Water Accounting

The accounting, conservation, footprinting and management of water is escalating on many business’ agenda. Water is recognized as a finite, shared resource that requires careful and specific management attention. For this reason the establishment of rigorous, reliable and consistent accounting practices are of paramount importance in the sector.

Intended as a companion document to the Protocol for Water Reporting for the Cement Industry, the Guidance on Good Practices for Water Accounting provides recommendations on how, where and what to measure or calculate/estimate in order to have reliable accounting of water withdrawals, discharges and consumption. The recommendations cover cement, aggregates and ready-mix concrete operations.

Guidance on good practices for water accounting cover

Guidance on good practices for water accounting


The recommendations in the Guidance relate to (inter alia):

  • pre-requisite for water accounting, the definition of site boundaries and the identification of water in-flows and water out-flows from the site;
  • measurement techniques and recommendations for selection, installation and maintenance of suitable measurement devices;
  • accepted methodologies for 'calculation by measurement', when continuous or direct readings from meters are not available as well as accepted methodologies for "calculation by estimation" as third option. The alternatives to determining water consumption in aggregates and RMX operations are also included;
  • recording and management of meters and water data;
  • a set of default factors for cement, ready-mix and aggregates operations in order to facilitate the estimation of water volumes when there is no site specific data available.


Cemex Bridge