Corporate Water Neutrality

Corporate water neutrality is the state in which a company balances its residual water footprint—after implementing internal reductions—through replenishment and water-quality improvement projects, achieving a net-zero or net-positive impact in the basins where it operates.

Five-Step Protocol

1. Measure the full water footprint according to ISO 14046, including water-related Scope 3.
2. Reduce consumption and discharges by at least 20% within five years.
3. Replenish residual volume in water-stressed basins (AWARE > 10) through certified projects (Water Benefit Certificates).
4. Verify annually through third-party audits (AWS, CDP Water).
5. Communicate methods and results with full transparency.

Key Indicators (KPIs)

• Replenishment ratio · Definition: m³ replenished / m³ consumed · Target ≥ 1.0 · 2024 beverage sector: 1.12
• Footprint coverage · Definition: percentage of volume included in the calculation · Target ≥ 95% · 2024 beverage sector: 88%
• Certified projects · Definition: percentage of replenishment using Gold Standard or VCS projects · Target: 100% · 2024 beverage sector: 76%

Examples of Replenishment Projects

• Restoration of Ramsar wetlands in deficit basins.
• Deployment of efficient irrigation in local farming communities.
• Construction of municipal wastewater treatment plants.

Business Benefits

• Reduced supply-chain risk in critical basins: −40%.
• ESG rating improvement (MSCI) by two levels.
• Strengthened social licence: 0 protests since implementation (Brewery X, Mexico).

Synergies

• Water adaptation: replenishment projects strengthen community resilience.
• PAS 2060: water neutrality complements carbon neutrality for a holistic Net-Zero approach.

Corporate water neutrality is rapidly becoming a market standard: by 2030, 60% of Dow Jones companies are expected to require replenishment certification from their strategic suppliers.