WATER UTILITIES - Sustainability Accounting Standards Board · 2020-02-27 · WATER UTILITIES...

SUSTAINABILITY ACCOUNTING STANDARD

INFRASTRUCTURE SECTOR

copy 2016 SASBtrade

Sustainable Industry Classification Systemtrade (SICStrade) IF0103

Prepared by the

Sustainability Accounting Standards Boardreg

March 2016

Provisional Standard

wwwsasborg

WATER UTILITIESSustainability Accounting Standard

copy 2016 SASBtrade SUSTAINABILITY ACCOUNTING STANDARD | WATER UTILITIES

SUSTAINABILITY ACCOUNTING STANDARDS BOARD

1045 Sansome Street Suite 450

San Francisco CA 94111

4158309220

infosasborg

wwwsasborg


The information text and graphics in this publication (the ldquoContentrdquo) is owned by Sustainability Accounting Standards Board All rights reserved You may use the Content only for non-commercial informational or scholarly use provided that you keep intact all copyright and other proprietary notices related to the Content and that you make no modifications to the Content The Content may not be otherwise disseminated distributed republished reproduced or modified without the prior written permission of Sustainability Accounting Standards Board To request permission please contact us at infosasborg

About SASB

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by

publicly-listed corporations in the US in disclosing material sustainability information for the benefit of investors

and the public SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange

Commission (SEC) such as the Form 10-K and 20-F SASB is an independent 501(c)3 non-profit organization

Through 2016 SASB is developing standards for 79 industries in 10 sectors

SUSTAINABILITY ACCOUNTING STANDARD | WATER UTILITIES

Table of Contents

Introduction 1

Purpose amp Structure 1

Industry Description 1

Guidance for Disclosure of Sustainability Topics in SEC filings 2

Guidance on Accounting of Sustainability Topics 4

Users of the SASB Standards 5

Scope of Disclosure 5

Reporting Format 5

Timing 7

Limitations 7

Forward Looking Statements 7

Sustainability Disclosure Topics amp Accounting Metrics 9

Energy Management 11

Effluent Quality Management 13

Water Scarcity 16

Drinking Water Quality 19

Fair Pricing amp Access 23

End-Use Efficiency 25

Distribution Network Efficiency 28

Network Resiliency amp Impact of Climate Change 30

SUSTAINABILITY ACCOUNTING STANDARD | W A T E R U T I L I T I E S | 1 copy SASB 2016 TM

INTRODUCTION

Purpose amp Structure

This document contains the SASB Sustainability Accounting Standard (SASB Standard) for the Water Utilities

industry

SASB Sustainability Accounting Standards are comprised of (1) disclosure guidance and (2) accounting

standards on sustainability topics for use by US and foreign public companies in their annual filings (Form 10-

K or 20-F) with the US Securities and Exchange Commission (SEC) To the extent relevant SASB Standards may

also be applicable to other periodic mandatory filings with the SEC such as the Form 10-Q Form S-1 and Form

8-K

SASB Standards identify sustainability topics at an industry level which may constitute material informationmdash

depending on a companyrsquos specific operating contextmdashfor a company within that industry SASB Standards are

intended to provide guidance to company management which is ultimately responsible for determining which

information is material and should therefore be included in its Form 10-K or 20-F and other periodic SEC filings

SASB Standards provide companies with standardized sustainability metrics designed to communicate performance

on industry level sustainability topics When making disclosure on sustainability topics companies can use SASB

Standards to help ensure that disclosure is standardized and therefore decision-useful relevant comparable and

complete

SASB Standards are intended to constitute ldquosuitable criteriardquo as defined by AT 10123 -321 and referenced in AT

7012 as having the following attributes

bull ObjectivitymdashCriteria should be free from bias

bull MeasurabilitymdashCriteria should permit reasonably consistent measurements qualitative or quantitative

of subject matter

bull CompletenessmdashCriteria should be sufficiently complete so that those relevant factors that would alter

a conclusion about subject matter are not omitted

bull RelevancemdashCriteria should be relevant to the subject matter

Industry Description

Companies in the Water Utilities industry own and operate water supply and wastewater treatment systems

(generally structured as regulated utility businesses) or provide operational and other specialized water services to

system owners (usually market-based operations) Water supply systems include the sourcing treatment and

distribution of water to residences government customers and businesses Wastewater systems collect and treat

wastewater including sewage graywater industrial waste fluids and storm water runoff before discharging the

resulting effluent back into the environment The majority of water systems in the US are government-owned

1 httppcaobusorgStandardsAttestationPagesAT101aspx 2 httppcaobusorgStandardsAttestationPagesAT701aspx


Publicly listed companies in the industry include both small US domestic utilities and large global companies

however the majority of companies operate entirely within the US

Note The Sustainability Industry Classification System (SICS) excludes water services that fall into the category of

infrastructure design and development from its definition of the Water Utilities industry instead these companies

fall within the Engineering amp Construction Services (IF0301) industry

Guidance for Disclosure of Sustainability Topics in SEC Filings

1 Industry-Level Sustainability Topics

For the Water Utilities industry SASB has identified the following sustainability disclosure topics

bull Energy Management

bull Effluent Quality Management

bull Water Scarcity

bull Drinking Water Quality

bull Fair Pricing amp Access

bull End-Use Efficiency

bull Distribution Network Efficiency

bull Network Resiliency amp Impacts of Climate

Change

2 Company-Level Determination and Disclosure of Material Sustainability Topics

Sustainability disclosures are governed by the same laws and regulations that govern disclosures by securities issuers

generally According to the US Supreme Court a fact is material if in the event such fact is omitted from a

particular disclosure there is ldquoa substantial likelihood that the disclosure of the omitted fact would have been

viewed by the reasonable investor as having significantly altered the lsquototal mixrsquo of the information made

availablerdquo34

SASB has attempted to identify those sustainability topics that are reasonably likely to have a material effect on the

financial condition or operating performance of companies within each SICS industry SASB recognizes however

that each company is ultimately responsible for determining what information should be disclosed within the

context of Regulation S-K and other guidance

Regulation S-K which sets forth certain disclosure requirements associated with Form 10-K and other SEC filings

requires companies among other things to describe in the Managementrsquos Discussion and Analysis of Financial

Condition and Results of Operations (MDampA) section of Form 10-K ldquoany known trends or uncertainties that have

had or that the registrant reasonably expects will have a material favorable or unfavorable impact on net sales or

revenues or income from continuing operations If the registrant knows of events that will cause a material change

in the relationship between costs and revenues (such as known future increases in costs of labor or materials or price

increases or inventory adjustments) the change in the relationship shall be disclosedrdquo

3 TSC Industries v Northway Inc 426 US 438 (1976) 4 CFR 229303(Item 303)(a)(3)(ii)


Furthermore Instructions to Item 303 state that the MDampA ldquoshall focus specifically on material events and

uncertainties known to management that would cause reported financial information not to be necessarily

indicative of future operating results or of future financial conditionrdquo2

The SEC has provided guidance for companies to use in determining whether a trend or uncertainty should be

disclosed The two-part assessment prescribed by the SEC based on probability and magnitude can be applied to

the topics included within this standard

bull First a company is not required to make disclosure about a known trend or uncertainty if its

management determines that such trend or uncertainty is not reasonably likely to occur

bull Second if a companyrsquos management cannot make a reasonable determination of the likelihood of an

event or uncertainty then disclosure is required unless management determines that a material effect

on the registrantrsquos financial condition or results of operation is not reasonably likely to occur

