Do I report water consumption under disclosure B6 of the European Union (EU) voluntary standard for small companies (VSME) if all my water goes to the drain?
Usually not. Water consumption is water withdrawn minus water discharged. If you take water from the public supply and send all of it to the sewer, consumption is close to zero and the standard says it can be omitted. Withdrawal is still reported. VSME is the European Financial Reporting Advisory Group's Voluntary standard for non-listed micro-, small- and medium-sized undertakings.
Two numbers, one tank
Withdrawal is the water you draw in. Consumption is the part that does not come back out. Think of a bucket you fill: withdrawal is what you pour in, discharge is what you pour out, consumption is what stays or evaporates.
The standard defines withdrawal as the water drawn into your boundaries from any source. For most undertakings that is the public supply on the water bill, but it also includes your own wells, rivers, lakes and water from other undertakings.
What the standard requires
- Always: total water withdrawal, and separately the withdrawal at sites in areas of high water stress.
- Only if your processes significantly consume water, such as drying, power production or making goods: water consumption, worked out as withdrawal minus discharge.
- The standard says that for undertakings that only withdraw from the public network and discharge to the sewer, consumption is close to zero and can be omitted.
Where the figures come from
- Water bills or flow meter readings for withdrawal. The standard says that where direct measurement is not feasible you may estimate with calculation models and industry standards.
- Borewell pump hours multiplied by the pump's rated flow is one possible estimate. That is our suggestion, not in the standard; note the method.
- Discharge: effluent flow meter, or the sewer bill if charged on volume.
Who needs the consumption line
A dyeing or food unit that evaporates steam or builds water into its product has real consumption. An assembly unit with only washrooms and a canteen does not. The standard names thermal processes like drying or power production, water embedded in products, and irrigation as typical consumption.
Example: a dyeing unit
- Withdrawal: 6,000 cubic metres from bills and borewell
- Discharge: 4,800 cubic metres of effluent
- Consumption: 6,000 minus 4,800 = 1,200 cubic metres
- An office-only unit: withdrawal 900, discharge 900 to the sewer, consumption close to zero, line omitted
Volumes are an example.
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?
- Is my site in a high water stress area?
- 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.