level, the effectiveness of financial-based metrics for
extractive metallurgy. They are not intended to apply
benchmarking mining industry water performance is
to legacy properties, closed sites, remote construction
substantially reduced by the volatility in commodity
projects, research facilities, supporting site
prices. Further, accessing the financial data required
infrastructure (such as utility or transport corridors),
to develop these metrics is challenging due to the
non-operated joint ventures (JVs) or supply chains.
Water Reporting: Good Practice Guide: 2nd Edition 03 Guidance: External Water Reporting 60
01 02 03
Figure 8 provides further guidance for setting When selecting material information for external
appropriate spatial boundaries and deciding what reporting it is also important to review the materiality
to include. In addition, guidance around setting boundaries used for the site-level assessments (see
external reporting boundaries for JV sites is provided Section 2.3.2). This is to ensure that the information
in Box 3:1. included in external reports is material at the corporate
level – as what may be material at the site level, may not
— Materiality boundaries: These define what to include
be material at corporate level. However, the use of
based on significance and will depend on the
company standard risk and assessment frameworks
operational portfolio and profile of the company.
throughout the process, from site-level assessments
GRI11,30 defines material topics as those which:
(see Section 2.5) to corporate reporting, promotes
- Reflect the company’s significant economic, alignment and aids this screening process.
environmental and social impacts; or
- Substantively influence the assessments and
decisions of stakeholders.
01 02 03
No It is a closed or legacy site? Yes

Is the facility operational?
Exclude
Yes
Is it a revenue generating No
mining, smelting, processing No
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
01 02 03
— 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 The ICMM water reporting metrics required to meet the
require a description of the current state for the minimum reporting commitments are volumetric and
reporting period (ie one year). However, reporting can be aggregated by simple addition. However, it is
metrics and risks for the current reporting year may important to review water boundaries when
be compared with those from previous periods to aggregating site water metrics for external reporting to
illustrate temporal trends. In addition, companies avoid double accounting – particularly where water
may choose to include an element of forward transfers are present between different individual sites.
projection into the risk and opportunity assessment For example, where there are material water transfers
(see Sections 2.3.3 and 2.5.2). between:
— Individual mining sites that are geographically

Box 3:1 clustered within an operational complex;
Point to note
— Individual sites that are connected across the
mine-to-market value chain (ie between a mine and
Setting external reporting boundaries for JVs a remote smelter site); and/or
When setting accounting and assessment
— Individual sites connected by water treatment and
boundaries for the purpose of meeting the minimum
supply networks.
reporting commitments, it is important to consider
and set boundaries relative to the company’s water Additional guidance around aggregating reporting
requirements (ie the water required to sustain the metrics for sites with complex accounting boundaries is
company’s operational assets and meet the provided in Appendix D.
company’s production targets).
3.4 Meeting the minimum reporting
For the purposes of defining water reporting
commitments
boundaries, it should encompass assets over which
the ICMM member company exercises control with
3.4.1 ICMM water reporting metrics
regard to financial and operating policies and
The ICMM water reporting metrics required to meet the
practices. This excludes non-operated JVs. JV
minimum reporting commitments are summarised in
companies that are majority owned by ICMM
Tables 1, 3 and 4, and detailed supporting guidance is
members (either singly or jointly) are encouraged to
provided in Section 2.4.
implement ICMM’s membership requirements, but
any associated reporting would be undertaken by To support external benchmarking, ICMM members
the operating company. 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
Box 3: 2
Further reference included in corporate sustainability or water reports)
and may be built on to develop infographics, graphs or
tables to support the accompanying narrative.
Guidance around setting external reporting
In addition, companies may also choose to report a
boundaries for water
broader suite of water metrics for greater transparency
— CEO Water Mandate (2014), Corporate Water
(see Table 5) and are encouraged to do so as they look
Disclosure Guidelines: Toward a Common
to move beyond reporting at the minimum level (see
Approach to Reporting Water Issues. p.21.
Section 3.5).
— GRI (2016), GRI 101: Foundation. p.8.
01 02 03
An example of compiling corporate information to meet — Allows expression of brand image with emphasis on
the minimum reporting commitments is provided in what is relevant to the company based on its wider
Appendix E. values and external commitments.
— Builds trust and creditability through transparency.

3.4.2 The reporting narrative
The reporting narrative is the written statement which
accompanies the ICMM water reporting metrics. The Box 3:3
minimum reporting commitments are designed to help Point to note
companies to generate a concise and relevant snapshot
of the company’s water management and stewardship
approach by posing a number of questions to answer. A consistent industry position for reporting metrics
Aligned with external guidance,10 these questions are to other external reporting platforms
structured in the following three sections: To promote consistency and reinforce industry-
specific best practice, ICMM members should use
— Interactions with water. ICMM water reporting metrics when reporting to
— Water risks and opportunities. external reporting platforms. Suggested footnotes
are provided in Appendix A for member companies
— Commitment and response. to include when reporting via external platforms to
The disclosure narrative is critical to communicating explain this position.
water related information to a broad range of external
stakeholders in a way which is easy to access and
understand. This is fundamentally important as 3.5 Going beyond the minimum
corporate water stewardship objectives and water
management approaches vary greatly with industry, The ICMM minimum reporting commitments focus on
location and operating context. The key benefits of the harmonising industry reporting at the minimum level to
accompanying narrative are outlined below: promote achievability while driving consistency.
However, it is recognised that many ICMM members are
— Clearly articulates the relevancy of water to the currently reporting beyond the minimum level.
company and the appropriateness of its response. Companies are encouraged to continuously build
— Provides fundamental meaning and context to the internal capabilities and external transparency as
ICMM water reporting metrics – especially given the appropriate to their company’s strategies, operational
broad range of portfolios, commodities, context, and water risk and opportunity profile.
geographies, vertical integration levels and operating The key points to consider when looking to move
contexts present across the mining and metals beyond reporting to the minimum commitments are
industry. outlined below:
— Removes ambiguity and the need for external — Broaden the reporting metrics: The minimum
stakeholders to interpret metrics, risks, opportunities commitments for reporting water metrics (as
and management response. detailed in Tables 1, 3 and 4) aim to provide a
— Demonstrates progress and showcases good consistent high-level overview of a company’s
practice – especially around the company’s water holistic water dependencies and activities. When
stewardship efforts, aspirations, partnerships and moving beyond the minimum, companies are
outreach activities (often enhanced by the use of encouraged to consider reporting a broader suite of
case studies). water metrics (examples are provided in Table 5) to
provide greater transparency.
01 02 03
— Report more granular metrics: The minimum — Systematically include linkages and trade-offs:
reporting commitments require reporting of ICMM Water is a connector which crosscuts many aspects
water reporting metrics aggregated to the company of the company’s operational and sustainability
level. When moving beyond the minimum, objectives. For example, from clean energy and
companies are encouraged to consider reporting greenhouse gas emission targets, to biodiversity and
ICMM water reporting metrics at the more granular ecosystem health objectives, social goals and WASH
asset or site levels to provide enhanced commitments. Increasingly, water challenges cannot
transparency. be managed in isolation but must be considered
within this wider context, requiring complex
— Increase the narrative detail: The minimum reporting
interlinkages to be understood and trade-offs to be
commitments aim for the accompanying narrative to
made. When moving beyond the minimum,
provide a clear overview of the company’s water
companies are encouraged to provide more detail
dependencies, risks, opportunities and response.
around the linkages between water and other
This should be detailed enough to provide
fundamental aspects of the company, and the trade-
appropriate context for the accompanying reporting
offs made to protect and enhance business value.
metrics. When moving beyond the minimum,
companies can add increasing levels of details and
examples to the narrative, aligned with the
transparency aspirations of the company and the
granularity level of the metrics reported.
Glossary
active management Water which is physically pumped within the landscape, actively treated (eg by methods
(or actively requiring energy or material inputs), and/or has consumptive losses (eg relating to
managed) 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
analysis under 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
delta storage can be positive (reflecting an increase in the volume in storage) or negative (reflecting a
(∆storage) decrease in the 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.)
Water Reporting: Good Practice Guide: 2nd Edition Glossary 66