3 Sustainability Accounting Standard Disclosures in Form 10-K

a Managementrsquos Discussion and Analysis

For purposes of comparability and usability companies should consider making disclosure on

sustainability topics in the MDampA in a sub-section titled ldquoSustainability Accounting Standards Disclosuresrdquo5

b Other Relevant Sections of Form 10-K

In addition to the MDampA section it may be relevant for companies to disclose sustainability information in

other sections of Form 10-K including but not limited to

bull Description of businessmdashItem 101 of Regulation S-K requires a company to provide a description of

its business and its subsidiaries Item 101(c)(1)(xii) expressly requires disclosure regarding certain costs

of complying with environmental laws

Appropriate disclosure also shall be made as to the material effects that compliance with Federal State and local

provisions which have been enacted or adopted regulating the discharge of materials into the environment or

otherwise relating to the protection of the environment may have upon the capital expenditures earnings and

competitive position of the registrant and its subsidiaries

bull Legal proceedingsmdashItem 103 of Regulation S-K requires companies to describe briefly any material

pending or contemplated legal proceedings Instructions to Item 103 provide specific disclosure

requirements for administrative or judicial proceedings arising from laws and regulations that target

discharge of materials into the environment or that are primarily for the purpose of protecting the

environment

5 SEC [Release Nos 33-8056 34-45321 FR-61] Commission Statement about Managementrsquos Discussion and Analysis of Financial Condition and Results of Operations ldquoWe also want to remind registrants that disclosure must be both useful and understandable That is management should provide the most relevant information and provide it using language and formats that investors can be expected to understand Registrants should be aware also that investors will often find information relating to a particular matter more meaningful if it is disclosed in a single location rather than presented in a fragmented manner throughout the filingrdquo


bull Risk factorsmdashItem 503(c) of Regulation S-K requires filing companies to provide a discussion of the

most significant factors that make an investment in the registrant speculative or risky clearly stating

the risk and specifying how a particular risk affects the particular filing company

c Rule 12b-20

Securities Act Rule 408 and Exchange Act Rule 12b-20 require a registrant to disclose in addition to the

information expressly required by law or regulation ldquosuch further material information if any as may be

necessary to make the required statements in light of the circumstances under which they are made not

misleadingrdquo

More detailed guidance on disclosure of sustainability topics can be found in the SASB Conceptual Framework

available for download via httpwwwsasborgapproachconceptual-framework

Guidance on Accounting for Sustainability Topics

For each sustainability topic included in the Water Utilities industry Sustainability Accounting Standard SASB

identifies accounting metrics

SASB recommends that each company consider using these sustainability accounting metrics when preparing

disclosures on the sustainability topics identified herein

As appropriatemdashand consistent with Rule 12b-206mdashwhen disclosing a sustainability topic identified by this

Standard companies should consider including a narrative description of any material factors necessary to ensure

completeness accuracy and comparability of the data reported Where not addressed by the specific accounting

metrics but relevant the registrant should discuss the following related to the topic

bull The registrantrsquos strategic approach to managing performance on material sustainability issues

bull The registrantrsquos relative performance with respect to its peers

bull The degree of control the registrant has

bull Any measures the registrant has undertaken or plans to undertake to improve performance

and

bull Data for the registrantrsquos last three completed fiscal years (when available)

SASB recommends that registrants use SASB Standards specific to their primary industry as identified in the

Sustainable Industry Classification System (SICStrade) If a registrant generates significant revenue from multiple

industries SASB recommends that it also consider sustainability topics that SASB has identified for those industries

and disclose the associated SASB accounting metrics

6 SEC Rule 12b-20 ldquoIn addition to the information expressly required to be included in a statement or report there shall be added such further material information if any as may be necessary to make the required statements in the light of the circumstances under which they are made not misleadingrdquo


In disclosing to SASB Standards it is expected that registrants disclose with the same level of rigor accuracy and

responsibility as they apply to all other information contained in their SEC filings

Users of the SASB Standards

The SASB Standards are intended to provide guidance for companies that engage in public offerings of securities

registered under the Securities Act of 1933 (the Securities Act) and those that issue securities registered under the

Securities Exchange Act of 1934 (the Exchange Act)7 for use in SEC filings including without limitation annual

reports on Form 10-K (Form 20-F for foreign issuers) quarterly reports on Form 10-Q current reports on Form 8-K

and registration statements on Forms S-1 and S-3 Disclosure with respect to the SASB Standards is not required or

endorsed by the SEC or other entities governing financial reporting such as FASB GASB or IASB

Scope of Disclosure

Unless otherwise specified SASB recommends

bull That a registrant disclose on sustainability issues and metrics for itself and for entities that are

consolidated for financial reporting purposes as defined by accounting principles generally accepted in

the United States for consistency with other accompanying information within SEC filings8

bull That for consolidated entities disclosures be made and accounting metrics calculated for the whole

entity regardless of the size of the minority interest and

bull That information from unconsolidated entities not be included in the computation of SASB

accounting metrics A registrant should disclose however information about unconsolidated entities

to the extent that the registrant considers the information necessary for investors to understand the

effect of sustainability topics on the companyrsquos financial condition or operating performance

(typically this disclosure would be limited to risks and opportunities associated with these entities)

Reporting Format

Activity Metrics and Normalization

SASB recognizes that normalizing accounting metrics is important for the analysis of SASB disclosures

SASB recommends that a registrant disclose any basic business data that may assist in the accurate evaluation and

comparability of disclosure to the extent that they are not already disclosed in the Form 10-K (eg revenue

EBITDA etc)

7 Registration under the Securities Exchange Act of 1934 is required (1) for securities to be listed on a national securities exchange such as the New York Stock Exchange the NYSE Amex and the NASDAQ Stock Market or (2) if (A) the securities are equity securities and are held by more than 2000 persons (or 500 persons who are not accredited investors) and (B) the company has more than $10 million in assets 8 See US GAAP consolidation rules (Section 810)


Such datamdashtermed ldquoactivity metricsrdquomdashmay include high-level business data such as total number of employees

quantity of products produced or services provided number of facilities or number of customers It may also

include industry-specific data such as plant capacity utilization (eg for specialty chemical companies) number of

transactions (eg for Internet media and services companies) hospital bed days (eg for health care delivery

companies) or proven and probable reserves (eg for oil and gas exploration and production companies)

Activity metrics disclosed should

bull Convey contextual information that would not otherwise be apparent from SASB accounting metrics

bull Be deemed generally useful for an investor relying on SASB accounting metrics in performing their

own calculations and creating their own ratios

bull Be explained and consistently disclosed from period to period to the extent they continue to be

relevant However a decision to make a voluntary disclosure in one period does not obligate a

continuation of that disclosure if it is no longer relevant or if a better metric becomes available9

Where relevant SASB recommends specific activity metrics thatmdashat a minimummdashshould accompany SASB

accounting metric disclosures

ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE

Number of (1) residential and (2) commercial customers served10

Quantitative Number IF0103-A

Volume of water delivered and percentage purchased from a third party11

Quantitative Cubic meters (m3) Percentage ()

IF0103-B

Average volume of wastewater treated per day Quantitative Cubic meters (m3) per day

IF0103-C

Length of transportation and distribution lines Quantitative Kilometers (km) IF0103-D

Use of Financial Data

In instances where accounting metrics activity metrics and technical protocols in this standard incorporate

financial data (eg revenues cost of sales expenses recorded and disclosed for fines etc) such financial data shall

be prepared in accordance with the accounting principles generally accepted in the United States of America (ldquoUS

GAAPrdquo) and be consistent with the corresponding financial data reported within the registrantrsquos SEC filings Should

accounting metrics activity metrics and technical protocols in this standard incorporate disclosure of financial data

9 Improving Business Reporting Insights into Enhancing Voluntary Disclosures FASB Business Reporting Research Project January 29 2001 10 Note to IF0103-AmdashThe number of customers served shall be defined consistent with the American Water Works Association (AWWA) Benchmarking Performance Indicators for Water and Wastewater Utilities 2013 Survey Data and Analyses Report as the number of individual service agreements for water or wastewater services at single properties where an individual may own more than one property and be counted as a customer more than once 11 Note to IF0103-BmdashThe amount of water delivered includes drinking water industrial process water and recycled water


that is not prepared in accordance with US GAAP the registrant shall disclose such information in accordance with

the SEC Regulation G

Units of Measure

Unless specified disclosures should be reported in International System of Units (SI units)

Uncertainty

SASB recognizes that there may be inherent uncertainty when disclosing certain sustainability data and information

This may be related to variables such as the reliance on data from third-party reporting systems and technologies

or the unpredictable nature of climate events Where uncertainty around a particular disclosure exists SASB

recommends that the registrant should consider discussing its nature and likelihood

Estimates

SASB recognizes that scientifically based estimates such as the reliance on certain conversion factors or the

exclusion of de minimis values may occur for certain quantitative disclosures Where appropriate SASB does not

discourage the use of such estimates When using an estimate for a particular disclosure SASB expects that the

registrant discuss its nature and substantiate its basis

Timing

Unless otherwise specified disclosure shall be for the registrantrsquos fiscal year

Limitations

There is no guarantee that SASB Standards address all sustainability impacts or opportunities associated with a

sector industry or company and therefore a company must determine for itself the topicsmdashsustainability-related

or otherwisemdashthat warrant discussion in its SEC filings

Disclosure under SASB Standards is voluntary It is not intended to replace any legal or regulatory requirements that

may be applicable to user operations Where such laws or regulations address legal or regulatory topics disclosure

under SASB Standards is not meant to supersede those requirements Disclosure according to SASB Standards shall

not be construed as demonstration of compliance with any law regulation or other requirement

SASB Standards are intended to be aligned with the principles of materiality enforced by the SEC However SASB is

not affiliated with or endorsed by the SEC or other entities governing financial reporting such as FASB GASB or

