> For the complete documentation index, see [llms.txt](https://guides.gresb.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-asset-assessment/table-1-climate-and-other-environment-related-indicators/indicator-8-emissions-to-water.md).
# Indicator 8: Emissions to Water
Cover image
:bullseye: Maximum Score
Not scored
:pen-to-square: Prefill
:check:Eligible
:shield-check: Validation
Evidence is not required
:arrow-trend-up: 2026 Updates
None
***
**Can the entity report on emissions to water?**
{% columns %}
{% column width="83.33333333333334%" %}
{% endcolumn %}
{% column width="16.666666666666657%" %}
{% endcolumn %}
{% endcolumns %}
## Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the entity’s emissions to water.
Input: How do I complete this indicator?
**Select Yes or No:** If selecting 'Yes', the entity must be actively tracking and reporting on all of the mandatory reporting metrics.
**Previous Year Data (2024):** Enter the relevant data from during the previous reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate.
**Current Year Data (2025):** Enter the relevant data from during the current reference period for each metric. 'Zero' is an acceptable answer if it is true and accurate.
**Explanation (optional):** Provide context to the answer that was provided. This helps investors gain an understanding of the methodologies and assumptions used.
**Action taken (optional):** Provide context to the answer that was provided. this helps investors gain an understanding of the methodologies and assumptions used.
### Terminology
**Emissions to water**
> Means direct emissions of priority substances as defined in Article 2(30) of Directive 2000/60/EC of the European Parliament and of the Council and direct emissions of nitrates, phosphates and pesticides.
>
> "Priority substances" means substances identified in accordance with Article 16(2) and listed in [Annex X.](https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013L0039#d1e34-12-1) Among these substances there are "priority hazardous substances" which means substances identified in accordance with Article 16(3) and (6) for which measures have to be taken in accordance with Article 16(1) and (8); (EU).
***
## References
References
[Article 2(30) of Directive 2000/60/EC of the European Parliament and of the Council](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32000L0060)
---
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