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.
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 The risk remaining after a specific action has been taken to manage the risk (Source:
residual) risk CDP (2021). 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
venture joint 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
store supplies operational water.
operational water The volume of water that is needed (or ‘used’) to sustain operational tasks that require
use water.
other managed Water which is actively managed (eg physically pumped, actively treated or has material
water (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
pollutants substances or 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 The surface water or groundwater body that ultimately receives a site’s discharge of
body water or wastewater (Source: AWS (2019), AWS International Water Stewardship
Standard, Version 2.0.)
recycled/reused Water that has been used in an operational task and is recovered and used again in an
water 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 The risk remaining after a specific action has been taken to manage the risk. (Source:
managed) risk CDP (2021). 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
challenge within the catchment(s). Examples include physical water scarcity, deteriorating water
quality and regulatory restrictions on water allocation. (Source: AWS (2019), AWS
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.)
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
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 A facility which uses active treatment methods (ie those requiring energy and/or physical
plant 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
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Century Water Risk Management. [PDF]. Available at www.ceres. climate-change-2019
org/sites/default/files/reports/2017-03/Ceres_AquaGauge_
16. ICMM (2017), A Practical Guide to Consistent Water Reporting.
All_101113.pdf
[PDF]. Available at www.icmm.com/en-gb/guidance/
2. WRI (2010), Mine the Gap: Connecting Water Risks and Disclosure environmental-stewardship/water-reporting
in the Mining Sector. [PDF]. Available at www.wri.org/publication/
17. WHO (2017), Guidelines for drinking-water quality, 4th ed. [PDF].
mine-gap
Available at www.who.int/publications/i/item/9789241549950
3. UNEP Finance Initiative (2012), Extractives Sector, Issue 3. [PDF].
18. UNEP (2018), A Framework for Freshwater Ecosystem
Available at www.unepfi.org/fileadmin/documents/CLS3.pdf
Management, Volume 4. [PDF]. Available at www.unep.org/
4. World Bank (2020), Minerals for Climate Action: The Mineral resources/publication/framework-freshwater-ecosystem-
Intensity of the Clean Energy Transition. [PDF]. Available at management
pubdocs.worldbank.org/en/961711588875536384/Minerals-for-
19. ANZECC and ARMCANC (2000), Australian and New Zealand
Climate-Action-The-Mineral-Intensity-of-the-Clean-Energy-
Guidelines for Fresh and Marine Water Quality. [PDF]. Available at
Transition.pdf
www.waterquality.gov.au/anz-guidelines/resources/previous-
5. WWF (2020), An analysis of water risk in the mining sector. [PDF]. guidelines/anzecc-armcanz-2000
Available at d2ouvy59p0dg6k.cloudfront.net/downloads/ 20. Water Footprint Network. Available at waterfootprint.org/en/
analysis_of_water_risk_in_mining_sector__wwf_water_risk_filter_
21. WWF (2013), Water Stewardship. [PDF]. Available at
research_series_.pdf awsassets.panda.org/downloads/ws_briefing_booklet_lr_
6. World Bank (2019), Quality Unknown: The Invisible Water Crisis. spreads.pdf
[PDF]. Available at openknowledge.worldbank.org/ 22. Task Force on Climate-Related Financial Disclosure (TCFD)
handle/10986/32245 (2017), The Use of Scenario Analysis in Disclosure of Climate-
Related Risks and Opportunities. [PDF]. Available at assets.
7. WBCSD (2017), Business guide to circular water management: bbhub.io/company/sites/60/2020/10/FINAL-TCFD-Technical-
spotlight on reduce, reuse and recycle. [PDF]. Available at www. Supplement-062917.pdf
wbcsd.org/Programs/Food-and-Nature/Water/Resources/ 23. WRI (2019), Aqueduct 3.0: Updated Decision-Relevant Global
spotlight-on-reduce-reuse-and-recycle Water Risk Indicators. [PDF]. Available at www.wri.org/
research/aqueduct-30-updated-decision-relevant-global-
8. ICMM (2017) Water Stewardship: Position Statement. [PDF].
water-risk-indicators
Available at www.icmm.com/en-gb/about-us/member-
requirements/position-statements/water-stewardship 24. WWF (2020), Water Risk Filter Methodology. [PDF]. Available
at 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
default/files/WAF_UserGuide_v1.3_(Jan_2014).pdf Risks and Shared Water Challenges. [PDF]. Available at www.
wbcsd.org/Programs/Food-and-Nature/Water/Resources/
10. CEO Water Mandate (2014), Corporate Water Disclosure
Right-tool-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 for Business. [PDF]. Available at
Disclosure2014.pdf
sciencebasedtargetsnetwork.org/wp-content/
11. GRI (2018), GRI 303: Water and Effluents 2018. [PDF]. Available at uploads/2020/11/Science-Based-Targets-for-Nature-Initial-
www.globalreporting.org/standards/media/1909/gri-303-water- Guidance-for-Business.pdf
and-effluents-2018.pdf 27. WWF and H&M Group (2021), Putting water strategy into
context: A practical guide to connect corporate strategic
12. CDP (2021), Water Security 2021 Reporting Guidance. [Online]. objectives to local water context. [PDF]. Available at wwfint.
Available at www.cdp.net/en/guidance/guidance-for-companies awsassets.panda.org/downloads/wwf_embedding_context_
#8b7fadc232e1bab9268512963662f431 into_strategy_hr.pdf
13. Alliance for Water Stewardship (2019), AWS International Water 28. CEO Water Mandate and partners (2019), Setting Site Water
Stewardship Standard, Version 2. [PDF]. Available at a4ws.org/ Targets Informed by Catchment Context: A Guide For
Companies. [PDF]. Available at ceowatermandate.org/
the-aws-standard-2-0/
watertargets/wp-content/uploads/sites/30/2019/08/
14. ICMM (2015), A Practical Guide to Catchment-Based Water CEOWaterMandateSiteWaterTargetsGuide.pdf
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/
catchment-based-water-management research/setting-enterprise-water-targets-guide-companies
15. ICMM (2019), Adapting to a Changing Climate: Building resilience 30. GRI (2016), GRI 101: Foundation 2016. [PDF]. Available at www.
globalreporting.org/standards/media/1036/gri-101-
in the mining and metals industry. [PDF]. Available at www.icmm.
foundation-2016.pdf
Water Reporting: Good Practice Guide: 2nd Edition References 72

Appendices
The relationship between the ICMM water reporting — Table A1 – Mapping ICMM reporting metrics with
Appendix A: Mapping ICMM Water metrics and those of key external disclosure platforms
is summarised in the following tables. To promote
external reporting platforms
Reporting Metrics with External

— Table A2 – Mapping GRI and ICMM, and explanatory
consistency and reinforce industry-specific best
footnotes for ICMM members reporting to GRI
practice, ICMM members should use ICMM water
Reporting Platforms reporting metrics when reporting to external reporting

platforms. Suggested footnotes are provided in Table
— Table A3 – Mapping of GRI disclosures 303-3, 303-4
and 303-5 against ICMM metrics
A2 for member companies to include when reporting
— Table A4 – Mapping of GRI facility-level information
via external platforms to explain this position.
against ICMM metrics
Guidance for mapping between the ICMM water
— Table A5 – Mapping GRI supply chain information
reporting metrics and MCA’s WAF is provided in
against ICMM metrics
Appendix B.
Table A1 – Mapping ICMM reporting metrics with external reporting platforms
Reporting Metric ICMM Minimum Reporting GRI 303: Water and Effluents SASB Metals and Mining WEF Stakeholder DJSI Corporate CEO Water Mandate Corporate CDP Water Security
Commitments (2021) (a) Sustainability Accounting Capitalism Metrics (c) Sustainability Assessment Water Disclosure Guideline (e) Questionnaire (f)
Standard (b) for Mining and 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 water
reporting for the mining and sustainability goals, performance reporting framework mainstream reporting on ESG of company sustainability for corporate water disclosure to on behalf of investors and
metals industry and impacts designed for investors indicators global benchmarking by stakeholders supply chain members
investors
Withdrawal
Metric Operational water: Operational Sum of all water drawn from surface Sum of all water drawn from all Same as SASB definition. Same as GRI definition. The volume of freshwater abstraction The sum of all water drawn into the
definition water: All water that enters the water, groundwater, seawater or a third sources including surface water from surface or groundwater. Part of boundaries of the organisation
operational water system used to party for any use over the course of the (including water from wetlands, the freshwater withdrawal will from all sources for any use over
supply the operational water reporting period. rivers, lakes and oceans), evaporate, another part will return to the course of the reporting period.
demand and is available for use. groundwater, rainwater collected the catchment where it was
For the metal and mining sector,
directly and stored by the entity, withdrawn, and yet another part may
OMW: Water that is actively water withdrawals include water
water and wastewater obtained return to another catchment or the
managed (eg physically pumped, diversions to enable comparability
from municipal water supplies, sea.
actively treated or has material because it is water that crosses
water utilities, or other entities.
consumptive losses) without the company boundary.
intent to supply the operational
water demand.
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 and disclosure: W1.2d, W1.2h (pp.11–12).
— The total water withdrawal from all — The amount of water, in — Total municipal water supplies — Total water withdrawals located in
water quality (high and low), for:
areas in megalitres, and a 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). breakdown of this total by source. withdrawn from freshwater million cubic meters for and W5.1a (pp.48–49).
— The percentage of water — Percentage of total withdrawals
(2) sources. previous 4 years and indicate
— For all sites situated in areas of withdrawn in regions with High located in water-stressed or
your target for current year.
water stress (as aggregated — The total water withdrawal from all — Water withdrawn in locations or Extremely High Baseline water-scarce areas.
totals). areas with water stress in with high or extremely high Water Stress, according to — Fresh surface water in million
— For advanced level reporting:
megalitres, and a breakdown of this baseline water stress (as WRI Aqueduct Water Risk cubic meters for previous 4
OMV volumes (for all sources), by
total by source.(2) classified by the WRI Atlas tool. years and indicate your target — Detailed location specific
water quality (high and low), for:
Aqueduct tool) as a for current year. withdrawals by source type
— A breakdown of total water — Estimate and report the same
— All sites (as aggregated totals). percentage of the total water (surface water, renewable and
withdrawal from each of the information for the full value — Fresh groundwater in million
withdrawn non-renewable groundwater,
— For all sites situated in areas of sources listed above in megalitres chain where appropriate. cubic meters for previous 4
municipal water, recycled water,
water stress (as aggregated by Freshwater (< 1,000 mg/L TDS) years and indicate your target
runoff, saltwater and wastewater)
totals). and Other water (> 1,000 mg/L for current year.
for hot-spot areas.
TDS).(3)
Water Reporting: Good Practice Guide: 2nd Edition Appendix A 74

Discharge
Metric Water that is released to the water 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 environment (surface water, unused water released to surface returned to the source at equal or subsurface waters, surface waters or water leaving the boundaries of
groundwater or seawater) or to a water, groundwater, seawater or a third higher quality should be reported sewers that lead to rivers, oceans, the organisation and released to
third party, including operational party, for which the organisation has under discharge. lakes, wetlands, treatment facilities surface water, groundwater, or
water and OMW. no further use, over the course of the and groundwater through either: third parties over the course of the
reporting period. reporting period.
— A defined discharge point (point-
Water can be released into the source discharge).
receiving waterbody either as (point
— Over land in a dispersed or
source discharge or non-point-source
undefined manner (non-point-
discharge.
source discharge).
Water discharge can be authorised or
— Wastewater removed from the
unauthorised.
organisation via truck.
— Discharge of collected rainwater or

domestic sewage is not a discharge.
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), by W1.2i, W2.2a, W2.2b (pp.11–13,
— The total water discharge to all areas — Water returned to the source — Detailed location specific
destination and water quality (high 23–24).
in megalitres and a breakdown of of extraction at similar or discharges by destination type
and low), for:
this total by destination. higher quality as raw water (groundwater, sewers and surface — Also relates to questions W5.1
— All sites (as aggregated totals). extracted (only applies to water) and quality (for hot-spot and W5.1a (pp.48–49).
— A breakdown of total water
fresh surface water and areas).
— All sites situated in areas of discharge to all areas in megalitres
groundwater withdrawal).
water stress (as aggregated by Freshwater and Other water.(3)
totals).
— The total water discharge to all
areas with water stress in
megalitres and a breakdown of this
total by Freshwater and Other
water.(3)
Consumption
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 used and The amount of water that is drawn
definition evaporation, entrainment (in withdrawn and incorporated into withdrawal, usage and discharge; = Municipal water (A) + Fresh then evaporated or incorporated into a into the boundaries of the
product or waste) or other losses, products, used in production or water that is directly or indirectly surface water (B) + Fresh ground product. It also includes water organisation and not discharged
and not released back to surface generated as waste, has evaporated, incorporated into the entity’s water (C) - Water returned to the abstracted from surface or back to the water environment or a
water, groundwater, seawater or a transpired, or been consumed by product or service; water that source of extraction at similar or groundwater in a catchment and third party over the course of the
third party (including operational humans or livestock, or is polluted to does not otherwise return to the higher quality as raw water returned to another catchment or the reporting year. Water consumption
water and OMW). the point of being unusable by other same catchment area from which extracted (D). Please do not sea. It is important to distinguish the in metals and mining sector should
users, and so not released back to it was withdrawn, such as water include salt or brackish water into term ‘water consumption’ from the report on the volumes of water lost
surface water, groundwater, seawater returned to another catchment the reported figures. Rainwater term ‘water withdrawal’ or ‘water to evaporation from open water
or a third party over the course of the area or the sea. collected and wastewater should abstraction’. surfaces, entrained in remaining
reporting period. Water consumption not be reported. waste material (such as tailings,
includes water stored during the coarse rejects, and concentrates)
reporting period for use or discharge in or water stored over the reporting
a subsequent reporting period. year.
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: — Relates to question W1.2b
requirement (operational water and OMW) for: and disclosure: (pp.11– 13)
— The total water consumption from — The amount of water, in — Total net freshwater — Detailed location specific
— All sites (as aggregated totals). all areas in megalitres. thousands of cubic meters, — Megalitres of water consumed. consumption (A+B+C+D). consumption (for hot-spot areas). — Also relates to questions W5.1
consumed in its operations. and W5.1a (pp.48–49).
— All sites situated in areas of — The total water consumption from — The percentage of water
water stress (as aggregated all areas with water stress in — Water consumed in locations consumed in regions with High
totals). megalitres. with High or Extremely High or Extremely High Baseline
Baseline Water Stress as a Water Stress, according to
— The change in water storage in
percentage of the total water WRI Aqueduct Water Risk
megalitres, if water storage has
consumed. Atlas tool.
been identified as having a
significant water-related impact. — Estimate and report the same
information for the full value
chain where appropriate.