IASB

Forward-looking Statements

Disclosures on sustainability topics can involve discussion of future trends and uncertainties related to the

registrantrsquos operations and financial condition including those influenced by external variables (eg environmental


social regulatory and political) Companies making such disclosures should familiarize themselves with the safe

harbor provisions of Section 27A of the Securities Act and Section 21E of the Exchange Act which preclude civil

liability for material misstatements or omissions in such statements if the registrant takes certain steps including

among other things identifying the disclosure as ldquoforward-lookingrdquo and accompanying such disclosure with

ldquomeaningful cautionary statements identifying important factors that could cause actual results to differ materially

from those in the forward-looking statementsrdquo

The following sections contain the disclosure guidance associated with each accounting metric such as guidance on

definitions scope accounting compilation and presentation

The term ldquoshallrdquo is used throughout this document to indicate those elements that reflect requirements of the

Standard The terms ldquoshouldrdquo and ldquomayrdquo are used to indicate guidance which although not required provides a

recommended means of disclosure


Table 1 Sustainability Disclosure Topics amp Accounting Metrics

TOPIC ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE

Energy Management

Total energy consumed percentage grid electricity percentage renewable Quantitative

Gigajoules (GJ) Percentage () IF0103-01

Effluent Quality Management

Number of incidents of non-compliance with water effluent quality permits standards and regulations

Quantitative Number IF0103-02

Discussion of strategies to manage effluents of emerging concern

Discussion and Analysis na IF0103-03

Water Scarcity

Total fresh water sourced from regions with High or Extremely High Baseline Water Stress and percentage purchased from a third party


IF0103-04

Volume of recycled water delivered Quantitative Cubic meters (m3)

IF0103-05

Discussion of strategies to manage risks associated with the quality and availability of water resources

Discussion and Analysis

na IF0103-06

Drinking Water Quality

Number of (1) acute health-based (2) non-acute health-based and (3) non-health-based drinking water violations12


Discussion of strategies to manage drinking water contaminants of emerging concern


na IF0103-08

Fair Pricing amp Access

Number of formal customer complaints regarding pricing of andor access to water received percentage withdrawn

Quantitative Number Percentage () IF0103-09

Discussion of how considerations of fair pricing and access are integrated into determinations of rate structures


na IF0103-10

12 Note to IF0103-07mdashThe registrant shall discuss notable violations such as US Environmental Protection Agency (EPA) Tier 1 events those that affected a significant number of customers or those of extended duration

SUSTAINABILITY ACCOUNTING STANDARD | W A T E R U T I L I T I E S | 1 0 copy SASB 2016 TM

Table 1 Sustainability Disclosure Topics amp Accounting Metrics (cont)

TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE

End-Use Efficiency Customer water savings from efficiency measures by market13

Quantitative Cubic meters (m3)

IF0103-11

Distribution Network Efficiency

Water pipe replacement rate14 Quantitative Rate IF0103-12

Volume of non-revenue real water losses Quantitative Cubic meters (m3)

IF0103-13

Network Resiliency amp Impacts of Climate Change

Water treatment capacity located in FEMA Special Flood Hazard Areas or foreign equivalent

Quantitative Cubic meters (m3) per day

IF0103-14

Volume of sanitary sewer overflows (SSO) percentage recovered


IF0103-15

(1) Number of service disruptions (2) population affected and (3) average duration15

Quantitative Number Minutes

IF0103-16

Discussion of efforts to identify and manage risks and opportunities related to the impact of climate change on the distribution network


na IF0103-17

13 Note to IF0101-11mdashThe registrant shall discuss customer efficiency measures that are required by regulations for each of its relevant markets 14 Note to IF0103-12mdashThe registrant shall discuss the use of and challenges associated with planned and corrective maintenance in its distribution system 15 Note to IF0103-16mdashThe registrant shall discuss notable service disruptions such as those that affected a significant population or those of extended duration


Energy Management

Description

Companies in the Water Utilities industry require significant energy inputs for the withdrawal conveyance

treatment and distribution or discharge of potable water and wastewater Utility operating costs are directly

related to energy use which is typically a companyrsquos largest operating cost after purchased water chemicals and

labor Purchased grid electricity is the most common energy input In more remote locations on-site generation is

used to power equipment The inefficient use of purchased grid electricity creates environmental externalities such

as Scope 2 greenhouse gas emissions Regulations that address environmental concerns are likely to affect the

future grid energy mix leading to increases in prices Additionally climate change is also expected to impact grid

reliability and affect the availability of water resources As a result the energy intensity of water utilities is likely to

increase in the future as water sources become more difficult to access Alternative water treatment such as

recycling and desalination can also require more energy Together with decisions about the use of alternative fuels

renewable energy and on-site electricity generation energy efficiency can play an important role in influencing

both the cost and the reliability of the energy supply

Accounting Metrics

IF0103-01 Total energy consumed percentage grid electricity percentage renewable

01 The registrant shall disclose total energy consumption from all sources as an aggregate figure in gigajoules or

their multiples

bull The scope includes energy purchased from sources external to the organization or produced by the

organization itself (self-generated)

bull The scope includes only energy consumed by entities owned or controlled by the organization

bull The scope includes energy from all sources including direct fuel usage purchased electricity and

heating cooling and steam energy

02 In calculating energy consumption from fuels and biofuels the registrant shall use higher heating values

(HHV) also known as gross calorific values (GCV) which are directly measured or taken from the

Intergovernmental Panel on Climate Change (IPCC) the US Department of Energy (DOE) or the US Energy

Information Administration (EIA)

03 The registrant shall disclose purchased grid electricity consumption as a percentage of its total energy

consumption

04 The registrant shall disclose renewable energy consumption as a percentage of its total energy consumption


05 The scope of renewable energy includes renewable fuel the registrant consumes and renewable energy the

registrant directly produces purchases through a renewable power purchase agreement (PPA) that explicitly

includes renewable energy certificates (RECs) purchases through a Green‐e Energy Certified utility or

supplier program or for which Green‐e Energy Certified RECs are paired with grid electricity

bull For any renewable electricity generated on-site any RECs must be retained (ie not sold) and retired

on behalf of the registrant in order for the registrant to claim them as renewable energy

bull For renewable PPAs the agreement must explicitly include and convey that RECs be retained or

replaced and retired on behalf of the registrant in order for the registrant to claim them as renewable

energy

bull The renewable portion of the electricity grid mix that is outside of the control or influence of the

registrant is excluded from disclosure16

bull Renewable energy is defined as energy from sources that are replenished at a rate greater than or

equal to their rate of depletion consistent with US Environmental Protection Agency (EPA)

definitions such as geothermal wind solar hydro and biomass

06 For the purposes of this disclosure the scope of renewable energy from hydro and biomass sources is limited

to the following

bull Energy from hydro sources that are certified by the Low Impact Hydropower Institute or that are

eligible for a state Renewable Portfolio Standard

bull Energy from biomass sources is limited to materials certified to a third-party standard (eg Forest

Stewardship Council Sustainable Forest Initiative Programme for the Endorsement of Forest

Certification or American Tree Farm System) materials considered ldquoeligible renewablesrdquo according to

the Green-e Energy National Standard Version 25 (2014) and materials that are eligible for a state

Renewable Portfolio Standard

07 The registrant shall apply conversion factors consistently for all data reported under this disclosure such as

the use of HHVs for fuel usage (including biofuels) and conversion of kWh to gigajoules (for energy data

including electricity from solar or wind energy)

16 SASB recognizes that RECs reflect the environmental attributes of renewable energy that have been introduced to the grid



Description

Water and wastewater treatment facilities produce effluent that poses potential environmental and human health

risks Effluent includes residuals and solids that consist of chemicals used in the treatment process and

contaminants removed from raw water or wastewater inputs Treated effluent is discharged from facilities into

surface water or pumped into groundwater Potential environmental impacts vary depending on the treatment and

disposal process Additionally consumers and regulators are becoming increasingly concerned by substances

including endocrine-disrupting chemicals (EDCs) which wastewater treatment facilities do not typically address As

a result of the environmental risks associated with effluent treatment facilities are subject to extensive

environmental regulations intended to control and monitor their impact As public and regulatory scrutiny of

effluent quality increases with new concerns about substances of emerging concern companies will need to

innovate and ensure that effluent is not harmful to the environment or human health Effluent discharges

exceeding maximum limits can result in significant regulatory penalties and frequent episodes may jeopardize a

utilityrsquos social license to operate Companies can actively manage financial impacts through infrastructure and

equipment planning maintenance and operations as well as the deployment of appropriately trained and

experienced labor

Accounting Metrics

IF0103-02 Number of incidents of non-compliance with water effluent quality permits standards and

regulations

08 The registrant shall disclose the total number of instances of non-compliance with water effluent permits

standards and regulations including violations of a technology-based standard and exceedances of a

quality-based standard where

bull The scope of disclosure includes incidents governed by federal state and local statutory permits and

regulations including but not limited to the discharge of a hazardous substance failure to monitor

wastewater effluent and effluent limit exceedances (eg waste load allocation or whole effluent

toxicity)

bull For purpose of this disclosure violations of the Safe Drinking Water Act (SDWA) and violations of

other drinking water quality standards shall be limited to non-compliance with effluent requirements

such as those relating to combined filter effluent requirements set forth in 40 CFR 141550-553

