Which components should be included in a water management example for a manufacturing SASB metric?

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Constructing a water management example for SASB requires including the topic of water management, the relevant metrics (such as total water withdrawals and water use intensity), disclosures (governance, risk management, targets, and a water stewardship program), boundaries (plants in water-stressed regions), data quality (accuracy and completeness), and an improvement plan (investments in water recycling, leak detection, and efficiency improvements). This combination best aligns with how SASB structures a water topic, ensuring the example is comprehensive and actionable. Other topics like energy efficiency, waste management, or labor practices don’t fit a water-management example because they omit the water-specific metrics, disclosures, boundaries, data quality, and improvement planning that water risk requires.