Reuse/Recycle
Metric Water that has been used in an None None None None The act of processing used water and Water and wastewater (treated or
definition operational task and is recovered wastewater through another cycle untreated) that has been used
and used again in an operational before discharge to final treatment and more than once before being
task, either without treatment discharge to the environment. discharged from the organisation’s
(reuse) or with treatment (recycle). boundary, so that 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 relates to: Reuse/recycle questions removed
requirement in the 2020 questionnaire.
— All sites (as an aggregated — Recycled water identified by
total). withdrawal source type.
— All sites situated in areas of — Volume of water recycled to

water stress (as an demonstrate internal action to
aggregated total). improve efficiency.
Water risks and opportunities
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
definition 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 description of: metrics and disclosure: W-MM3.2c.
— The proportion of sites (as an — Analyse all operations for — High level assessment of risks at a
absolute number or a — How the organisation interacts with water risks and identify — Report wherever material portfolio level. — Relates to questions W3.3,
percentage) located in water, including how and where activities that withdraw and along the value chain: the W4.1 and W4.2 on risk and
— High level opportunities
water-stressed areas. water is withdrawn, consumed and consume water in locations valued impact of freshwater W4.3 on opportunities.
assessment.
discharged, and the water-related with High (40–80%) or consumption and withdrawal.
— Relates to question W6.6 on
impacts caused or contributed to, or Extremely High (> 80%) — For advanced level reporting
responses to risks.
directly linked to the organisation’s Baseline Water Stress as relates to:
activities, products or services by a classified by WRI Aquaduct — Relates to questions W7 on
— Detailed assessment of risks
business relationship. Water Risk Atlas tool. business strategy and climate
based on extensive, location
change risk.
— Approach used to identify water- — List of facilities or operations specific analysis at the facility level.
related impacts, including scope, located in areas of High or
— Detailed assessment of
timeframe, and tools or Extremely High Baseline Water
opportunities.
methodologies. Stress.
— Value chain risks and
— How water-related impacts are
opportunities.
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: c. Dow Jones Sustainability Index (DJSI) (2020), Corporate Sustainability Assessment for Notes: There are variations in the terms and key metrics required for reporting across the
GRI (2018), GRI 303: Water and Effluents 2018. [PDF]. Available at www.globalreporting.org/ Mining and Metals [PDF/Online]. https://portal.csa.spglobal.com/survey/documents/ Some ICMM members are listed as Aluminium or Iron and Steel industries rather than numerous disclosure platforms. To promote consistency and reinforce industry-specific
standards/media/1909/gri-303-water-and-effluents-2018.pdf SAM_CSA_2020_Sample_Questionnaire_MNX.pdf Mining and Metals for both DJSI and SASB platforms. While DJSI uses the same reporting best practice, ICMM members should use ICMM water reporting metrics when reporting to
metrics across 50+ industries, SASB requires Iron and Steel Producers to report recycled external reporting platforms, including GRI (which is a condition of ICMM membership).
a. Sustainability Account Standards Board (SASB) (2018), Metals and Mining d. CEO Water Mandate (2014), Corporate Water Disclosure Guidelines: Toward a
water as a percentage (recycled volume divided by the volume of withdrawn water), any Suggested footnotes are provided in the table below for member companies to explain this
Sustainability Accounting Standard.[PDF]. Available at www.sasb.org/wp-content/ Common Approach to Reporting Water Issues. [PDF]. Available at ceowatermandate.
volume of water reused multiple times is to be counted as recycled each time it is recycled position.
uploads/2018/11/Metals_Mining_Standard_2018.pdf org/files/Disclosure2014.pdf
and reused. There is no such requirement in the Metal and Mining Standard, which is why
b. World Economic Forum (WEF) (2020), Measuring Stakeholder Capitalism: Towards e. CDP (2021), Water Security Questionnaire: Reporting Guidance. [Online]. Available at this section of the table above is blank.
Common Metrics and Consistent Reporting of Sustainable Value Creation. [PDF]. www.cdp.net/en/guidance/guidance-for-companies#8b7fadc232e1bab92685129636
Available at www.weforum.org/reports/measuring-stakeholder-capitalism-towards- 62f431
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 reference Suggested explanatory ICMM footnote
High (ML) Low (ML) Total (ML) Withdrawal (303-3-a) Aligned with ICMM definitions, the following two metrics are used to
(303-3-b) and all appropriately describe water withdrawal in the mining and metals context:
All sites related
— Operational water: All water which enters the operational water system
used to meet the operational water demand (and is available for use).
Surface Water (303-3-c-i) (303-3-c-ii) (303-3-a-i)
— OMW: Water which is actively managed (eg physical pumped, actively
Groundwater (303-3-c-i) (303-3-c-ii) (303-3-a-ii) treated, or has material consumptive losses) without intent to meet the
Operational water operational water demand.
Seawater (303-3-c-i) (303-3-c-ii) (303-3-a-iii)
withdrawal
Third-Party Water (303-3-c-i) (303-3-c-ii) (303-3-a-v) Water quality (303-3-c-i) Aligned with ICMM definitions, water is accounted and reported by the
(303-3-c-ii) following two categories:
Total (303-3-c-i) (303-3-c-ii) (303-3-a) (303-4-b-i)
— High quality water – high socio-environmental value with multiple
(303-4-b-ii)
Other Managed Water withdrawal (303-3-a) potential beneficial uses and/or receptors.
— Low quality water – lower socio-environmental value as the poorer

Surface Water (303-4-a-i)
quality may restrict potential suitability for use by a wide range of other
Groundwater (303-4-a-ii) users/receptors, excluding adapted ecosystem function.
The categories have been defined to maximise transparency in the mining

Total Discharge1 Seawater (303-4-a-iii)
and metals context; and are based on a range of physical-chemical-
biological water characteristics appropriate to the local context.
Supply to Third Party (303-4-a-iv)
Total (303-4-b-i) (303-4-b-ii) (303-4-a) Produced water (303-3-a-iv) Aligned with ICMM definitions, water entrained in ore extracted from the
(303-3-b-iv) ground is reported as a withdrawal from groundwater (not as produced
Total consumption1 (303-5-a) water).
Operational water reuse/recycle Consumption (303-5-a) Aligned with ICMM definitions, consumption is the sum of water removed
by evaporation, entrainment (in product and waste) and other losses. To
Operational water use (recommended only) (303-5-b)
maximise transparency, consumption does not include any change in
storage (delta storage), which may be reported as a separate value.
Change in storage (delta storage) (recommended only) (303-5-c)
Sites situated in water stressed areas 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; and
Surface Water (303-3-c-i) (303-3-c-ii) (303-3-b-i) does not indicate an associated water-related impact.
Groundwater (303-3-c-i) (303-3-c-ii) (303-3-b-ii)

Key
Operational water
Seawater (303-3-c-i) (303-3-c-ii) (303-3-b-iii)
withdrawal GRI required metrics
Third-Party Water (303-3-c-i) (303-3-c-ii) (303-3-b-v)
Direct correspondence between ICMM and GRI requirements
Total Withdrawal (303-3-b) Indirect correspondence – use ICMM standardised footnote
Other Managed Water withdrawal Outside scope of ICMM minimum reporting commitments
Surface Water
ICMM standardised footnotes
Groundwater Water withdrawal
Total Discharge1 Seawater Water quality
Supply to Third Party Produced water
Consumption
Total (303-4-c-i) (303-4-c-ii) (303-4c)
Change in storage
Total consumption1 (303 – 5b)
Operational water use (recommended only)
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
Water discharge (303-4)
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 All areas Areas with water
metrics using the key provided. stress
Water discharge Surface Water ML (303-4-a-i)

Water withdrawal (303-3)
by destination
Groundwater ML (303-4-a-ii)
All areas Areas with water
stress Seawater ML (303-4-a-iii)
Water withdrawal Surface water (total) ML (303-3-a-i) ML (303-3-b-i) Third-Party Water (total) ML (303-4-a-iv)
by source
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 Water ML (303-4-a) ML (303-4-c)
discharge (total)
Groundwater (total) ML (303-3-a-ii) ML (303-3-b-ii)
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 Other water (> 1,000 mg/L TDS) ML (303-4-b-ii) ML (303-4-c-ii)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii)
Seawater (total) ML (303-3-a-iii) ML (303-3-b-iii)

Water discharge No treatment ML (clause 2.4.2)
by level of
treatment 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)
Other Water (>1,000 mg/L Total Dissolved Solids) ML (303-3-c-ii) ML (303-3-c-ii)

Note that this is Treatment level [Provide the title for treatment level] ML (clause 2.4.2)
recommended,
but not required Treatment level [Provide the title for treatment level] ML (clause 2.4.2)
Produced water (total) ML (303-3-a-iv) ML (303-3-b-iv)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii)

Water consumption (303-5)
Third-Party Water (total) ML (303-3-a-v) ML (303-3-b-v) All areas Areas with water
stress
Water Total water consumption ML (303-5-a) ML (303-5-b)
Other Water (>1,000 mg/L TDS) ML (303-3-c-ii) ML (303-3-c-ii) consumption
Change in water storage, if water storage has been identified ML (303-5-c)
Total Third-Party Water Surface Water ML (303-3-b-v) as having a significant water-related impact
withdrawal by withdrawal
source Groundwater ML (303-3-b-v)
Seawater ML (303-3-b-v)
Key for mapping against ICMM metrics ICMM standardised footnotes
Produced Water ML (303-3-b-v)
GRI required metrics Water withdrawal
Total water Surface Water (total) + Groundwater (total) + Seawater ML (303-3-a) ML (303-3-b) Water quality
Direct correspondence between ICMM and GRI
withdrawal (total) + Produced Water (total) + Third-Party Water (total)
requirements. Produced water
Indirect correspondence – use ICMM explanatory
Consumption
footnote.
Change in storage
Outside the scope of ICMM minimum reporting
commitments.
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
ML
(clause 2.2.2) areas with water stress
Water discharge Percentage of suppliers with significant water-related impacts from water discharge that
%
(clause 2.4.3) have set minimum standards for the quality of their effluent discharge
Water consumption Total water consumption in megaliters by suppliers with significant water-related impacts
ML
(clause 2.5.2) in areas with water stress
Key for mapping against ICMM metrics ICMM standardised footnotes
GRI required metrics Water withdrawal
Direct correspondence between ICMM and GRI Water quality

requirements. Produced water
Indirect correspondence – use ICMM explanatory
Consumption
footnote.
Change in storage
Outside the scope of ICMM minimum reporting
commitments.
GRI recommended metrics

