Content Indices

In This Section

TCFD Content Index SASB Content Index GRI Content Index
TCFD Content Index
We seek to align our disclosures with the guidance of the TCFD, focusing on transparency around the four thematic areas that represent the core of the recommendations: governance, strategy, risk management, and metrics and targets.
Topic TCFD Recommendations Location or Direct Response
Governance Describe the board’s oversight of climate-related risks and opportunities. Maintaining Accountability; Corporate Governance
Describe management’s role in assessing and managing climate-related risks and opportunities. Maintaining Accountability; Corporate Governance
Strategy Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term. Understanding Climate Change Risks and Impacts; Managing Risks and Developing Strategies
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. Managing Risks and Developing Strategies
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Understanding Climate Change Risks and Impacts; Managing Risks and Developing Strategies
Risk Management Describe the organization’s processes for identifying and assessing climate-related risks. Understanding Climate Change Risks and Impacts
Describe the organization’s processes for managing climate-related risks. Understanding Climate Change Risks and Impacts; Managing Risks and Developing Strategies
Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. Understanding Climate Change Risks and Impacts
Metrics and Targets Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. Measuring Progress and Setting Objectives; 2022 ESG Analyst Download
Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks. Measuring Progress and Setting Objectives; Energy and Emissions; 2022 ESG Analyst Download
Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. Measuring Progress and Setting Objectives; Our Objectives
SASB Content Index: Water Utilities and Services Sustainability Accounting Standard
SASB Disclosure Location or Direct Response
Energy Management
IF-WU-130a.1: (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable Energy and Emissions; 2022 ESG Analyst Download
Distribution Network Efficiency
IF-WU-140a.1: Water main replacement rate Water System Efficiency; 2022 ESG Analyst Download
IF-WU-140a.2: Volume of non-revenue real water losses Water System Efficiency; 2022 ESG Analyst Download
Effluent Quality Management
IF-WU-140b.1: Number of incidents of non-compliance associated with water effluent quality permits, standards, and regulations Environmental Management and Compliance; 2022 ESG Analyst Download
IF-WU-140b.2: Discussion of strategies to manage effluents of emerging concern Environmental Management and Compliance
Water Affordability and Access
IF-WU-240a.1: Average retail water rate for (1) residential, (2) commercial, and (3) industrial customers 2022 ESG Analyst Download
IF-WU-240a.2: Typical monthly water bill for residential customers for 10 Ccf of water delivered per month This data is unavailable for disclosure while we work to enhance our data collection processes.
IF-WU-240a.3: Number of residential customer water disconnections for non-payment, percentage reconnected within 30 days 2022 ESG Analyst Download
IF-WU-240a.4: Discussion of impact of external factors on customer affordability of water, including the economic conditions of the service territory Water Affordability and Access
Drinking Water Quality
IF-WU-250a.1: Number of (1) acute health-based, (2) nonacute health-based, and (3) non-health-based drinking water violations Drinking Water Quality and Customer Safety; 2022 ESG Analyst Download
IF-WU-250a.2: Discussion of strategies to manage drinking water contaminants of emerging concern Drinking Water Quality and Customer Safety
End-Use Efficiency
IF-WU-420a.1: Percentage of water utility revenues from rate structures that are designed to promote conservation and revenue resilience 2022 ESG Analyst Download
IF-WU-420a.2: Customer water savings from efficiency measures End-Use Conservation; 2022 ESG Analyst Download
Water Supply Resilience
IF-WU-440a.1: Total water sourced from regions with High or Extremely High Baseline Water Stress, percentage purchased from a third party This data is unavailable for disclosure while we work to enhance our data collection processes.
IF-WU-440a.2: Volume of recycled water delivered to customers Water Supply Management, Reliability, and Resilience; 2022 ESG Analyst Download
IF-WU-440a.3: Discussion of strategies to manage risks associated with the quality and availability of water resources Managing Risks and Developing Strategies; Water Supply Management, Reliability, and Resilience; Drinking Water Quality and Customer Safety
Network Resiliency and Impacts of Climate Change
IF-WU-450a.1: Wastewater treatment capacity located in 100-year flood zones 2022 ESG Analyst Download
IF-WU-450a.2: (1) Number and (2) volume of sanitary sewer overflows (SSO), (3) percentage of volume recovered Environmental Management and Compliance; 2022 ESG Analyst Download
IF-WU-450a.3: (1) Number of unplanned service disruptions, and (2) customers affected, each by duration category 2022 ESG Analyst Download
IF-WU-450a.4: Description of efforts to identify and manage risks and opportunities related to the impact of climate change on distribution and wastewater infrastructure Climate Change
Activity Metric
IF-WU-000.A: Number of: (1) residential, (2) commercial, and (3) industrial customers served, by service provided 2022 ESG Analyst Download
IF-WU-000.B: Total water sourced, percentage by source type Water Supply Management, Reliability, and Resilience; 2022 ESG Analyst Download
IF-WU-000.C: Total water delivered to: (1) residential, (2) commercial, (3) industrial, and (4) all other customers 2022 ESG Analyst Download
IF-WU-000.D: Average volume of wastewater treated per day, by (1) sanitary sewer, (2) stormwater, and (3) combined sewer Environmental Management and Compliance; 2022 ESG Analyst Download
IF-WU-000.E: Length of (1) water mains and (2) sewer pipe 2022 ESG Analyst Download
GRI Content Index
Statement of Use California Water Service Group has reported the information cited in this GRI Content Index for the period January 1, 2022 to December 31, 2022 with reference to the GRI Standards.
