Answer

An organization might have difficulty interpreting what “significantly affected” means; therefore Indicator A is less specific and therefore less comparable than Indicator B. As well, one company might define significant different from another. To improve the indicator, GRI provides further information to help organizations define significant.

  • withdrawals that account for an average of 5 percent or more of the annual average volume of a given water body;
  • withdrawals from water bodies that are recognized by professionals to be particularly sensitive due to their relative size, function, or status as a rare, threatened, or endangered system (or to their support of a particular endangered species of plant or animal);
  • any withdrawal from a Ramsar-listed wetland or any other nationally or internationally proclaimed conservation area regardless of the rate of withdrawal.

Source: GRI G3 Sustainability Reporting Guidelines: Indicator EN9