Indirect correspondence – outside ICMM scope
but can be derived from approach/metrics.
Outside scope of ICMM minimum reporting
commitments.
Water Reporting: Good Practice Guide

Table B1 - Summary of ICMM and WAF metrics
Appendix B: Mapping ICMM ICMM Metric ICMM Definition WAF Metric
metrics with MCA’s WAF Operational Water

Withdrawal
Water that enters the operational water system
used to meet the operational water demand.
WAF Inputs – from surface water, groundwater,
seawater and third parties.
OMW Withdrawal Water that is actively managed (eg physically WAF Diversion Inputs – from surface water,
pumped, actively treated or has material groundwater, seawater and third parties.
consumptive losses) without intent to supply the
operational water demand.
ICMM reporting metrics are based on WAF metrics and An operational example of using WAF metrics to generate
Total Discharge Water that is released to the water environment Sum of:
water quality categories. The key difference between ICMM reporting metrics is provided in Appendix C. (surface water, groundwater or seawater) or to a
— WAF Outputs – to surface water, groundwater,
these systems is perspective. WAF is a bespoke mine third party, including operational water and OMW.
Table B1 – Summary of ICMM and WAF metrics seawater and third parties.
site water accounting tool, which is based on an input-
output model (see box below). The same basic Table B2 – Mapping WAF input-output statement to — WAF Diversion Outputs – to surface water,
ICMM reporting metrics (inputs – withdrawal) groundwater, seawater and third parties.
accounting approach, definitions and metrics are used
by ICMM. However, the metrics and quality categories Table B3 – Mapping WAF input-output statement to Total Consumption Water that is removed by evaporation, entrainment Sum of:
have been renamed and simplified to describe water ICMM reporting metrics (outputs – discharge and (in product or waste) or other losses, and not
— WAF Outputs – to other (evaporation,
dependency and performance for the purpose of consumption) released back to surface water, groundwater,
entrainment and task loss).
seawater or a third party (including operational
external reporting (see Section 2.4). Table B4 – Mapping WAF statement of operational water and OMW). — WAF Diversion Outputs – to other (evaporation,
efficiencies to ICMM reporting metrics entrainment and task loss).
Direct mappings between WAF and ICMM metrics and
quality categories are summarised in the following tables. Table B5 – Mapping WAF and ICMM water quality
Reuse/Recycle Water that has been used in an operational task Sum of:
categories 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).
Box B1 — Total volume of recycled water (treated worked
Points to note water)
Operational Water Use The volume of operational water used in operational Total of all flows to tasks
(recommended for tasks.
Surrounding community and environment reporting)
Operational Facility Delta Storage The net change (positive or negative) in the volume The net change (positive or negative) in the volume
Each input Each output
(∆Storage) of water in storage (operational water and OMW) of water in storage for input-output flows and
has a quality Task has a quality
(recommended for during the reporting period. diversion flows during the reporting period.
category category
reporting)
Input Output Note: ICMM OMW is equivalent to WAF diversions.
Store Treat (if any)
Divert
Brief overview: MCA WAF for intended use by the operational facility.
A bespoke water accounting framework for the mining - Outputs: Water removed from the operational
and metals industry. It comprises two key facility after it has been through a task, treated or
components that are directly relevant to generating stored for use by the operational facility.
ICMM water reporting metrics, as outlined below:
- Diversions: Water that flows from an input to an
1. Input-Output Statement: This describes water output without being utilised by the operational
flows (and associated quality) between the facility.
environment and the operational facility, including: 2. Statement of Operational Efficiencies: This
describes the proportion of reused and recycled
- Inputs: Water received by the operational facility
flows in relation to the total flows to tasks
Water Reporting: Good Practice Guide: 2nd Edition Appendix B 81

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
Entrainment
Diversion 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 1 + WAF Category 2; and ICMM Low = WAF Category 3 (see Table B5)

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 by Quality (ML)
Output Destination Outputs Category Number (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
Diversion Output OMW Discharge
Seawater Seawater
Discharge to Ocean
Supply to Third Party Supply to Third Party
Total Diversion Outputs Total OMW Discharge
Notes: For mapping water quality categories: ICMM High = WAF Category 1 + WAF Category 2; and ICMM Low = Category 3 (see Table B5)
Total OMW
OMW Consumption
Consumption
Total Discharge (Op Water + OMW)
Total Consumption (Op Water + OMW)

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 volume
Reuse efficiency (%)
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 and High with multiple potential beneficial uses and/or receptors – including
inexpensive treatment (eg disinfection and pond settlement water supply for drinking, agriculture, food production, amenity value,
of solids) to raise the quality to appropriate drinking water industrial uses and ecosystem function.
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 high Low with reduced suitably for use by a wide range of users/receptors –
values of TDS, elevated levels of dissolved metals or excluding potential industrial uses and adapted ecosystem function.
extreme pH levels. Significant treatment would be 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)

Guide: 2nd Edition
coast, the topography becomes more subdued as — Groundwater potential within the valley floor areas is
Appendix C: Operational Example of the valleys become wider with increasing
thicknesses of sandy alluvial deposits which create
moderate, associated with the occurrence of
saturated alluvial fill. However, groundwater potential
Site Water Accounting and Assessment flat valley bottoms.
— The area has a semi-arid interior climate and is

increases significantly in the lower section of the
major river, where the saturated alluvial fill forms a
regionally important aquifer.
situated in a transitional zone between the desert
climate of the Atacama to the north and the — Groundwater potential away from the valley floor
Mediterranean climate of Central Chile to the south. areas is variable. Locally important aquifers may
occur where intense fracturing of the bedrock
— The average annual temperature is 17C,
Step 1: Understanding the site and local water context. creates secondary permeability. However, these
Site level information provides the characterised by warm summers – with an average
aquifers are highly dependent on rainfall recharge to
fundamental building blocks of accurate Step 2: Summarising site details, context and daily range of 12–28C in January – and mild winters
maintain sustainable yields.
boundaries. – with an average daily range of 6–17C in June.
and consistent external reporting. This — Ambient water quality (surface water and
appendix provides an operational Step 3: Site water accounting and ICMM reporting — Annual total evapotranspiration rates are high at
groundwater) is typically good. However, elevated
metrics. 2,300 mm/a, with low atmospheric humidity and
example of site water accounting and cloud cover.
levels of electrical conductivity (EC), sulphates and
metals (aluminium, arsenic, copper, iron and
assessment for the purpose of meeting Step 4: Summarising site risk, opportunity and
response. — Annual precipitation is very low, with a long-term manganese) do occur, associated with both natural
the ICMM minimum reporting average of 140 mm/a for the site, and strongly and anthropogenic (mining) sources.
commitments for a copper mining site in Step 5: Summarising site information for aggregation. seasonal, with the majority – 85 per cent – of annual
— In addition, surface water quality may be locally
Northern Chile. It illustrates a five-step This example follows the illustrative approach outlined precipitation occurring as rainfall between May and
impacted by discharges from industrial sites and
in Section 2.5 for assessing and summarising context, August. Precipitation associated with summer storms
approach to compiling the site level also occurs, especially in the mountainous areas.
sewage treatment plants. Acid and metalliferous
risk, opportunity and response. This illustrative drainage (AMD) associated with abandoned mine
information required to support accurate approach is presented for guidance only; and should — Annual precipitation is strongly influenced by El Niño workings also occurs in some areas of the
and consistent external reporting to the not constrain or limit the approach used by individual and La Niña events. For example, the area may catchment.
ICMM minimum requirements: companies, nor be used as a template for auditing receive two to three times the average precipitation
purposes. Further, this example demonstrates an Land use
during El Niño years, and only half, or less, during La
internal assessment and data collation process which — Mining and agriculture are the dominant land uses in
Niña years.
can contain commercially sensitive information and is the catchment.
not intended for external disclosure. — Natural run-off rates within the catchment are
— There are several established mining districts within
typically high, at 85–90 per cent, due to the
The example presented is based on a diverse range of the catchment which have extensive historic
occurrence of thin soil cover, typically low
material compiled from different sources, including workings, active operations and growth potential.
permeability bedrock and steep topography.
operating sites, publicly available information and Mining in this area produces copper, gold, silver,
broader experience of global mine water management Catchment setting and water resources manganese and arsenic.
practices. Thus, the operation presented does not — The site is situated near the upgradient boundary of
— Agriculture is limited to the flat valley floor areas, which
represent any individual site or mining company. a catchment, of approximately 10,000 km2, which
have been cultivated to produce grapes for wine and
rises in the high Andean Mountains and discharges
pisco, avocados, citrus, papayas and olives. These
Operational example: Chilean copper mine site to the Pacific Ocean.
crops are dependent on the water supply associated
— Surface water flow is typically ephemeral (non- with the surface water channels and associated valley
Step 1: Understanding the site and local water permanent) and shows a flashy response to rainfall, fill aquifers. Agricultural production is supported by an
context especially within the upper catchment. The highest extensive system of irrigation channels.
flows typically occur from November to January,
1a) Site location and catchment setting 1b) Operational Overview
associated with snow and ice melt in the Andes.
— The operation comprises an open pit and a
Site setting and climatic conditions Localised areas of semi-permanent flow may also
processing plant which produces copper
— The case study site is a copper operation situated in occur due to domestic and/or mining discharges,
concentrate (65 ktpa).
the foothills of the Andes Mountains, approximately and groundwater springs.
1,000 m above sea level and around 35 km inland — The supergene (sulphide) portion of the copper
— Surface water flow becomes more permanent
from the coast in Northern Chile. porphyry deposit is excavated in an open pit. The
with increasing distance downstream towards the
extracted ore is crushed and milled; and then
— The landscape in the area typically comprises dry, coast. Water supply dams have been installed on
concentrated using flotation, sorting and thickening
rocky terrain with incised valleys and sparse natural the major river.
techniques.
vegetation. In upland areas, the valleys form deep
ravines with steep sides. However, nearer to the
Water Reporting: Good Practice Guide: 2nd Edition Appendix C 85