09 An incident of non-compliance shall be disclosed regardless of whether it resulted in an enforcement action

(eg fine warning letter etc)


10 An incident of non-compliance shall be disclosed regardless of the measurement methodology or frequency

These include violations

bull For continuous discharges limitations standards and prohibitions that are generally expressed as

maximum daily weekly and monthly averages

bull For non-continuous discharges limitations that are generally expressed in terms of total mass

maximum rate of discharge frequency and mass or concentration of specified pollutants

IF0103-03 Discussion of strategies to manage effluents of emerging concern

11 The registrant shall discuss its strategy and approach to managing effluents that may be of emerging human

health andor environmental concern to the public regulators andor others (eg non-governmental

organizations scientific researchers etc) where

bull Effluents of emerging concern may include but are not limited to those identified by the EPA in

Treating Contaminants of Emerging Concern such as residuals of pharmaceuticals personal care

products flame retardants detergents pesticides hormones and other compounds including those

that disrupt the endocrine system

12 The registrant shall describe its approach to managing effluents of emerging concern including whether

management is characterized by a hazard-based risk-based or other approach where

bull A hazard-based approach to effluent management is defined as the process of identifying and

managing the usage of effluents based on the inherent human-health and environmental

toxicological characteristics of effluent ingredients including specific exposure routes (eg oral

dermal or inhalation) and dosages (amounts) of a substance it takes to cause an adverse effect17

bull A risk-based approach to effluent management is defined as managing the usage of effluents based

on the integration of effluent hazard information with an assessment of effluent exposure (ie route

frequency duration and magnitude) to assess the probability and magnitude of harm to a given

population(s) arising from exposure to a chemical given attendant uncertainties18

bull Other approaches may include the usage of hazard-based and risk-based approaches depending on

the effluent in question product category business segment operating region andor intended

product user

13 Relevant actions to discuss include the practices employed to determine and monitor effluents of emerging

concern including a discussion of the contaminants of emerging concern in the effluent stream that are

currently being monitored and any thresholds the registrant may have developed for acceptable

concentrations of such effluents

17 Definition adapted from ldquoEnvironmental Health Criteria 222 | Biomarkers In Risk Assessment Validity And Validationrdquo International Programme on Chemical Safety (IPCS) World Health Organization 2001 and ldquoUnderstanding Risk and Hazard When it Comes to Chemicalsrdquo American Chemistry Council accessed March 15 2016 httpchemicalsafetyfactsorgunderstanding-risk 18 Ibid


14 Relevant wastewater treatment processes include but are not limited to conventional wastewater treatment

and advanced wastewater treatment technologies such as granular activated carbon ozonation advanced

oxidation membrane treatment andor investments in research and development of treatment technologies

or methods for emerging contaminants

15 The registrant shall discuss the risks andor opportunities associated with the potential for emerging

contaminants to come under effluent regulations

bull Relevant information to provide includes but is not limited to

Identification of the emerging contaminants the registrant anticipates may come under regulation

in the future

Current ability to treat andor manage such contaminants

Risks (eg potential for fines challenges to community relations and cost associated with

compliance) and

Opportunities (eg potential for infrastructure expansions and new treatment methods to be

covered by rates)


Water Scarcity

Description

Water supply systems obtain raw water from groundwater or surface water sources Water supplies may either be

accessed directly or purchased from a third party often a government entity Raw water purchases account for

water supply systemsrsquo single largest expense Drought overconsumption by customers water contamination and

ecosystem health are all factors that can jeopardize access to sufficient water supplies These issues combined with

an increasing risk of extreme and frequent drought conditions due to climate change may lead to inadequate

supplies or mandated water restrictions The related financial impacts may manifest in different ways depending

on rate structure but are most likely to impact company value through decreased revenue Water scarcity may also

lead to increases in the price of purchased water which could result in a higher cost of revenue Companies are

able to mitigate water shortfall risks through diversification of water supplies sustainable withdrawal levels

technological and infrastructure improvements and potentially rate structures

Accounting Metrics

IF0103-04 Total fresh water sourced from regions with High or Extremely High Baseline Water Stress

and percentage purchased from a third party

17 The registrant shall disclose the amount of fresh water (in thousands of cubic meters) that was sourced from

regions with High or Extremely High Baseline Water Stress

bull Water sources include surface water (including water from wetlands rivers and lakes) groundwater

or water suppled from other water utilities

bull Fresh water may be defined according to the local statutes and regulations where the registrant

operates Where there is no regulatory definition fresh water shall be considered to be water that has

a solids (TDS) concentration of less than 1000 mgl per the Water Quality Association definition

bull Water obtained from a water utility in compliance with US National Primary Drinking Water

Regulations can be assumed to meet the definition of fresh water

18 The registrant shall analyze all of its operations for water risks and identify the amount of water sourced

from locations with High (40ndash80) or Extremely High (gt80) Baseline Water Stress as classified by the

World Resources Institutersquos (WRI) Water Risk Atlas tool Aqueduct (publicly accessible online here)

19 The registrant shall calculate the percentage of fresh water purchased from a third party as the total amount

(in thousands of cubic meters) of fresh water purchased from a third party that was sourced from regions

with High or Extremely High Baseline Water Stress divided by the total amount of water sourced from



IF0103-05 Volume of recycled water delivered

20 The registrant shall disclose the volume (in cubic meters) of water it has recycled and delivered to its

customers

21 Recycled water shall be defined as wastewater that has been treated to meet specific water quality criteria

with the intent of being used for a range of purposes including but not limited to

bull Potable reuse such as direct augmentation of the drinking water supply and indirect augmentation of

a drinking water source where an environmental buffer precedes drinking water treatment

Water recycled for potable reuse shall be treated to the standards established through the Safe

Drinking Water Act

bull Non-potable reuse such as recreational landscape irrigation agricultural reuse industrial process

reuse and environmental reuse (eg wetland enhancement and groundwater recharge)

22 The amount of recycled water delivered shall be calculated as the amount of water that meets the quality

standards for approved uses of recycled water as set forth through the state and local regulations where the

recycling occurs Examples of such regulations include but are not limited to

bull California State Water Resources Control Board Regulations Related to Recycled Water

bull Florida Administrative Code Chapter 62-610 and Chapter 62-600 and

bull Arizona Administrative Code Title 18 Chapter 11 Article 3 Reclaimed Water Quality Standards

23 Where state regulations have not established criteria for wastewater recycling but where such practices are

legal recycled water shall meet the Suggested Regulatory Guidelines as set forth in Chapter 442 of the

EPArsquos 2012 Guidelines for Water Reuse

IF0103-06 Discussion of strategies to manage risks associated with the quality and availability of water

resources

24 The registrant shall discuss its risks associated with the quality and availability of water resources including a

description of its strategies to manage such risks

25 The registrant shall discuss where applicable risks to the availability of adequate clean water sources


Environmental constraints such as water resources in water-stressed regions drought

interannual or seasonal variability risks due to the impact of climate change and any impacts

associated with contaminated sources

External constraints such as stakeholder perceptions and concerns related to water sources (eg

those from local communities non-governmental organizations and regulatory agencies)


restrictions to water delivery due to regulations and constraints on the registrantrsquos ability to

obtain and retain water rights permits and allocations through purchase agreements

How risks may vary by water source including wetlands rivers lakes oceans groundwater

rainwater municipal water supplies or supply from other water utilities

26 The registrant shall include a discussion of the potential impacts that these risks may have on its operations

and the timeline over which such risks are expected to manifest

bull Impacts may include but are not limited to those associated with costs revenues liabilities

continuity of operations access to water and reputation

27 The registrant shall provide a description of its short-term and long-term strategy or plans to manage these

risks including the following where relevant

bull The use of alternative watershed-based approaches to align overall infrastructure decisions with

overall watershed goals as described in Effective Utility Management A Primer for Water and

