CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Green Initiatives
Himalaya Chemicals Ltd. reports in its sustainability disclosure that it withdrew 500 ML of water, of which 200 ML was recycled and reused within its plant, and it discharged 100 ML. Taking water consumption as withdrawal minus discharge, the board asks for the consumption figure and the recycled share of withdrawal. Which pair is correct?
Consumption is 400 ML and the recycled share is 40%. Consumption equals withdrawal of 500 ML less discharge of 100 ML. Recycled water of 200 ML divided by 500 ML withdrawal gives 40%. Deducting recycled volume or adding discharge would misstate consumption.
- AConsumption 400 ML; recycled share 40%Correct
- BConsumption 300 ML; recycled share 40%
- CConsumption 400 ML; recycled share 20%
- DConsumption 600 ML; recycled share 40%
Explanation
Consumption = withdrawal minus discharge = 500 - 100 = 400 ML. Recycled share = 200/500 = 40% of withdrawal. Subtracting recycled water (500-200=300) mistakenly treats reuse as discharge, and adding discharge gives 600, which reverses the sign.
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