— The copper concentrate slurry is transported by road — Water abstracted from the supply borefield and Operational water activities 1c) Water stress, risk, opportunity and management
to a port facility. The tailings are thickened and pumped to the mine site is also used to supply third — A simplified water flowchart is provided in Figure C1. response
pumped to a TSF. parties including local residents.
— Water use across the site has been configured to Water risk assessment tool results
Operational water supply and third-party allocations — Dewatering of the open pit is undertaken to maintain maximise the recovery and reuse, minimise losses — Two publicly available water risk assessment tools
— A supply borefield situated within the catchment, but safe working conditions using a system of ex-pit and reduce the need for additional ‘make-up’ water (WWF Water Risk Filter and WRI Aqueduct Water
at distance from the site, is used to meet the wells and in-pit sumps. The dewater is used for (ie the volume of new water required to meet the Risk Atlas) have been used to provide a high-level
operational water demand. The borefield abstracts process supply; and a component of the dewater operational water demand). screen of the water risks associated with the
groundwater from the alluvial aquifer in the lower derived from the ex-pit wells is used to maintain local catchment. The results are outlined in Tables C1 and
— Water abstracted from the supply borefield is
section of the major river. The water is pumped via a wetland function. The dewater typically shows C2 below. They provide an important input to the
pumped to the freshwater reservoir.
series of tanks and pumping stations to the mine elevated levels of EC, sulphates and metals (TDS detailed site level risk and opportunity assessment
site. The water is of high quality. 2,200 mg/L). — Water in the freshwater reservoir is used to: top up process (see Step 4).
the process water dam; supply the processing plant;
Water stress and security
and control dust.
— The above water risk assessment tools indicate that
— The process water dam is used to supply the water scarcity and stress present the most
Supply to local community processing plant and for dust control purposes. The significant risk in this catchment. Additional local site
process water dam receives new water from the knowledge is provided below around water stress,
freshwater reservoir, dewater from the pit, and water security and the site’s management response.
Supply to adjacent mine reclaimed water from the TSF (decant and drain 1).
— In summary, freshwater resources in the catchment
Wellfield #1 Wellfield #2 2,632 — The ore feed to the processing plant contains are scarce. Water stress is high and increasing due
63 entrained water. Water is also entrained in the to limited resources and rising demands,
Task loss
copper concentrate product leaving the processing compounded by the impacts of climate change.
7,275
%
plant (8 per cent water).
648 19 Water scarcity
Ore % Water entrained product — Tailings slurry (35 per cent solids) is pumped from — Water resources in the catchment are highly
moisture the processing plant to the thickener plant, where dependent on rainfall to maintain surface water
the tailings are thickened (65 per cent solids) and flows and groundwater recharge. However, long-
116
then pumped to the TSF. term monitoring in the lower catchment shows a
24,723 marked decline in annual precipitation since the early
Freshwater reservoir — Water recovered in the thickening plant is treated
20th century. Despite the influence of El Niño and La
and used to supply the processing plant. The
Niña cycles, the 30-year moving average (baseline)
3,833 41,608 24,723
processing plant also receives water recovered from
654 in the area has declined significantly over this period.
2,823 the TSF (drain 2).
Processing Thickening Treatment This trend suggests advancing aridity, resulting in
Dust suppression 12,060
Evaporation plant plant plant — The operation is essentially a zero discharge site, increasing water scarcity.
however, small amounts of seepage to groundwater
— As a result, surface water flows in the major river
1,524 538 from the TSF are expected (and modelled).
have declined and many dams in the area show
Process water reservoir — Water meters are installed to monitor operational water levels significantly below (> 90 per cent) their
426 16,885
flows across the site and are used to maintain an design capacity.
up-to-date water balance. Measurements of daily
% — In addition, groundwater levels within the main
6,440 rainfall are made and a calibrated hydrological model
regional aquifers in the catchment show evidence of
459 1,433 Water is used to simulate TSF inputs and outputs, including
entrained decline.
Wetland Dewatering of in tailings
rainfall-run-off (from disturbed ground), groundwater
support open pit
8,337 seepage and evaporation. Monitoring of ore moisture
TSF content is undertaken for processing purposes.
Flows in ML/a
554 712
Operational water
system boundary
Rainfall Seepage to
run-off groundwater
Figure C1: Site water balance

Water use and security Management response - Contributing funding, data and technical expertise - Proactively participating in a multi-stakeholder
— In northern Chile water demand typically exceeds — The site has an Integrated Water Management Plan to improve understanding of the local catchment catchment initiative to monitor and remediate
availability. The greatest deficit is in the north, and which sets the strategic direction for water dynamics by constructing new surface water elevated arsenic levels which occur in hot spots
gradually decreases southwards as precipitation management, aligned with the company’s corporate gauging and rainwater monitoring stations with across the catchment (unrelated to the site).
increases with the changing climate zones. water strategy and water targets. The plan: telemetry (remote data capture). - Actively working with government and other
— Within the catchment, the main water consumers — Describes water use, monitoring, management and - Supporting an NGO-led scoping study to improve catchment stakeholders to develop a catchment
are agriculture (60 per cent), industry (20 per cent), reporting commitments across all aspects of the the capacity and efficiency of rainwater capture, water plan, to help manage and reduce the
mining (15 per cent) and potable water supply (5 per operation, and specifies water-related roles and channelling and dam storage. potential for conflict between catchment water
cent). Water demands are increasing due to responsibilities. users.
expanding agriculture, new mining projects,
— Outlines context specific water targets for the site
industrial growth and increasing urbanisation. For
(aligned with company strategies and targets), Table C1 – WWF Water Risk Filter tool assessment summary
example, urban water consumption within the major
including 5 year targets to:
cities rose 25 per cent in 2002–2012. Water Risk Assessment Summary (Mining Filter) Operational Risk Basin Risk
- Develop alternative seawater and low quality water
— Within the last 10 years, water resources (surface and Physical Risk 4.2
(eg industrial waste water) withdrawal sources to
groundwater) within much of the catchment have been
reduce reliance on groundwater withdrawal from
declared as exhausted (or depleted) with restrictions Quantity – scarcity 4.5
the supply borefield.
placed on the allocation of new water rights.
- Implement improved treatment technologies to Quantity – flooding 4.8
— Further, sustainability assessments of one of the improve water quality and reuse rates.
Water quality 3.0
main aquifers in the catchment suggest that the
— Includes water risk, opportunity register and action
level of currently allocated consumptive water rights Ecosystem services status 1.2
plan which is reviewed and revised on an annual
substantially exceeds the sustainable supply level.
basis, with both operational and corporate input.
Regulatory Risk 2.7
— The potential for conflict between water uses and
— Outlines internal and external communication
users is well established and escalating with on- Enabling environment (policy and laws) 3.3
policies to disseminate water-related information.
going conflicts between the farming community, civil
Institutions and governance 2.5
society groups and mining companies. — Details current water improvement projects and
actions, as summarised below. Management instruments 1.9
Climate Change
a. Optimise internal water efficiency by:
— Aligned with the company’s wider approach, a range Infrastructure and finance 3.6
- Trialling a new flocculant and improving monitoring
of climate transition and physical scenarios are used
of solids monitoring equipment to improve Reputational Risk 3.0
to understand the potential impact of climate
recovery and reuse within the thickening plant.
change over different time horizons. They indicate Cultural importance 3.0
that current water stress and scarcity challenges will - Using new technologies to upgrade on-site water
treatment facilities and increase the water reuse. Biodiversity importance 3.0
likely increase for the following reasons:
b. Reduce dependency on groundwater by developing Media scrutiny 3.1
- A 2–4C temperature increase.
alternative water supply options, including the
- An increase in the number of hot and windy days in desalination of seawater and/or the treatment of Conflict 3.0
summer, which is likely to increase industrial or municipal waste water.
evapotranspiration rates. OVERALL Basin Risk Not completed 3.8
c. Secure water rights (if required) associated with
- A decrease in the number of cold days in winter, water derived from the mine workings, due to current 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.
which is likely to reduce the occurrence of frost regulatory uncertainty.
and snow, associated meltwater run-off and
d. Undertake collective action projects to address
groundwater recharge.
shared water challenges in the wider catchment,
- A decrease in the occurrence of extreme rainfall including:
events during April to August, which may reduce
- Expanding and improving the rural drinking water
the risk of flood events
system.

Table C2 – WRI Aqueduct Water Risk Atlas assessment summary Step 2: Summarising site details, context and boundaries
Risk Type Risk Indicator Score Result Use the illustrative approached provided in Table 2 to summarise key site details, context and boundaries
– as shown in Tables C3 and C4 below.
CURRENT Overall water risk (NO WEIGHTINGS) 3–4 high risk
Table C3 – Summary site details and context
Physical Risks Overall 4–5 Extremely high risk
Quantity
1. Water stress >80% Extremely high Statement Example Responses Summary
2. Water depletion 50–75% High Catchment(s) Catchment name (eg from global river basins as mapped in publicly available Unnamed catchment,
tools) northern Chile
3. Interannual variability >1.00 Extremely high
Climatic Conditions — Arid or semi-arid environment Arid or semi-arid environment
4. Seasonal variability 0.66–1.00 Medium – high
— Moderate precipitation with distinct dry season
5. Groundwater table decline Insignificant trend — Moderate precipitation
6. Riverine flood risk 1–2 in 1,000 Low – medium — Very high precipitation and/or frequent major storm events
7. Coastal flood risk 0–9 in 1m Low Commodity Summarise commodity (eg aluminium, coal, copper, gold, iron ore, Copper
lithium, zinc)
8. Drought risk 0.4–0.6 Medium
Main Operational — Cooling or drying processes — Mineral transportation 1. Water supply
Physical Risks Overall 0–1 Low risk Water Activities
— Dewatering — OMW flows 2. Mineral processing
Quality
9. Untreated connected wastewater < 30% Low — Discharge — Sediment control 3. Dust control
— Dust control — Solution mining

10. Coastal eutrophication potential 0–1 Medium to high
— Flood control — Surface water re-alignment
Regulatory and Overall 0–1 Low risk
Reputational Risk — Open pit mining — Tailings management
11. Unimproved/no drinking water < 2.5% Low — MAR — Underground mining
12. Unimproved/no sanitation < 2.5% Low — Mineral processing — Waste management
— Mineral separation — Water treatment

13. Peak RepRisk country ESG risk index 25–50% Low – medium
Main Consumptive — Evaporation (specify related — Entrainment – waste — Entrainment (waste)

CURRENT Overall water risk (MINING FILTER) 1–2 LOW – MEDIUM RISK
Water Uses activity)
— Other losses — Evaporation (from TSF
Physical Risks Quantity 3–4 High risk — Entrainment – product and dust control)
Physical Risks Quality 0–1 Low risk Water Treatment — Biological reaction — Filtration — Flocculation/coagulation
Activities
— Disinfection — Precipitation — Filtration
Regulatory and Reputational Risk 1–2 Low – medium risk
— Distillation — Reverse osmosis
Timeframe Scenario Score Result
— Electrodialysis — Sedimentation
FUTURE PROJECTION: WATER STRESS — Flocculation/coagulation
Pessimistic >80% Extremely high Water Treatment — Compliance — Operational water supply Improved operational
Driver efficiency
— Environmental management — Third-party supply provision
2030 Business as usual >80% Extremely high
— Improved operational — WASH services (amenities)
Optimistic 40–80% High efficiency
Pessimistic >80% Extremely high Discharge Quality — Regulatory (external) — Self-determined (internal) None – no regulated
Limit Types discharges
2040 Business as usual >80% Extremely high — Recognised guidelines — None
(external)
Optimistic >80% Extremely high
Notes: Indicator scores are converted to risk rank categories (low to extremely high). Assessment made in March 2021.