Wastewater Utilities

bull The scope of its strategy plans or targets such as whether they pertain differently to different

business units (eg residential versus industrial) geographies or regulatory frameworks (eg rate

structures mandated water-use restrictions etc)

bull The activities and investments established to address water sourced from areas of water stress or

scarcity and any risks or limiting factors that might affect the ability to address water scarcity

bull The efforts to secure and retain reliable long-term water supplies through senior water rights permits

andor allocations including the registrantrsquos ability to secure water (eg through purchase from a

third party) should it not be able to retain sufficient allocations

28 Disclosure of strategies plans and infrastructure investments shall be limited to activities that were ongoing

(active) or reached completion during the fiscal year

29 The registrant shall discuss if its management of water scarcity results in any additional lifecycle impacts or

tradeoffs including tradeoffs in land use (eg development of water storage facilities such as reservoirs)

energy consumption and greenhouse gas (GHG) emissions and why the registrant chose these practices

despite lifecycle tradeoffs

Additional Resources

WateReuse State Policy and Regulations



Description

Companies in the Water Utilities industry must ensure that water conforms to regulations is in line with customer

expectations and is reliably delivered In order to protect human health and safeguard company value companies

must protect water sources from contamination reducing treatment processes and costs Comprehensive

treatment processes are designed developed and maintained to meet water quality standards while the finished

water output is routinely monitored for compliance and safety Natural events such as forest fires and flooding

can also impact the quality of water sources Overall companies invest significant resources to consistently deliver

safe drinking water to customers Failure to provide water of adequate quality may result in regulatory fines

litigation increased operating costs or capital expenditures reputational risk and asset or business seizure

Accounting Metrics

IF0103-07 Number of (1) acute health-based (2) non-acute health-based and (3) non-health-based

drinking water violations

30 The registrant shall disclose the total number of instances of acute Tier 1 drinking water non-compliance

including violations of a treatment technique-based standard and exceedances of a quality-based standard

where

bull Tier 1 violations are defined according to 40 CFR 141201 as those violations of the national primary

drinking water regulations (NPDWR) that require public notice and have significant potential to have

serious adverse effects on human health as a result of short-term exposure

31 The registrant shall disclose the total number of instances of non-acute Tier 2 drinking water non-

compliance including violations of a treatment technique-based standard and exceedances of a quality-

based standard where

bull Tier 2 violations are defined according to 40 CFR 141201 as those violations of the NPDWR that

requiring public notice and have potential to have serious adverse effects on human health

32 The scope of disclosure for both acute and non-acute health-based drinking water violations includes

incidents governed by federal state and local statutory permits and regulations including but not limited to

maximum contaminant level (MCL) violations maximum residual distribution level (MRDL) violations or

treatment technique (TT) violations

33 The registrant shall report instances of non-conformance with the World Health Organization (WHO)

Guidelines for Drinking-water Quality for jurisdictions where US Federal state or local regulations do not

apply


34 The registrant shall disclose the total number of instances of non-health-based Tier 3 non-compliance

including violations of monitoring reporting or other non-health-based standards where

bull Tier 3 violations are defined according to 40 CFR 141201 as those violations of the NPDWR not

included in Tier 1 and Tier 2 that require public notice but are not considered to have a direct impact

on human health (eg failing to take a required sample on time)


regulations including but not limited to water quality testing violations timely reporting of water

quality results and public communication violations

Note to IF0103-07

35 The registrant shall discuss those acute health-based violations (Tier 1) such as those that affected a

significant number of customers or those of extended duration

36 For such violations the registrant should provide

bull Description and cause of the violation

bull The population affected by the disruption

bull The costs (in US dollars) associated with resolving the violation

bull Actions taken to mitigate potential for future violations and

bull Any other significant outcomes (eg legal proceedings or related fatalities)

37 The registrant shall discuss efforts to maintain compliance with emerging federal state and local

regulations including any opportunities andor challenges it determines such regulations may present

IF0103-08 Discussion of strategies to manage drinking water contaminants of emerging concern

38 The registrant shall discuss its strategy and approach to managing drinking water contaminants that are not

subject to maximum contaminant level (MCL) maximum residual distribution level (MRDL) or treatment

technique (TT) regulations at the present time but may be of emerging human health andor environmental

concern to the public regulators andor others (eg non-governmental organizations scientific researchers

etc) where

bull Drinking water contaminants of emerging concern include but are not limited to residuals of

pharmaceuticals personal care products pesticides detergents hormones and other compounds

including those that disrupt the endocrine system


39 The registrant shall describe its approach to identifying and managing drinking water contaminants of

emerging concern including whether management is characterized by a hazard-based risk-based or other

approach where

bull A hazard-based approach to contaminant management is defined as the process of identifying and

managing the prevalence of contaminants based on the inherent human-health and environmental

toxicological characteristics of contaminants including specific exposure routes (eg oral dermal or

inhalation) and dosages (amounts) of a substance it takes to cause an adverse effect19

bull A risk-based approach to contaminant management is defined as managing the prevalence of

contaminants based on the integration of contaminant hazard information with an assessment of

exposure (ie route frequency duration and magnitude) to assess the probability and magnitude of

harm to a given population(s) arising from exposure to a contaminant given attendant

uncertainties20


the contaminant in question product category business segment operating region andor intended

product user

40 Relevant actions to discuss include the practices employed to determine and monitor contaminants of

emerging concern including a discussion of the contaminants of emerging concern that are currently being

monitored whether such contaminants are included in the Environmental Protection Agencyrsquos (EPA)

Contaminant Candidate List 3 (CCL3) or the Draft Contaminant Candidate List 4 (CCL4) and any thresholds

the registrant may have internally developed for acceptable concentrations of such contaminants

bull The registrant shall consider guidance such as the CCL as normative references thus any updates

made year-on-year shall be considered updates to this guidance

41 Relevant drinking water treatment processes and strategies include but are not limited to conventional

drinking water treatment and advanced drinking water treatment technologies such as granular activated

carbon ozonation ultraviolet disinfection membrane treatment andor investments in research and

development of treatment technologies or methods for emerging contaminants

42 The registrant shall discuss its monitoring practices associated with the EPArsquos Unregulated Contaminant

Monitoring Rule (UCMR) including efforts to reliably detect contaminants and collect occurrence data

bull The registrant may choose to discuss its communication to customers regarding monitoring efforts

and occurrence data associated with the EPArsquos Unregulated Contaminant Monitoring Rule (UCMR)




contaminants to come under maximum contaminant level (MCL) maximum residual distribution level

(MRDL) or treatment technique (TT) regulations


Identification of the emerging contaminants most likely to come under regulation

Current ability to treat andor manage such contaminants and

Risks (eg potential for fines) and opportunities (eg potential for infrastructure expansions to

be covered by rates)



Description

Reliable access to clean water is commonly viewed as a basic human right Fair and affordable pricing is a

component of this right Thus structuring water rates in a way that the community perceives to be fair is critical to

the value of water utility companies Companies that are able to work with regulators to implement rate structures

that increase levels of community acceptance are likely to find greater opportunities in the US and around the

worldmdashespecially in light of the underfunded nature of water infrastructure Water utilities that use rate

mechanisms that inhibit access to water or that are prohibitively expensive to low-income populations may see

community opposition In extreme situations community opposition can lead to privatization Companies must

ensure fair pricing and access as well as rates that can adequately fund infrastructure in the long term provide

safe drinking water and adequate wastewater treatment and collect an adequate return on capital

Accounting Metrics

IF0103-09 Number of formal customer complaints regarding pricing of andor access to water received

percentage withdrawn

44 The registrant shall disclose the number of formal customer complaints it received during the fiscal year

regarding its price structures andor access to and availability of its water supply

45 Formal customer complaints shall be considered as those instances in which customers have brought forth a

complaint that involves an evidentiary proceeding before a public utility commission (PUC) administrative

law judge (ALJ) or other PUC moderator which may be available through public databases such as

bull A database of formal customer complaints maintained by the Pennsylvania PUC available here

bull A database of formal proceedings maintained by the California PUC available here

bull A database of consumer complaints maintained by the New York Department of Public Services

available here

46 The registrant shall calculate the percentage of formal customer complaints withdrawn as the total number

of customer complaints that were withdrawn divided by the total number of customer complaints it received

where

bull Withdrawn complaints are defined as those complaints that were withdrawn by the customer or

dismissed by the PUC or ALJ

47 The registrant should disclose any complaints made during the prior period and withdrawn during the

current period as well as complaints made during the current period that are not resolved at the date of

reporting


IF0103-10 Discussion of how considerations of fair pricing and access are integrated into determinations

of rate structures

48 The registrant shall discuss how considerations of fair pricing and access are integrated into the development

and design of the rate structure determination for the registrantrsquos market-based and regulated operations

