How do I know if my site is in a high water stress area for disclosure B6 of the European Union (EU) voluntary standard for small companies (VSME)?
The standard points to a free map and a 40% mark. On the World Resources Institute Aqueduct map, a baseline water stress value above 40% means high water stress. On the European Environment Agency index, 40% or more generally does. VSME is the European Financial Reporting Advisory Group's Voluntary standard for non-listed micro-, small- and medium-sized undertakings.
Why it is asked
Taking a bucket from a full river is not the same as taking it from a dry one. B6 asks you to show separately the water you withdraw at sites in high water stress areas, so a buyer can see who is drawing on scarce supply.
The two tools and the 40% mark
- World Resources Institute (WRI) Aqueduct Water Risk Atlas: shows baseline water stress by sub-basin. The standard says baseline water stress measures the ratio of total water demand to available renewable surface and groundwater supplies, and values above 40% indicate high water stress.
- European Environment Agency (EEA) Water Exploitation Index plus (WEI+): measures total water consumption as a percentage of renewable freshwater resources. The standard says values equal to or greater than 40% generally indicate high water stress.
- The standard points out the two differ: Aqueduct is based on demand and WEI+ on consumption.
Other routes the standard allows
You can also consult local water authorities of the place where you operate, for example national or regional ones.
What to do
- Find your site's sub-basin on the Aqueduct map.
- Read its baseline water stress value.
- If it is above 40%, report the withdrawal at that site in the separate line. Otherwise report it only in the total.
- Our suggestion: write down the tool, the date you looked and the value.
If you have several sites
Check each site. The standard's example (which says water consumption; B6 itself asks for withdrawal at those sites) says an undertaking in a high-stress basin must separate its water figure for that region, while one in a low-stress basin does not.
What Senseible does here
Senseible fills the energy and emissions disclosure from fuel invoices and electricity bills. This disclosure is not part of it today; it comes from your own registers and papers.
- What is the VSME standard?
- Water consumption when all goes to the drain
- What counts as near a protected area?
Last reviewed 2026-11-07. Facts are from the standard's own text, with the paragraph numbers named in the source line. The European Commission adopted its own standard for voluntary use in a Delegated Regulation of 3 July 2026, which is not in force until it is published in the Official Journal and may differ from this text, so ask your buyer which one it means. Our own readings are marked as such.