Table C4 – Summary of site boundaries - Discharges – aggregate all discharges with otes: no aggregation of operational water stores
N
common characteristics (ie same quality and required for this site. No other managed water
Boundary Summary destination), add to the discharge column in orange. stores are present at this site.
Catchment Catchment boundary defined to include remote borefield used to supply the site water demand (and third - Consumption – aggregate all consumption with - Treatment plants – aggregate all operational water
parties); and the scope of collective action initiatives undertaken by the site to address shared water common characteristics (ie same quality, and type treatment plants with common characteristics, add
challenges. where accounted), add to the consumption column to the treatment column in purple. Repeat for other
in red. managed water treatment plants (if present).
Operational Geographically defined to include all operational water activities (including remote borefield) and align with
legal boundaries. ote: In this example, consumption is calculated
N otes: No other managed water treatment plants
N
as the sum of the constituent losses (evaporation, are present at this site.
Operational water Conceptually determined to include all operational tasks (ie activities which require water) based on the site
entrainment and other losses). However, the
supply system water balance (see Figure C1).
balance equation can also be used to calculate e. Add all internal flows (and volumes) between the
consumption where change in storage values are components (stores, tasks and treatment plants).
known, as illustrated in Box C1. Colour the flows by water quality category and/
Step 3: Site water accounting and ICMM - Discharges – all water flows which are released to or as new water versus worked water to aid
reporting metrics the environment (surface water, groundwater or - Operational tasks – aggregate all tasks to the understanding.
seawater) or a third party, and highlight in orange. highest practical level following the recommended
ICMM reporting metrics may be derived in the following See Figure C3
- Consumption – all water removed from the system task aggregation types provided in Table C5, add
two ways:
due to evaporation, entrainment or other losses, to the task column in grey
Option 1: Develop a simplified water accounting model Compile ICMM reporting metrics
and highlight in red. ote: The processing plant and thickening plant
N
and ICMM reporting metrics based on the site water Use the simplified water accounting model (see Figure
See Figure C2 are aggregated into a single task as both are
balance (see Figure C1). C3) to generate ICMM reporting metrics, using the
processing activities.
b. Identify all operational water components within the template provided in Table 4 – as illustrated in Table C8.
Option 2: Create ICMM reporting metrics directly from - Water stores
operational water system boundary on the site water
an existing WAF account. - Aggregate all operational water stores which Calculate ICMM operational water reuse/recycle and
balance, including:
only receive new water, add to the store column operational use metrics
Option 1: Create ICMM reporting metrics from - Stores – purpose built/artificial structures
in blue and mark as the new water store. Repeat Use the simplified water accounting model (see Figure
site water balance data (including pits) which collect or hold operational
for other managed water stores (if present). C3) to calculate operational water reuse/reycle and
water, and highlight in blue. operational use metrics, using the approach detailed in
- Aggregate all operational water stores which
Create a simplified water accounting model - Tasks – operational activities that require water, Table C9. Add these values to the metrics summary
receive new and/or worked water, add to the
Create a simplified water accounting model based on and highlight in grey. table. (Table C8)
store column in blue and mark as the mixed
the site water balance provided in Figure C1. The model
- Treatment plant (if present) – facilities that use water store
is a schematic representation of all key water flows and
active methods (ie requiring energy or physical
components associated with the site.
inputs) for the primary purpose of improving water
As outlined below, when creating the model all individual quality (excluding thickening), and highlight in
flows and components (ie stores, tasks and treatment purple. Table C5 – Recommended task aggregation levels (from WAF)
plants) with common characteristics are aggregated to See Figure C2
the highest practical level (see Table C5) and represented WAF Operational Model Task Types
c. Identify any other managed water components on
once within the model to provide the simplification.
the site water balance, including stores and Task type (aggregated to highest Task purpose Example of sub-tasks for
Use the site water balance (Figure C1) to follow the treatment plants. practical level) aggregation
steps outlined below.
Note: Not present on this site Mining Ore extraction from the ground Open pit, underground and in situ
a. Identify and classify all water inflows and outflows operations
d. Review the marked-up site water balance figure (see
on the site water balance, including:
Figure C2), aggregate all flows and components with Mineral processing Separating ore/minerals from gangue and Crushing, (re)grinding, flotation,
- Operational water withdrawals – all water flows similar characteristics to the highest possible level, waste materials and concentrating agglomeration, heap leach, thickening
which enter the operational water system from and redraw the information in the left-to-right format
Tailings management Storage of waste material Construction and use of TSFs
surface water, groundwater, seawater or third- illustrated in Figure C3 and summarised in Tables C5
party sources, and highlight in green. and C6. Dust control Control of dust on haul road and other dust Watering of roads, stockpiles, waste rock
sources and high walls
- OMW withdrawals – water flows which are drawn
- Withdrawals – aggregate all operational water
from surface water, groundwater, seawater or Amenities Drinking water and sanitation facilities Drinking fountains, toilets and showers
withdrawals with common characteristics (ie same
third-party sources and actively managed by the
source and quality), add to the withdrawal column in
site (eg physically pumped, actively treated or has Miscellaneous Other uses Power generation
green. Repeat for other managed water withdrawals
material consumptive losses), and highlight in
and add to the withdrawal column in yellow.
yellow.

Table C6 – Summary of simplified site accounting model: inflows and outflows
Operational water
Supply to local community withdrawal
OMW withdrawal Flow Description Source/ Water Quantification
Discharge Destination Quality Method
Consumption
Category
Task
Supply to adjacent mine
Water store
Treatment plant Water inflows and outflows
Wellfield #1 Wellfield #2 2,632
63 1. Water from the supply borefield Groundwater High measured

Task loss
7,275 2. Water derived from dewatering of the pit Groundwater High measured
Operational
% Water
648 19 3. Water entrained in the ore feed Groundwater Low measured
Ore % Water entrained product Withdrawal
moisture 4. Rainfall run-off input to the TSF (no material inputs to simulated from
Surface water High
the other stores) measured rainfall
116 1. Supply to third parties, including local residents Groundwater High measured
OMW
24,723
Freshwater reservoir
Withdrawal 2. Dewater used to maintain wetland function Groundwater High measured
3,833 Supply to
41,608 24,723 1. Supply to third parties, including local residents High measured
654 third party
2,823
Processing Thickening Treatment Total
Dust suppression 12,060 2. Dewater used to maintain wetland function Surface water High measured
Evaporation plant plant plant
Discharge
simulated using
1,524 3. Seepage of water from the TSF to groundwater Groundwater Low
538 hydrological model
Process water reservoir

426 16,885 simulated from
1. Evaporation from the TSF and of water used for dust
(Evaporation) n/a measured
control
evaporation
%
6,440 measured and
459 Total
1,433 Water 2. Operational loss of water within the processing plant (Task loss) n/a estimated from site
entrained Consumption
Wetland Dewatering of balance
in tailings
support open pit
8,337
3. Water entrained in the concentrate (product) and the
TSF measured and
tailings within the TSF (which is neither lost to (Entrainment) n/a
Flows in ML/a modelled
evaporation or seepage)
554 712
Operational water
system boundary
Rainfall Seepage to
run-off groundwater
Figure C2: Site water balance classified as withdrawal, discharge, consumption and internal components

Table C7 – Summary of simplified site accounting model: internal components Table C8 – Summary of simplified site accounting model: inflows and outflows
Component Description Water Quality Quantification Method ICMM Water Reporting Metrics
Category
Metric Source/Destination/Type Volume of Water by Quality
Within operational water model
Stores (blue) 1. Freshwater store – receives new water from the supply High measured inputs, outputs and
borefield (new water store) storage levels (may vary with All sites
time)
2. Process water store – receives new and worked water Low Surface Water 554 554
(mixed water store)
Groundwater 8,708 648 9,356
Tasks (grey) 1. Dust control High and Low measured and modelled Operational
inputs and outputs (tasks Water Seawater
2. Processing plant (includes processing and thickening Low should not store water, Withdrawal
plants due to task aggregation) except TSFs) Third Party Water
TSF Low Total 9,262 648 9,910
Treatment 1. Treatment plant associated with processing (tailings Low measured input and output OMW Withdrawal 3,091 0 3,091
plants (purple) thickening)
Surface Water 459 459
Groundwater 712 712
Total
Seawater
Operational water withdrawal Water stores Tasks Treatment Consumption Discharge1
Supply to Third Party 2,632 2,632
3,833 24,723
Borefield 7,275 New water Treatment 63 Total 3,091 712 3,803
116 Processing Task loss
(operational supply) store 24,723 plant
plant
Groundwater
2,823
19
Total Consumption1 8,700
Entrainment 648 Entrainment (in
16,885 426 product and waste)
in ore Operational water Reuse/recycle 50,374
12,060 6,440
8,337 1,524
Orebody dewatering 1,433 Mixed water Operational water use 59,783
TSF Evaporation
(operational supply) store
654
538 Change in storage (delta storage) 498
Surface Precipitation 554
water and runoff Notes: 1 Includes ICMM operational water and OMW.
Dust control (116 + 538)
Discharge
Box C1
Operational water system 712 Seepage to Points to note
Other managed
groundwater
water withdrawal
Borefield 2,632 2,632 Supply to third Calculating water consumption Where consumption is calculated as the sum of
Groundwater
(third party supply) parties

In this example, consumption is calculated as the sum constituent losses, it is good practice to check this
459 459 of the constituent losses (evaporation, entrainment value against the value derived by balance. This allows
Orebody dewatering Discharge to wetland
(wetland support) (surface water) and other losses). Although more onerous, this a check of the water balance and enables any key
method is preferred as it matures understanding of issues to be identified.
the site water dynamics, information gaps, risks and
Key High quality Low quality Both Total consumption = T
otal withdrawal (Op water + OMW)
performance optimisation opportunities. – (Total discharge + ∆Storage)
Consumption may also be calculated using the Total consumption = (9,910 + 3,091) – (3,803) - (+ 498)
Figure C3 – Simplified water accounting model balance approach, if the change in storage (∆Storage) Total consumption = 8,700 ML/a
volume is known – as illustrated below.

