UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)
Chapter 4: finite resource consumption, potable water, other finite resources, environmental incidents and indirect water use (paragraphs 4.1 to 4.17) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) 4.4-4.8: Water mandatory minimum: report total potable water consumption in cubic metres, broken down by source where possible (third-party supply, abstraction, collected water), with water KPIs conforming to the common requirements on boundaries, materiality, comparatives and location

What does 4.4-4.8 require?

Potable water is the minimum: drinking-quality water from a metered mains supply, boreholes or watercourses, measured in cubic metres as the consumption bought from providers, abstracted or collected. Direct water use shall be stated in cubic metres and, where the data allows, split by source into third-party supply, abstraction and collected water. Water KPIs and the results reported against them must follow the common requirements in Appendix A on reporting boundaries, materiality, comparatives and where the information sits. Each central government body shall state its total potable water consumption in cubic metres, with the financial counterpart being the total spent on the related finite resources, licence purchases included.

Maintained by Gerard Blokdyk

Other controls in Chapter 4: finite resource consumption, potable water, other finite resources, environmental incidents and indirect water use (paragraphs 4.1 to 4.17) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.