49 The registrant shall discuss how rate changes compare currently and over time with the inflation rate and the

Consumer Price Index (CPI) including if and how such indicators impact the rate-making process

bull Current CPI data can be accessed from the US Department of Labor (DOL) here

50 The registrant shall discuss whether the development of rate structures occurs through rate cases made to a

public utility commission contract negotiations or other rate-setting mechanisms

51 The registrant shall discuss the basic framework of the various rate structures (eg increasing block rates

seasonal rates water surcharges uniform rate structure flat-fee rates etc) it employs or is subject to the

number of customers associated with each rate structure and how the rate structure affects the registrantrsquos

ability to deliver fair prices and access to its customers

52 Relevant rate structure implications on fair pricing and access include but are not limited to constraints on

or allowances for the registrantrsquos ability to deliver assistance to low-income customers expand and maintain

infrastructure and implement water conservation strategies


End-Use Efficiency

Description

Water efficiency and conservation at the consumer level whether a product of government mandates

environmental consciousness or demographic trends is increasingly important for long-term resource availability

and the financial performance of the water supply segment of the industry The end-use efficiency topic addresses

how utilities work with regulators to mitigate revenue declines in the context of the increasing need for resource

efficiency Water efficiency mechanisms including rate decoupling can ensure that a utilityrsquos revenue can

adequately cover its fixed costs and provide the desired levels of returns regardless of sales volume while

simultaneously incentivizing customers to conserve water Efficiency mechanisms can better align utilitiesrsquo

economic incentives with environmental and social interests including resource efficiency lower rates and

increased capital investments in infrastructure Water utilities are able to manage their exposure to the impact of

rate mechanisms through positive regulatory relations forward-looking rate cases that incorporate efficiency and a

strong execution of efficiency strategy

Accounting Metrics

IF0103-11 Customer water savings from efficiency measures by market

53 The registrant shall disclose the total volume of water savings (in cubic meters) from water efficiency

measures installed or otherwise supported by the registrant during the fiscal year for each of its markets

where

bull Markets are defined as those operations that are subject to distinct public utility regulatory oversight

54 Water savings shall be defined according to the gross savings approach as the changes in water

consumption andor demand that result from program-related actions taken by participants in an efficiency

program regardless of why they participated

bull The registrant should list those markets where it reports water savings on a net savings basis and

thus may be different from the figures disclosed here where

Net water savings are defined as changes in consumption that are specifically attributable to a

water efficiency program and that would not otherwise have happened in the absence of the

program

55 Water savings shall be calculated on a gross basis but consistent with the methodology set forth in state or

local evaluation measurement and verification (EMampV) regulations where such savings occur Relevant

regulations include but are not limited to

bull California Public Utilities Commission Decision 07-12-050


56 Where state or local regulations do not exist the registrant shall calculate water savings in a manner

consistent with the measurement and verification methods outlined by Efficiency Valuation

Organizationrsquos (EVO) International Performance Measurement and Verification Protocol Concepts and

Options for Determining Energy and Water Savings Volume 1 (IPMampV)

57 The registrant shall consider the EVO IPMampV Protocol and state regulations as normative references thus

any updates made year-on-year shall be considered updates to this guidance

Note to IF0103-11

58 The registrant shall discuss customer efficiency measures that are required by regulations for each of its

relevant markets including a discussion of

bull The amount or percentage of water savings from efficiency measures required by regulations for

each market

bull Instances of non-compliance with water savings obligations

In such instances the registrant shall disclose the difference between the water savings delivered

and the amount required by the regulation

bull Water savings delivered that exceed those required by regulations that resulted in the registrant

receiving energy efficiency performance incentives including the US dollar value of any such

incentives

59 Relevant regulations include but are not limited to

bull The California Water Conservation Act of 2009

60 The registrant shall discuss the forms of regulation in each market that allow for or incentivize water

efficiency including a discussion of the benefits challenges and financial impacts associated with such

regulations

61 Relevant policy mechanisms to discuss include but are not limited to

bull Deferral decoupling

bull Current period decoupling

bull Single fixed variable rates

bull Lost revenue adjustments and

bull Water efficiency feebates


62 The registrant should discuss incentives it has developed for its customers that promote end-use efficiency

including but not limited to dynamic pricing water efficiency rebates and other measures to subsidize

customer water efficiency

63 The registrant may choose to discuss voluntary initiatives such as the EPArsquos WaterSense program that it

has engaged in to manage end-user water efficiency



Description

Water and wastewater companies develop maintain and operate complex interconnected infrastructure networks

that include pipelines canals reservoirs and pump stations Significant volumes of water are lost in the distribution

network (called non-revenue water since it is distributed volume of water that is not reflected in customer billings)

This water is lost primarily because of infrastructure failures like leaking pipes and service connections Non-revenue

real water losses may negatively impact financial performance can raise customer rates and squander water and

other resources such as energy and treatment chemicals Conversely improvements to infrastructure and operating

processes can limit non-revenue losses positively impacting revenues and possibly reducing costs Efficiently

directing OampM expenses or capital expenditures to distribution systemsmdashprimarily pipeline and service connection

repair refurbishment or replacementmdashcan improve company value and provide strong investment returns

Accounting Metrics

IF0103-12 Water pipe replacement rate

64 The registrant shall disclose its water pipe replacement rate for the distribution system(s) that it owns andor

operates where

bull The distribution system is defined consistent with the definition provided by the American Water

Works Associationrsquos (AWWA) Water-Distribution Research and Applied Development Needs as

including all water utility components for the distribution of finished or potable water to customers or

other users This includes the distribution of water for non-potable uses including fire suppression

65 The registrant shall calculate the water pipe replacement rate as the total length (in kilometers) of pipe

replaced during the fiscal year divided by the total length (in kilometers) of water pipes in its distribution

network

Note to IF0103-12

66 The registrant shall discuss the use of and challenges associated with planned and corrective maintenance in

its distribution system where

bull Corrective maintenance is defined consistent with the AWWA Benchmarking Performance Indicators

for Water and Wastewater Utilities 2013 Survey Data and Analyses Report (here after referred to as

the 2013 Benchmarking Survey) as all maintenance undertaken after asset failure

bull Planned maintenance is defined consistent with the AWWA 2013 Benchmarking Survey as all

regular maintenance activities undertaken in advance of asset failure

67 Relevant challenges to discuss include but are not limited to the impacts of corrosion and soil properties on

pipe materials (eg cast iron ductile iron polyvinyl chloride wood etc) the registrantrsquos ability to finance

maintenance and replacement through rate adjustments and the age of the current distribution network


IF0103-13 Volume of non-revenue real water losses

68 The registrant shall disclose the amount in cubic meters of real water losses from the distribution system

where

bull Real losses are defined consistent with the American Water Works Association (AWWA) Water

Audits and Loss Control Program Fourth Edition (here after referred to as the M36 Manual) as the

physical water losses from the pressurized system and the utilityrsquos storage tanks up to the point of

customer consumption which is the customer meter for those utilities that meter their customers In

unmetered systems the delineation is the point at which the customer becomes responsible for

customer service connection piping maintenance and repairs Real losses include leakage from mains

and service connections and storage tank overflows

bull The registrant shall consider guidance such as the AWWArsquos M36 Manual as normative references

thus any updates made year-on-year shall be considered updates to this guidance

69 The registrant shall calculate the amount of real losses according to federal state or local regulations

where such loss occurs Relevant guidance includes but is not limited to

bull California Senate Bill 555

bull Texas Water Code Section 16012 and

bull Georgia Senate Bill 370

70 Where federal state or local regulations do not exist the registrant shall calculate the amount of real

losses according to voluntary initiatives where relevant guidance includes but is not limited to

bull The AWWA M36 Manual

71 The registrant should disclose the technique(s) it employs to measure non-revenue water from real losses

and the amount calculated according to each technique it employs



Description

Climate change is likely to create business uncertainty for companies in the Water Utilities industry due to potential

impacts on infrastructure and operations Climate change can lead to increased water stress more frequent severe

weather events reduced water quality and rising sea levels that could impair utility assets or the ability to operate

Water supply and wastewater disposal are basic services for which maintaining continuity is of utmost importance

The increasing frequency and severity of storms challenge water and wastewater treatment facilities and can affect

continuity of service Intense precipitation may lead to sewage volumes that exceed the capacity of treatment

facilities resulting in the release of untreated effluent Minimizing current and future risks of service disruptions

and inadequate service quality can require additional capital expenditures and operational expenses As climate

change leads to a greater likelihood of extreme weather events companies that address these risks through

redundancies and strategic planning will be better able to serve customers and protect shareholder value

Accounting Metrics

IF0103-14 Water treatment capacity located in FEMA Special Flood Hazard Areas or foreign equivalent