Table C9 – Method Steps: Calculating operational water reuse/recycle and use Option 2: Create ICMM reporting metrics from an existing WAF account
Step Approach ML/a 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 –
1) Calculate List and then sum all the inflows to tasks, including: as illustrated in Tables B10 – B12.
operational
water use From new water store to processing plant 3,833 Table C10 – WAF input-output statement
(ML/a)
From mixed water store to processing plant 12,060
WAF Input-Output Statement
Groundwater entrainment in ore feed to processing plant 648
Input- Source/ Destination Inputs/Outputs Volume of Water by Quality
From TSF to processing plant 426 Output Category Number (ML)
From treatment plant to processing plant 24,723 1 2 3 Total

From processing plant to tsf 16,885 Precipitation and Run-off 554 554
Rainfall to TSF 554 Surface Water Rivers and Creeks -
External Surface Water Storages -

From new water store for dust control 116
Aquifer Interception 1,433 1,433
From mixed water store for dust control 538
Groundwater Borefields 7,275 7,275
Operational water use (total flows to tasks) (ML/a) 59,783
Input Entrainment 648 648
2) Calculate List and then sum all inflows to the mixed water store, including:
Estuary -
proportion of Seawater
worked water New (make-up) water from the new water store 2,823 Sea/Ocean -
in mixed water
New groundwater from dewatering (aquifer interception) 1,433 Contract/Municipal -
store (ML/a) Third Party Supply
Waste Water -
Worked water reclaimed from the TSF 8,337
Total Inputs 7,275 1,987 648 9,910
Total inflows to mixed water store (ML/a) 12,593
Discharge -
Calculate the proportion of worked water in Sum of worked water inflows Surface Water
the mixed water store, as: Environmental Flows -
Sum of all inflows
Seepage 712 712
Groundwater
Sum of worked water inflows to mixed water store (ML/a) 8,337 Reinjection
Sum of all inflows to mixed water store (ML/a) 12,593 Discharge to Estuary
Seawater
Proportion of worked water in mixed water store 0.66 Output Discharge to Sea/Ocean

3) Calculate List and then sum all worked water inflows to tasks (untreated and treated), including:
operational Evaporation 116 2,062 2,178
water reuse/ From mixed water store to processing plant (as total volume x proportion of worked water, eg 7,984
12,060 x 0.66) Other Entrainment 6,459 6,459
recycle volume
(ML/a) Task Loss 63 63
From TSF to processing plant 426
Total Outputs 116 - 9,296 9,412
from processing plant to TSF 16,885
WAF Diversions
From mixed water store for dust control (as total volume x proportion of worked water, eg 356
538 x 0.66) Aquifer Interception 459 459
Groundwater
From treatment plant to processing plant 24,723 Input Borefields 2,632 2,632
Total Diversion Inputs 2,632 459 - 3,091

Operational water reuse/recycle (total worked water flows to tasks) (ML/a) 50,374
Surface Water Environmental Flow 459 459
Output Other Supply to Third Party 2,632 2,632
Total Diversion Outputs 2,632 459 - 3,091
Change in Storage 498

Table C11 – WAF statement of operational efficiencies
WAF Operational Efficiencies ICMM reporting metrics
Total of all flows to tasks (ML/a) 59,783 Corresponds to operational water use (59,783 ML/a)
Total inflows to mixed water store (ML/a) 12,593
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 volume
Reuse efficiency (%) 43 (50,374 ML/a)
Total treated worked water flows to tasks (ML/a) 24,723
Recycle efficiency (%) 41
Table C12 – Mapping WAF and ICMM reporting metrics: inputs and withdrawals
Input- Source/ Inputs/ Volume of Water by Quality Metric Source Volume of Water
Output Destination Outputs Category Number (ML) by Quality (ML)
Precipitation
554 554
and Run-off
Rivers and
Surface - Surface
Creeks 554 554
Water Water
External
Surface Water -
Storages
Aquifer
1,433 1,433
Interception
Groundwater Operational Groundwater 8,708 648 9,356
Borefields 7,275 7,275
Input Water
Withdrawal
Entrainment 648 648
Estuary -
Seawater Seawater
Sea/Ocean -
Contract/
-
Third Party Municipal Third Party
Supply Water
Waste Water -
Total Op
Total Inputs 7,275 1,987 648 9,910 9,262 648 9,910
Water
Discharge -
Surface
Water Environmental
-
Flows
Diversion OMW
Aquifer
Input 459 459 Withdrawal
Interception
Groundwater
Borefields 2,632 2,632
Total Diversion Inputs 2,632 459 - 3,091 Total OMW 3,091 0 3,091
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

Guide: 2nd Edition
Table C13 – Mapping WAF and ICMM reporting metrics (outputs, discharge, consumption and change in storage)
Input- Source/ Inputs/ Volume of Water by Quality Category Metric Destination/Type Volume of Water by Quality (ML)
Output Destination Outputs Number (ML)
Discharge
Environmental Flows
Seepage 712 712 712 712

Reinjection
Operational Water
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

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

improve rural drinking water
system and rainfall capture and
dam storage facilities).

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 — Establish site specific current Almost Low (1) Low
and 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)
expenditure
Increased climate change
resilience realised by: — Engagement other
stakeholders in the basin
— developing alternative 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 — Engagement with public current Almost Low – Medium (10)
relations policy makers certain (5) medium (2)
Opportunities to engage with the — Engagement other

community to develop an stakeholders in the basin
integrated catchment water plan
— Strengthen links with
to understand catchment
local community
stakeholder water uses and
requirements, for allocation — River basin restoration
planning.
Opportunities to participate in a
number of catchment restoration
and improvement projects.

Guide: 2nd Edition Appendix C 96
Table C16 – Summary of site impact, risk, opportunity and response
Statement Description Example Response Summary
Statement Description Example Response Summary Water opportunity type Describe the water — Efficiency — Efficiency
opportunity types
Catchment water stress Describe the baseline — Rank stress level as: 1 (very low) to 4 - high — Resilience — Resilience
associated with the site.
level stress level of the 5 (very high)
— Products and services
catchment within which
— Unknown
the site is situated. — Markets (and reputation)
— Other
Catchment stress Identify the assessment — Company specific — WWF Water Risk Filter
assessment method approach or tool used to
— Publicly available tools: — WRI Aqueduct Opportunity assessment Identify the approach or — Company specific — CDP Water
determine the catchment
method tool used to assess site
stress level. — WRI Aqueduct — Company specific — CDP Water 2021 W4.3
water opportunities.
— WWF Water Risk Filter — WWF Water Risk Filter
Regulatory non- Describe any materialnon- — Rank consequence level as: 1 (very None identified Management response Describe the management — Rank as response level: 1 (very low) 5 – very high
compliance level compliances with low) to 5 (very high) level response associated with to 5 (very high)
regulatory limits set for the site.
— None
the quality of water
discharges associated Management response Identify the management — Internal actions — Efficiency
with the site (during the type response types taken by
— Collective action (external) — Resilience
reporting period). the site.
— Influence governance
Water risk level Describe the water risk — Rank risk level as: 1 (very low) 4 – high
level associated with the to 5 (very high) Target type Identify the type of water — Water — Water reuse/ — Water withdrawals
2 – low targets set by the site. withdrawals recycling
site. — Water quality
— Unknown
— Water — WASH
— Ecosystem health
Water risk type Describe the key water — — Physical (scarcity) consumption
— Ecosystem
risk types associated with
— Physical — Regulatory — Water health
the site.
discharge
— Reputational — Community
— Water quality engagement
— Regulatory and markets
— Water use — Other
— Technology
— None
Water risk assessment Identify the approach or — Company specific — CDP Water
method tools used to assess site Target level Identify the level at which — Corporate — Corporate — Corporate and site
— CDP Water 2021 W4.2
water risks. the targets are set and site (aligned)
— Site specific
— Publicly available tools (aligned)
- Ecolab Water Risk Monetizer
- GEMI Local Water Tool
- WFN Water Footprint
Assessment Tool
- WRI Aqueduct
- WWF Water Risk Filter
Climate change scenario Describe how climate — Climate influences considered in — Climate influences
analysis change is considered in the short term considered over the short,
site water risk and medium and long term
— Climate influences considered in
opportunity assessment,
the medium term
and over what time
horizons. — Climate influences considered in
long term
— Not considered
Water opportunity level Describe the water — Rank as opportunity level: 1 (none) 3 – medium
opportunity level to 5 (very high)
associated with the site.
— Unknown

Appendix D: Guidance for Aggregating Aggregating site water metrics for external reporting (to avoid double counting)
Site Metrics for External Reporting

Overview: When aggregating site water metrics for external For example, between sites that are geographically clustered,
reporting, it is important to review water boundaries to avoid double connected across the mine-to-market value chain, or
counting, particularly where water transfers are present between connected by water supply networks.
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
This appendix provides guidance for aggregating site responsibility limits.
(minimum level) or asset (beyond minimum level).
metrics for external reporting to avoid double counting See Section 2.3.1. • This relationship determines how the water is classified,
(Figure D1), which is supported by three operational See Chilean water supply example. and if the water is included in external reporting metrics
as illustrated in the accompanying operational examples.
examples of sites with complex boundaries (Tables D1–D3).
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
• Include in reporting metrics.
Step 3: Review the boundary for the reporting entity
• Aggregate by simple addition.
eg company (minimum level) or asset (beyond minimum
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 the
• Include in reporting metrics.
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
Water Reporting: Good Practice Guide: 2nd Edition Appendix D 98

Table D1 : Chilean water supply example: Calculating 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]
• Two individual copper mines, • Variable operating/
Key:
Chile ownership models
Direct flows (associated
• Connected by the same
with a single site / entity)
Catchment setting:
water supply delivery system seawater Desal plant Site 1 Site 2
• Situated within the same
(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 Table D1: Chilean water supply example: Calculating asset reporting metrics for individual mine sites
metrics for mine sites with inter-site water transfers connected by the same water supply delivery system (desalinated seawater)
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 with refinery site, Brazil. same company.
• Three individual mining sites with
Catchment setting: a single site / entity)
inter-site water transfers. • Sites connected by a 150km
• 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]
da
boun ry
Individual site water accounting Individual site water accounting
1 [2,000 ML/a] Operational
Operational te
water
Si
water OMW withdrawal from (Operational

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

[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
d ar y OMW Discharge • Site 1: (Operational water) Consumption (water entrained in • Site 1: (Operational water) Consumption (water entrained in
(Operational water) Discharge to [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
to Site 3 for processing. withdrawal total (as below). Internal Internal
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 third • OMW withdrawal = 4,000 ML/a Contribution to company reporting metrics Contribution to company reporting metrics
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.

Overview — Figure E1 – Example supporting case studies
Appendix E: Example of Compiling This appendix provides an example (iMine) of the key
— Figure E2 – Example supporting graphic
Corporate Information for External information required to meet the minimum reporting
commitments, including:
This information can be compiled and presented using
many approaches, styles and formats, as appropriate to
Reporting — Table E1 – Summary of internal supporting information

including site context, risk, opportunity and response
the company’s brand image and disclosure style.
— Table E2 to E4 – The basic information required to

meet the minimum reporting commitments – metrics
and narrative
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- none none none none none none none none none none none
compliances
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.
Water Reporting: Good Practice Guide: 2nd Edition Appendix E 101

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 dust
with water operational water suppression, ore washing and processing, product transportation, waste management
activities? and cooling. We also use water of variable qualities, and preferentially use low quality
All sites water where available and feasible, eg third party waste water and seawater.
Surface Water 68,200 - 68,200

What are the main water Approximately 15–20 per cent of our water withdrawal was from low quality water
Groundwater 132,400 - 132,400 sources used for (seawater and third party sources). The majority of our high quality water withdrawal
Withdrawal withdrawal? was from groundwater and surface water sources.
– Operational Seawater - 25,700 25,700
Water What are the main Evaporative losses associated with dust suppression, water storage and waste
Third-Party Water 2,200 7,900 10,100
consumptive water uses? facilities is our main consumptive water use (80 per cent), while additional water is
Total 202,800 33,600 236,400 removed through entrainment in product and waste streams.
OMW Withdrawal 40,300 26,900 67,200

