B6: Water
How much water you take in, and how much your production processes consume.
In brief
B6 asks for your total water withdrawal: all the water your company takes in from any source, usually shown on water bills. Companies whose production processes consume water significantly, for example through drying, cooling, irrigation or water bound in products, also report their water consumption. They show separately how much water they consumed at sites in areas with water stress. For an ordinary office, consumption is close to zero.
At a glance
- Requirement
- Withdrawal is essential. Consumption, and consumption at water-stress sites, if your production processes consume water significantly.
- 10 employees or less
- Voluntary.
- Value chain cap (from 2027)
- Total water withdrawal, for companies with more than 10 employees.
- In Selko Report
- Page "Water", with site screening
What changed from VSME
- Changed: VSME asked every company for the water withdrawn at sites with high water stress. The VS asks only companies with significant water-consuming processes, and for the water they consumed at sites in areas with water stress.
- Changed: "high" is no longer part of the term. Water stress is defined as the ability, or lack of it, to meet human and ecological demand for water.
- New: voluntary for companies with 10 employees or less.
- Unchanged: total water withdrawal, and water consumption (withdrawal minus discharge) for companies with significant water-consuming processes.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Withdrawal from your bills or property data
Enter all water your company takes into use, from the mains, its own well or surface water, in cubic meters. The figure is usually on your water bills. If you also use Selko Property, the withdrawal can be filled from the metered water of your properties.
Consumption only where water is a real input
Consumption is asked only after you answer Yes to "Your company has production processes that significantly consume water". Significant means water is a real input to what you make or do, such as food processing, laundry, cooling or washing. Toilets, kitchens and cleaning in an ordinary workplace do not count. Selko Report calculates consumption as withdrawal minus discharge.
Water stress from the site screening
Selko treats a site as being in an area with water stress when its baseline water stress in the WRI Aqueduct atlas is 40% or more, the threshold EFRAG's guidance names. The site screening on the Water page shows which of your sites qualify. If none of them do, 0 is a correct answer.
Frequently asked questions
Related content
B5: Biodiversity
VS disclosure B5: sites in or near biodiversity-sensitive areas and the name of each area. What counts as a sensitive area, what "near" means and what changed from VSME.
Read moreB1: Basis for preparation
VS disclosure B1: the option you apply, the statement of compliance, omitted information, reporting basis, subsidiaries, company details, sites and certifications.
Read moreFrom VSME to VS
The VS replaced VSME in September 2026. What changed in each disclosure, B1 to C9, and what it means for companies that already report under VSME.
Read moreProperty emissions calculation and CRREM analysis
Selko Property calculates portfolio emissions, compares them with the CRREM pathway and produces JETS reporting data for municipalities and owners.
Read moreReady to make progress?
Let's discuss how Selko Insights can help your organization turn sustainability goals into practical action.