72 The registrant shall disclose the capacity in cubic meters per day of its water treatments facilities that are

located in special flood hazard areas where

bull US Federal Emergency Management Agency (FEMA) Special Flood Hazard Areas (SFHA) are defined

as land areas covered by the floodwaters of the base flood on National Flood Insurance Program

(NFIP) maps An SFHA is an area where the NFIPrsquos floodplain management regulations must be

enforced and where the mandatory purchase of flood insurance applies SFHAs include Zones A AO

AH A1-30 AE A99 AR ARA1-30 ARAE ARAO ARAH ARA VO V1-30 VE and V Examples of

SFHAs include coastal floodplains floodplains along major rivers and areas subject to flooding from

ponding in low-lying areas

bull The scope of disclosure includes US-based facilities that are designated by FEMA as SFHAs as well as

non-US-based facilities

bull For non-US-based facilities that fall outside of the scope of FEMA the foreign equivalent is an area

that will be inundated by a flood event that has a one-percent chance of being equaled or exceeded

in any given year (ie the 100-year floodplain)

IF0103-15 Volume of sanitary sewer overflows (SSO) percentage recovered

73 The registrant shall disclose the volume in cubic meters of sanitary sewer overflows (SSO) originating from

sewer systems under the registrantrsquos operational control where

bull SSOs are defined consistent with the Sewage Overflow Community Right-To-Know Act as overflows

spills releases or diversions of wastewater from a sanitary sewer system


74 The volume of SSOs shall be calculated according to the methodologies used for regulatory reporting in the

corresponding jurisdiction

bull Where regulations do not require reporting of SSOs the registrant shall disclose the calculation

methodology or combination of methodologies used where relevant methodologies include but are

not limited to

Duration and flow rate comparison method

Upstream lateral connections method and

Continuous flow metering

75 The registrant shall report the percentage recovered as the volume in cubic meters of sewage discharged to

the environment that was recovered divided by the total amount of sewage discharged to the environment

through SSOs where

bull The recovered volume is defined as the amount of sewage discharged that was captured and

returned to the sanitary sewer system or private lateral or collection system

76 The volume of SSOs recovered shall be calculated according to the methodologies used for regulatory

reporting in the corresponding jurisdiction

bull Where regulations do not require reporting the recovery of SSOs the registrant shall disclose the

calculation methodology or combination of methodologies used where relevant methodologies

include but are not limited to

Measured volume method and

Visual estimation method

77 Relevant state databases listing SSOs include but are not limited to

bull Maryland Reported Sewer Overflow Database

bull California SSO Incident Map and

bull Michigan Event Discharge Information

78 The registrant should discuss programs and initiatives including those programs overseen by state and local

governments and those developed internally by the registrant that it is involved in to reduce the number and

volume of SSOs and its efforts to mitigate any such occurrences


IF0103-16 (1) Number of service disruptions (2) population affected and (3) average duration

79 The registrant shall disclose the number of disruptions to its drinking water supply services the total

population affected by such disruptions and the average duration of a disruption where

bull A service disruption shall be defined according to local regulations where the disruption occurred

bull In cases where regulations to define disruptions do not exist disruptions shall be considered as

incidents of complete water shutoff low flow restrictions boil-water advisories and water main

flushing and excludes those incidents when a reduction of service occurs but normal activities

(dishwashing showering laundry washing toilet flushing etc) are maintained

bull The total population affected is defined as those people who experienced service disruptions

bull The average duration of a disruption shall be calculated as the total duration (in minutes) of service

disruptions divided by the number of service disruptions where

The duration of a disruption is defined consistent with the American Water Works Association

(AWWA) Benchmarking Performance Indicators for Water and Wastewater Utilities 2013 Survey

Data and Analyses Report as the time taken for all unplanned or emergency corrective activities

by all utility employees and contractors working for the utility after discovery of an unplanned

service disruption

80 The scope of disclosure shall be limited to those disruptions that were not planned or scheduled and those

disruptions exceeding the scheduled duration of disruption where

bull A scheduled disruption shall be defined according to local regulations where the disruption

occurred Where such regulations do not exist a scheduled disruption shall be considered a

disruption for which the registrant has provided a minimum of 24 hours advance notification

81 The registrant should separately disclose the number of disruptions that were intentionally planned or

scheduled by the registrant the size of the population affected and the duration of those disruptions

Note to IF0103-16

82 The registrant shall discuss notable service disruptions such as those that affected a significant population

or those of extended duration

83 For such disruptions the registrant should provide

bull Description and cause of the service disruptions

bull The costs (in US dollars) associated with the service disruptions

bull Actions taken to mitigate the potential for future service disruptions and

bull Any other significant outcomes (eg legal proceedings related fatalities)


IF0103-17 Discussion of efforts to identify and manage risks and opportunities related to the impact of

climate change on the distribution network

84 The registrant shall discuss its efforts to identify and manage risks and opportunities associated with the

impact of climate change on the distribution network where

bull Risks include among others threats to the registrantrsquos physical infrastructure as a consequence of

climate change-related events (eg rising sea levels increasing storm intensity and impacts of

drought) that could result in service disruption(s)

bull Opportunities include the need for infrastructure improvements within the registrantrsquos current

service area and the opportunity to expand its services through the water infrastructure

85 The registrant shall describe how it identifies and prioritizes the potential for risks to and vulnerabilities of

its distribution network

bull Relevant risks and vulnerabilities to discuss include but are not limited to those relating to the age

geographic location and physical qualities of the registrantrsquos distribution infrastructure

bull Relevant efforts to discuss include involvement in climate change adaptation and mitigation

programs including the US EPA Climate Ready Water Utility Initiative

86 The registrant shall describe its efforts to manage the risks and opportunities associated with its distribution

network including but not limited to infrastructure development current storm tracking global gridded

climate models and the use of redundant systems to assure service continuity

87 The registrant may choose to discuss its efforts to manage risks and opportunities associated with its

distribution network in the context of the rate case and rate making political environment including the

effects on the registrantrsquos ability to expand maintain and enhance the resiliency of its distribution network


Sewer Spill Estimation Guide A Guide to Estimating Sanitary Sewer Overflow (SSO) Volumes City of Pacifica Overflow Emergency response Plan

SUSTAINABILITY ACCOUNTING STANDARDS BOARDreg



4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics

IF0103-02 Number of incidents of non-compliance with water effluent quality permits standards and regulations


Water Scarcity

Description

Accounting Metrics

IF0103-04 Total fresh water sourced from regions with High or Extremely High Baseline Water Stress and percentage purchased from a third party


IF0103-06 Discussion of strategies to manage risks associated with the quality and availability of water resources



Description

Accounting Metrics

IF0103-07 Number of (1) acute health-based (2) non-acute health-based and (3) non-health-based drinking water violations



Description

Accounting Metrics

IF0103-09 Number of formal customer complaints regarding pricing of andor access to water received percentage withdrawn

IF0103-10 Discussion of how considerations of fair pricing and access are integrated into determinations of rate structures

End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics




IF0103-17 Discussion of efforts to identify and manage risks and opportunities related to the impact of climate change on the distribution network


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MonoImageDownsampleThreshold 15000013 EncodeMonoImages true13 MonoImageFilter CCITTFaxEncode13 MonoImageDict ltlt13 K -113 gtgt13 AllowPSXObjects false13 CheckCompliance [13 None13 ]13 PDFX1aCheck false13 PDFX3Check false13 PDFXCompliantPDFOnly false13 PDFXNoTrimBoxError true13 PDFXTrimBoxToMediaBoxOffset [13 00000013 00000013 00000013 00000013 ]13 PDFXSetBleedBoxToMediaBox true13 PDFXBleedBoxToTrimBoxOffset [13 00000013 00000013 00000013 00000013 ]13 PDFXOutputIntentProfile ()13 PDFXOutputConditionIdentifier ()13 PDFXOutputCondition ()13 PDFXRegistryName ()13 PDFXTrapped False1313 CreateJDFFile false13 Description ltlt13 ARA 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ltFEFF4f7f75288fd94e9b8bbe5b9a521b5efa7684002000410064006f006200650020005000440046002065876863900275284e8e9ad88d2891cf76845370524d53705237300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c676562535f00521b5efa768400200050004400460020658768633002gt13 CHT ltFEFF4f7f752890194e9b8a2d7f6e5efa7acb7684002000410064006f006200650020005000440046002065874ef69069752865bc9ad854c18cea76845370524d5370523786557406300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c4f86958b555f5df25efa7acb76840020005000440046002065874ef63002gt13 CZE 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HEB 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HRV (Za stvaranje Adobe PDF dokumenata najpogodnijih za visokokvalitetni ispis prije tiskanja koristite ove postavke Stvoreni PDF dokumenti mogu se otvoriti Acrobat i Adobe Reader 50 i kasnijim verzijama)13 HUN 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maken die zijn geoptimaliseerd voor prepress-afdrukken van hoge kwaliteit De gemaakte PDF-documenten kunnen worden geopend met Acrobat en Adobe Reader 50 en hoger)13 NOR 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 POL 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copy 2016 SASBtrade SUSTAINABILITY ACCOUNTING STANDARD | WATER UTILITIES