What are the main Approximately 25 per cent of the water discharged from our operations was provided
Surface Water 47,400 - 47,400 discharges? to a third party for beneficial use and the rest was returned to suitable environmental
destinations (including surface water, groundwater and seawater).
Groundwater 15,100 15,200 30,300
Total 2) Water Overall, how material is The operational challenges and water risks associated with our operations continue to
Seawater - 15,300 15,300
Discharge1 challenges and water risk to business rise across the catchments in which we operate, due to increasing pressure on water
Supply to Third Party 28,700 2,900 31,600 value and performance? access and more extreme seasonal variabilities associated with climate change. We
opportunities
Total 91,200 33,400 124,600 expect this trend to continue into the future. However, through our systematic
approach to water risk identification and management, we are able to effectively
Total Consumption1 175,800 manage these risks through a combination of increased expenditure and stakeholder
engagement. Therefore, at the portfolio level, water is currently considered to present
Operational water reuse/recycle 654,600
a low risk to overall business viability and value (based on risk to global revenue).
Operational water use (recommended) 891,000
What are the material Summarised in table below.
Change in storage (delta storage) (recommended) 3,200 water risks or challenges
facing the company?
Sites situated in water stressed areas
Surface Water 32,300 - 32,300 Does the company hold Approximately one-third of our operations (four out of eleven) are situated in areas with
significant operations in high or very-high levels of baseline water stress. These include three copper-gold
Groundwater 92,000 - 92,000
Withdrawal water-stressed areas? operations in Chile and Peru, and one gold operation in South Africa. This assessment
– Operational Seawater - 25,700 25,700 of water stress is based on analysis using the WRI Aqueduct tool combined with local
Water knowledge.
Third-Party Water 1,600 7,900 9,500
Total 125,900 33,600 159,500 Has the company had any There have been no material regulatory non-compliances relating to the quality of our
material regulatory water discharges during the reporting period.
OMW Withdrawal 23,100 5,100 28,200 non-compliances relating
to the quality of its
Surface Water 500 - 500
discharges?
Groundwater - 1,800 1,800
Total What water opportunities Significant water opportunities exist across our operations which collectively enhance
Seawater - 14,100 14,100
Discharge1 available to the company? the sustainability and value of our business, and contribute a positive impact on the
Supply to Third Party 24,200 2,700 26,900 catchments and communities within which we operate, including:
Total 24,700 18,600 43,300 — Building climate resilience by improving internal water efficiencies and diversifying
our water supply source options.
Total Consumption1 143,600
— Improving community relations through engagement and investment in collective
Operational water reuse/recycle 510,100 action initiatives to address priority shared water challenges.
Operational water use (recommended) 669,600 — Improving water quality through new technologies and upgraded monitoring
systems.
Change in storage (delta storage) (recommended) 800
Water stress and water risk exposure (all sites) Unit – tick as appropriate Value
Proportion of sites situated in water stressed areas2 Number ✓ Percentage 4
of 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.

Table E4 – Minimum reporting risk narrative: iMine example
Section Question Example Response
3) Commitment How does the company We take a holistic approach which embeds water in our business strategy and provides Risk Type Risk Locations Example Mitigating Strategies
and response integrate water into a common framework for water management across all elements of our operations Description
business strategy and and planning cycles. Our strategic water aims are to:
leadership? Physical Securing water Four operations — Enhance water recovery, reuse and recycling, with site-specific
— Optimise our internal water performance. access in water- in Chile and performance targets for operations in water stressed areas.
— Work collectively with catchment stakeholders to maximise shared value through stressed areas Peru
— Reduce evaporation (eg through installing waterproof membranes on
addressing shared challenges. water storage and waste facilities).
Securing water Five operations
Water is a metric on our internal performance scorecard (aligned to our business strategy), access in drought in South Africa — Secure diversified supply through use of wastewater and desalinated
with oversight by our executive leadership team (supported by quarterly briefings). affected areas and Australia seawater.
What are the company’s We recognise that water is a precious and shared resource with significant social, — Improve capture and storage of seasonal rainfall.
approach and cultural, environmental and economic value. Water is also a fundamental requirement
— Diversify power suppliers to reduce reliance on hydropower.
commitments to water for all of our mining and refining operations. Our ability to secure access to water of
stewardship? suitable volumes and qualities is critical to the sustainability of our business. In Managing excess Seven — Improve operational resilience through infrastructure investments (eg
response, we are committed to: water associated operations in flood levees, bunding and water pumping equipment).
— More deeply understanding water in our operations and host catchments. with flood events Australia,
— Build flood contingency capacity in operational scheduling.
How does the company Indonesia and
— Identifying and managing our internal water risks. Peru
promote stakeholder
engagement, and with — Proactively engaging with key stakeholders (communities, other water users and
whom? regulators) in the catchments within which we operate to understand priority Reputational Managing Three — Engage with host communities to share knowledge and build trust.
community operations in
catchment challenges. — Improve catchment monitoring and share results.
opposition Australia, South
— Promote strategies which link internal operational and external catchment priorities associated with Africa and Peru — Invite catchment stakeholders to participate in water monitoring
to deliver shared water outcomes and mitigate business risk. historical AMD and activities.
TSFs
Also see example case studies. — Work collectively with catchment stakeholders to rehabilitate 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
risks and opportunities? — Undertake extensive monitoring to understand baseline water qualities within the
Including those catchment and ensure that appropriate site-specific discharge quality criteria are
associated with water set for each operation to minimise environmental impacts.
quality, water stress and
— Review water performance, targets, risks and opportunities on an annual basis
climate change.
(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 (eg surface
targets? If so, describe
water and groundwater) in water-stressed areas by 2030, as appropriate to the
what targets are set and
site. This may achieved by: optimising internal efficiencies (improving reuse-recycle
why.
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.

Figure E1 Example supporting case studies
Select Case Studies: Select Case Studies:

led: 645,60
Managing risk in water stressed areas The value of stakeholder engagement cyc 0
re
M
d/
L
Reuse
Water supply security for all through desalination, Chili River Public-Private Partnership, Peru
Chile We have developed a public-private partnership with
We provide a reliable and secure supply of the local government and a utility company to
freshwater for our host community and copper-gold address increasing water scarcity in an already
operations in the Atacama Desert through pumping water-stressed area. Through this partnership, we Withdrawals iMine water balance
desalinated seawater from the coast. treat municipal wastewater containing raw sewage
which was being directly discharged to the local
Surface water Total consumption (evaporation,
Reducing water use through power diversification, river. The treated water is used for supply at our (including precipitation) 891,000ML entrainment and task loss)
South Africa 68,200 ML 175,800 ML
copper-gold operation and returned to the river. required to sustain
operational activities
We are developing a solar electricity power including:
generation plant to reduce our reliance on third party Overcoming community opposition through Dust control
Groundwater
conventional power generation which is very water collective action, South Africa 132,400 ML
Ore processing
Ore washing Total discharge (surface water,
intensive. We are working as part of a collective action group, Product transportation groundwater, seawater and
Waste management third parties)
facilitated by a leading NGO, to combat community Cooling 124,600 ML
concerns around the legacy of declining water
Select Case Studies: Seawater 2020
quality associated with historical acid and 25,700 ML
Creating value though water opportunities metalliferous drainage. This engagement process
has allowed us to share information, build
Generating power and security from wastewater, community trust and confidence in our operations,
Third parties
Peru and identify key areas for shared rehabilitation. 10,100 ML
We provide treated wastewater from our copper-
gold operation in Peru to a third party for electrical Innovative water management through employee
power generation, which reduces their reliance on engagement Other managed water
(dewatering and third party supply)
scarce freshwater resources and enhances our We have engaged our employees on the importance 67,200 ML
power supply security. of water to our business and our commitment to
water stewardship. This has received a very positive
Reducing dust and water consumption through new response and generated a range of innovative ideas
technologies, company-wide for water conservation and green-infrastructure Based on AngloGold Ashanti (2019). Sustainability Report 2019. p.28.
We are actively exploring innovative technologies opportunities across our operational facilities.
across our business to reduce our evaporate losses
– including the trial of new dust control additives and
Figure E2 Example supporting graphic
microbial agents which will significantly reduce the
water, fuel, labour hours and costs required to
control dust across our global operations.

ICMM stands for mining with principles.
We bring together a third of the global metals and

mining industry, along with key partners to drive
leadership, action and innovation for sustainable
development, ultimately delivering a positive
contribution to society.
Through collaboration, ICMM member companies

set the standard for responsibly produced minerals
and metals in a safe, just and sustainable world.
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Guidance Water Reporting

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Guidance Water Reporting

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Water

Good practice guide, 2nd Edition

Elena Bezina (Polyus)

We also acknowledge the contributions of the many

What has changed in this edition of the guidance? 7

01 ICMM Water Reporting Commitments 8

1.2 ICMM water reporting commitments 9

02 Guidance: Internal Site Level Accounting and Assessment 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

03 Guidance: External Water Reporting 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

Water Reporting: Good Practice Guide: 2nd Edition Contents 3

Appendix C – Operational example of site water accounting and assesment 85

Appendix D – Guidance for aggregating site metrics for external reporting 98

Appendix E – Example of compiling corporate information for external reporting  101

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,

Figure 2 – Operational example: A TSF water balance 30

Figure 3 – Guidance for classifying water quality (from WAF)934

Figure 4 – Guidance for classifying water type 39

Figure 5 – Operational examples: Classifying water 40

Figure 8 – Guidance for setting reporting boundaries 62

Water Reporting: Good Practice Guide: 2nd Edition Contents 4

Water Reporting: Good Practice Guide: 2nd Edition Foreword 5

— Broaden the minimum reporting commitments by

ICMM Water Reporting

Table 1 – ICMM minimum reporting commitments

Element Minimum Reporting Commitment

1) Interactions Narrative b. Water sources used for withdrawal?

Metrics 1.3 Present the following volumes (in megalitres)

d. Total consumption. d. Total consumption.

2.3 Does the company hold significant operations in

Guidance: Internal Site Level

2.1 Overview An operational example of site water accounting and

02 Guidance: Internal Site Level

— Commodity: This often determines the range of

Box 2:2 Box 2:3

Catchments may also be referred to as ‘watersheds’ — WWF Water Risk Filter

02 Guidance: Internal Site Level

Statement Examples Rationale

— Identifying all catchments associated with the site’s operational

— Managed aquifer recharge (MAR)

— Surface water re-alignment

02 Guidance: Internal Site Level

Statement Examples Rationale

Water Treatment — Compliance

— Improved operational efficiency

— Operational water supply

— Third-party supply provision

— Water, sanitation and hygiene

Discharge Quality — Regulatory (external)

02 Guidance: Internal Site Level

02 Guidance: Internal Site Level

Determining an appropriate scale for water Setting water boundaries

— Alliance for Water Stewardship (AWS) (2019),

02 Guidance: Internal Site Level

What has changed in this edition of the guidance? 7

01 ICMM Water Reporting Commitments 8

1.2 ICMM water reporting commitments 9

02 Guidance: Internal Site Level Accounting and Assessment 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

03 Guidance: External Water Reporting 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

Appendix C – Operational example of site water accounting and assesment 85

Appendix D – Guidance for aggregating site metrics for external reporting 98

Appendix E – Example of compiling corporate information for external reporting 101

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

Figure 2 – Operational example: A TSF water balance 30

Figure 3 – Guidance for classifying water quality (from WAF)934

Figure 4 – Guidance for classifying water type 39

Figure 5 – Operational examples: Classifying water 40

Figure 8 – Guidance for setting reporting boundaries 62

Metrics 1.3 Present the following volumes (in megalitres)

2.3 Does the company hold significant operations in

Basic approach Water = Water outputs