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Corporate Water Accounting: An Analysis of Methods and Tools for ...

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surement <strong>and</strong> communication <strong>of</strong> the water footprint<br />

<strong>of</strong> products, processes, <strong>and</strong> organizations. While this<br />

st<strong>and</strong>ard refers to itself a st<strong>and</strong>ard <strong>for</strong> “water footprints”,<br />

it is important to note that “water footprints”<br />

in this context refers to the broader range <strong>of</strong> water<br />

accounting tools <strong>and</strong> not specifically water footprints<br />

as developed by WFN. This st<strong>and</strong>ard intended to establish<br />

a framework <strong>and</strong> set <strong>of</strong> principles that enable<br />

existing water accounting methods to be consistent<br />

with one another <strong>and</strong> with other st<strong>and</strong>ards. This will<br />

consider regional concerns (e.g. relative scarcity, extent<br />

<strong>of</strong> economic development, etc.). ISO has explicitly<br />

stated that it does not intended to establish its own<br />

methodology, but rather provide guidelines <strong>for</strong> the<br />

important elements that water accounting methods<br />

should address.<br />

Other corporate water<br />

accounting initiatives<br />

Australian Bureau <strong>of</strong> Meteorology’s <strong>Water</strong><br />

<strong>Accounting</strong> St<strong>and</strong>ards Board<br />

As part <strong>of</strong> the Australian Government’s<br />

Raising National <strong>Water</strong> St<strong>and</strong>ard<br />

Program, the <strong>Water</strong> <strong>Accounting</strong> St<strong>and</strong>ards Board<br />

(WASB) is responsible <strong>for</strong> the oversight <strong>and</strong> coordination<br />

<strong>of</strong> the development <strong>of</strong> all the nation’s st<strong>and</strong>ards<br />

on water accounting. It is housed with the Bureau<br />

<strong>of</strong> Meteorology, but serves as an independent expert<br />

advisory board. WASB recently published the <strong>Water</strong><br />

<strong>Accounting</strong> Conceptual Framework (WACF), which<br />

provides guidance <strong>for</strong> the preparation <strong>and</strong> presentations<br />

<strong>of</strong> general purpose water accounts, as well as<br />

a preliminary Australian water accounting st<strong>and</strong>ard<br />

that is meant to harmonize the methods <strong>and</strong> indicators<br />

that are used to measure water use <strong>and</strong> discharge.<br />

These documents are applicable to many different<br />

sectors, including the private sector.<br />

Beverage Industry Environmental<br />

Roundtable (BIER) <strong>Water</strong> Footprint<br />

Working Group<br />

BIER – a coalition <strong>of</strong> global beverage<br />

companies working to advance environmental<br />

stewardship – has <strong>for</strong>med the BIER <strong>Water</strong><br />

Footprint Working Group to develop sector-specific<br />

guidelines <strong>for</strong> assessing the water use <strong>and</strong> impacts <strong>of</strong><br />

a company or product. These guidelines will attempt<br />

to establish common water accounting boundaries,<br />

definitions, <strong>and</strong> calculation methods <strong>for</strong> the beverage<br />

industry. They will provide detailed instructions <strong>for</strong><br />

specific inputs <strong>and</strong> operations that are unique to the<br />

sector. These guidelines will be developed with assistance<br />

from ISO, WFN, WWF, <strong>and</strong> UNEP/SETAC <strong>and</strong><br />

will be published in late 2010.<br />

<strong>Corporate</strong> <strong>Water</strong> Gauge<br />

The <strong>Corporate</strong> <strong>Water</strong> Gauge is a<br />

context-based measurement tool/<br />

method that measures the sustainability<br />

<strong>of</strong> a facility’s <strong>and</strong>/or enterprise’s water use<br />

in light <strong>of</strong> locally relevant watershed <strong>and</strong> precipitation<br />

conditions, while taking into account the volumes,<br />

sources <strong>and</strong> sinks <strong>of</strong> water inflows <strong>and</strong> outflows, <strong>and</strong><br />

the populations with whom such resources must be<br />

shared. The Gauge produces quantitative scores that<br />

reflect the sustainability <strong>of</strong> a facility’s/organization’s<br />

water use relative to locally renewable supplies. Sustainability<br />

per<strong>for</strong>mance is determined by comparing<br />

rates <strong>of</strong> water use against rates <strong>of</strong> water regeneration,<br />

after allocating shares <strong>of</strong> available resources to specific<br />

facilities <strong>and</strong>/or organizations. It uses GIS technology<br />

to pr<strong>of</strong>ile, analyze <strong>and</strong> report local hydrological,<br />

demographic <strong>and</strong> economic in<strong>for</strong>mation at a watershed<br />

level <strong>of</strong> analysis in combination with site-specific<br />

datasets. It was developed by the Center <strong>for</strong> Sustainable<br />

Innovation, a non-pr<strong>of</strong>it corporation dedicated<br />

to the advancement <strong>of</strong> sustainability measurement,<br />

management <strong>and</strong> reporting in organizational settings.<br />

Minerals Council <strong>of</strong> Australia<br />

The Minerals Council <strong>of</strong> Australia (MCA)<br />

is an organization - composed <strong>of</strong> over<br />

60 member companies <strong>and</strong> associate<br />

members – that represents Australian<br />

mining <strong>and</strong> mineral processing industries<br />

in their ef<strong>for</strong>ts to reach sustainable development.<br />

It works to promote policy <strong>and</strong> practice that is safe,<br />

pr<strong>of</strong>itable, environmentally sustainable, <strong>and</strong> socially<br />

responsible. Since 2005, MCA has been developing<br />

a water accounting framework meant specifically<br />

<strong>for</strong> the mineral industry. This framework aims to<br />

provide a way to quantify water flows into <strong>and</strong> out <strong>of</strong><br />

facilities, metrics <strong>for</strong> reporting about water use <strong>and</strong><br />

discharge, an approach to account <strong>for</strong> recycled water,<br />

<strong>and</strong> a model <strong>for</strong> detailed operational water balances.<br />

A preliminary framework was released in July 2008<br />

<strong>and</strong> results from a pilot test <strong>of</strong> the framework were<br />

released in November 2009.<br />

Other supporting<br />

organizations <strong>and</strong> initiatives<br />

Alliance <strong>for</strong> <strong>Water</strong> Stewardship<br />

The AWS is an initiative developing a global freshwater<br />

stewardship certification program. This certification<br />

program will provide a voluntary “eco-label”<br />

that rewards responsible water use management with

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