SUSTAINABILITY ACCOUNTING STANDARDS BOARD



4158309220

infosasborg

wwwsasborg


The information text and graphics in this publication (the ldquoContentrdquo) is owned by Sustainability Accounting Standards Board All rights reserved You may use the Content only for non-commercial informational or scholarly use provided that you keep intact all copyright and other proprietary notices related to the Content and that you make no modifications to the Content The Content may not be otherwise disseminated distributed republished reproduced or modified without the prior written permission of Sustainability Accounting Standards Board To request permission please contact us at infosasborg

About SASB

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by

publicly-listed corporations in the US in disclosing material sustainability information for the benefit of investors

and the public SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange

Commission (SEC) such as the Form 10-K and 20-F SASB is an independent 501(c)3 non-profit organization

Through 2016 SASB is developing standards for 79 industries in 10 sectors


Table of Contents

Introduction 1







Reporting Format 5

Timing 7

Limitations 7





Water Scarcity 16







INTRODUCTION



industry





8-K








complete





of subject matter























bull Water Scarcity






Change






availablerdquo34











































environment






c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics






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 DEU 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 ESP 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 ETI 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 FRA 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 GRE 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 HEB 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 HRV (Za stvaranje Adobe PDF dokumenata najpogodnijih za visokokvalitetni ispis prije tiskanja koristite ove postavke Stvoreni PDF dokumenti mogu se otvoriti Acrobat i Adobe Reader 50 i kasnijim verzijama)13 HUN 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 ITA 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 JPN ltFEFF9ad854c18cea306a30d730ea30d730ec30b951fa529b7528002000410064006f0062006500200050004400460020658766f8306e4f5c6210306b4f7f75283057307e305930023053306e8a2d5b9a30674f5c62103055308c305f0020005000440046002030d530a130a430eb306f3001004100630072006f0062006100740020304a30883073002000410064006f00620065002000520065006100640065007200200035002e003000204ee5964d3067958b304f30533068304c3067304d307e305930023053306e8a2d5b9a306b306f30d530a930f330c8306e57cb30818fbc307f304c5fc59808306730593002gt13 KOR ltFEFFc7740020c124c815c7440020c0acc6a9d558c5ec0020ace0d488c9c80020c2dcd5d80020c778c1c4c5d00020ac00c7a50020c801d569d55c002000410064006f0062006500200050004400460020bb38c11cb97c0020c791c131d569b2c8b2e4002e0020c774b807ac8c0020c791c131b41c00200050004400460020bb38c11cb2940020004100630072006f0062006100740020bc0f002000410064006f00620065002000520065006100640065007200200035002e00300020c774c0c1c5d0c11c0020c5f40020c2180020c788c2b5b2c8b2e4002egt13 LTH 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 LVI 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 NLD (Gebruik deze instellingen om Adobe PDF-documenten te maken die zijn geoptimaliseerd voor prepress-afdrukken van hoge kwaliteit De gemaakte PDF-documenten kunnen worden geopend met Acrobat en Adobe Reader 50 en hoger)13 NOR 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 POL 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 PTB ltFEFF005500740069006c0069007a006500200065007300730061007300200063006f006e00660069006700750072006100e700f50065007300200064006500200066006f0072006d00610020006100200063007200690061007200200064006f00630075006d0065006e0074006f0073002000410064006f0062006500200050004400460020006d00610069007300200061006400650071007500610064006f00730020007000610072006100200070007200e9002d0069006d0070007200650073007300f50065007300200064006500200061006c007400610020007100750061006c00690064006100640065002e0020004f007300200064006f00630075006d0065006e0074006f00730020005000440046002000630072006900610064006f007300200070006f00640065006d0020007300650072002000610062006500720074006f007300200063006f006d0020006f0020004100630072006f006200610074002000650020006f002000410064006f00620065002000520065006100640065007200200035002e0030002000650020007600650072007300f50065007300200070006f00730074006500720069006f007200650073002egt13 RUM 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 RUS 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 SKY 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 SLV 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 SUO 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 SVE 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 TUR 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 UKR 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Table of Contents

Introduction 1







Reporting Format 5

Timing 7

Limitations 7





Water Scarcity 16







INTRODUCTION



industry





8-K








complete





of subject matter























bull Water Scarcity






Change






availablerdquo34











































environment






c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics








INTRODUCTION



industry





8-K








complete





of subject matter























bull Water Scarcity






Change






availablerdquo34











































environment






c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics


















bull Water Scarcity






Change






availablerdquo34











































environment






c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics





































environment






c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics











c Rule 12b-20




misleadingrdquo
















and

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics

















Scope of Disclosure












Reporting Format





EBITDA etc)

















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics






















ACTIVITY METRIC

CATEGORY

UNIT OF MEASURE

CODE





IF0103-B


IF0103-C












Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics










Units of Measure


Uncertainty





Estimates





Timing


Limitations










IASB



















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics






















CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics






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ltFEFF4f7f75288fd94e9b8bbe5b9a521b5efa7684002000410064006f006200650020005000440046002065876863900275284e8e9ad88d2891cf76845370524d53705237300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c676562535f00521b5efa768400200050004400460020658768633002gt13 CHT ltFEFF4f7f752890194e9b8a2d7f6e5efa7acb7684002000410064006f006200650020005000440046002065874ef69069752865bc9ad854c18cea76845370524d5370523786557406300260a853ef4ee54f7f75280020004100630072006f0062006100740020548c002000410064006f00620065002000520065006100640065007200200035002e003000204ee553ca66f49ad87248672c4f86958b555f5df25efa7acb76840020005000440046002065874ef63002gt13 CZE 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 DAN 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 ESP 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 ETI 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HEB 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 HRV (Za stvaranje Adobe PDF dokumenata najpogodnijih za visokokvalitetni ispis prije tiskanja koristite ove postavke Stvoreni PDF dokumenti mogu se otvoriti Acrobat i Adobe Reader 50 i kasnijim verzijama)13 HUN 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CATEGORY

UNIT OF MEASURE

CODE

Energy Management








Water Scarcity



IF0103-04


IF0103-05



na IF0103-06






na IF0103-08






na IF0103-10




TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics









TOPIC

ACCOUNTING METRIC

CATEGORY

UNIT OF MEASURE

CODE



IF0103-11




IF0103-13




IF0103-14



IF0103-15



IF0103-16



na IF0103-17



Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics








Energy Management

Description













Accounting Metrics



their multiples











consumption











energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics
















energy







to the following














Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics









Description














experienced labor

Accounting Metrics


regulations







toxicity)

































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics


































product user















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics
















in the future



compliance) and


covered by rates)


Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics








Water Scarcity

Description











Accounting Metrics






















customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics










customers






Drinking Water Act













resources










































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics







































Description









Accounting Metrics





where















apply










Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics
















Note to IF0103-07
















etc) where







approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics










approach where









uncertainties20



product user




























Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics


















Description










Accounting Metrics











available here



where





reporting



of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics









of rate structures
















End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics








End-Use Efficiency

Description












Accounting Metrics




where









program












Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics














Note to IF0103-11




each market






incentives





regulations















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics















Description










Accounting Metrics



operates where







network

Note to IF0103-12














where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics










where






















Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics









Description











Accounting Metrics


























not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics












not limited to






through SSOs where

































service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics























service disruption








Note to IF0103-16



































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics


































4158309220

infosasborg

wwwsasborg

copy 2016 SASBtrade

INTRODUCTION








c Rule 12b-20



Scope of Disclosure

Reporting Format



Units of Measure

Uncertainty

Estimates

Timing

Limitations




Energy Management

Description

Accounting Metrics



Description

Accounting Metrics



Water Scarcity

Description

Accounting Metrics






Description

Accounting Metrics




Description

Accounting Metrics



End-Use Efficiency

Description

Accounting Metrics



Description

Accounting Metrics




Description

Accounting Metrics







WATER UTILITIES - Sustainability Accounting Standards Board · 2020-02-27 · WATER UTILITIES...

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Transcript of WATER UTILITIES - Sustainability Accounting Standards Board · 2020-02-27 · WATER UTILITIES...