GRI 1 Used GRI 1: Foundation 2021
GRI Disclosure Location or Direct Response
General Disclosures
The Organization and Its Reporting Practices
RI 2: General Disclosures 2021 2-1: Organizational details About Us; 2022 10-K
2-2: Entities included in the organization’s sustainability reporting We have included all subsidiaries in our full reporting and data, unless otherwise noted. Texas Water does not have full ownership of BVRT, so these facilities are not included in the scope of our data disclosures at this time.
2-3: Reporting period, frequency, and contact point About This Report
2-4: Restatements of information We have restated data from previous years due to corrections and/or changes in methodology. Restatements are noted where applicable.
Activities and Workers
GRI 2: General Disclosures 2021 2-6: Activities, value chain, and other business relationships About Us; 2022 10-K
2-7: Employees About Us; 2022 ESG Analyst Download
Governance
GRI 2: General Disclosures 2021 2-9: Governance structure and composition Corporate Governance; 2022 Proxy
2-10: Nomination and selection of the highest governance body Corporate Governance; 2022 Proxy
2-13: Delegation of responsibility for managing impacts Corporate Governance; 2022 Proxy
2-14: Role of the highest governance body in sustainability reporting Corporate Governance; 2022 Proxy
Strategies, Policies, and Practices
GRI 2: General Disclosures 2021 2-22: Statement on sustainable development strategy CEO Letter
2-23: Policy commitments Ethics; Responsible Sourcing; Cybersecurity and Data Privacy; Diversity, Equality, and Inclusion; California Water Service Group does not formally follow the precautionary principle.
2-24: Embedding policy commitments Ethics; Responsible Sourcing; Cybersecurity and Data Privacy; Diversity, Equality, and Inclusion
2-25: Processes to remediate negative impacts Stakeholder Engagement and Public Participation; Labor Relations and Management; Ethics
2-26: Mechanisms for seeking advice and raising concerns Ethics
2-27: Compliance with laws and regulations 2022 ESG Analyst Download
2-28: Membership associations Stakeholder Engagement and Public Participation
Stakeholder Engagement
GRI 2: General Disclosures 2021 2-29: Approach to stakeholder engagement Stakeholder Engagement and Public Participation
2-30: Collective bargaining agreements 2022 ESG Analyst Download; about 61% of employees are covered by collective bargaining agreements.
Material Topics (listed per order of report)
GRI 3: Material Topics 2021 3-1: Process to determine material topics Our Focus Areas
3-2: List of material topics Our Focus Areas
Climate Change, Energy, and Emissions
GRI 3: Material Topics 2021 3-3: Management of material topics Climate Change; Energy and Emissions
GRI 201: Economic Performance 2016 201-2: Financial implications and other risks and opportunities due to climate change Climate Change; Energy and Emissions
GRI 302: Energy 2016 302-1: Energy consumption within the organization Energy and Emissions; 2022 ESG Analyst Download
GRI 305: Emissions 2016 305-1: Direct (Scope 1) GHG emissions Energy and Emissions; 2022 ESG Analyst Download
305-2: Energy indirect (Scope 2) GHG emissions Energy and Emissions; 2022 ESG Analyst Download
305-3: Other indirect (Scope 3) GHG emissions Energy and Emissions; 2022 ESG Analyst Download
305-4: GHG emissions intensity Energy and Emissions; 2022 ESG Analyst Download
Water Supply Management, Reliability, and Resilience
GRI 3: Material Topics 2021 3-3: Management of material topics Water Supply Management, Reliability, and Resilience
GRI 303: Water and Effluents 2018 303-1: Interactions with water as a shared resource Water Supply Management, Reliability, and Resilience
303-3: Water withdrawal Water Supply Management, Reliability, and Resilience; 2022 ESG Analyst Download
Water System Efficiency
GRI 3: Material Topics 2021 3-3: Management of material topics Water System Efficiency
GRI 303: Water and Effluents 2018 303-1: Interactions with water as a shared resource Water System Efficiency
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section and in the 2022 ESG Analyst Download. Water System Efficiency; 2022 ESG Analyst Download
End-Use Conservation
GRI 3: Material Topics 2021 3-3: Management of material topics End-Use Conservation
GRI 303: Water and Effluents 2018 303-1: Interactions with water as a shared resource End-Use Conservation
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section and in the 2022 ESG Analyst Download. End-Use Conservation; 2022 ESG Analyst Download
Community Support
GRI 3: Material Topics 2021 3-3: Management of material topics Community Support
GRI 413: Local Communities 2016 413-1: Operations with local community engagement, impact assessments, and development programs Community Support
Stakeholder Engagement and Public Participation
GRI 3: Material Topics 2021 3-3: Management of material topics Stakeholder Engagement and Public Participation
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section. Stakeholder Engagement and Public Participation
Emergency Preparedness and Response
GRI 3: Material Topics 2021 3-3: Management of material topics Emergency Preparedness and Response
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section. Emergency Preparedness and Response
Drinking Water Quality and Customer Safety
GRI 3: Material Topics 2021 3-3: Management of material topics Drinking Water Quality and Customer Safety
GRI 416: Customer Health and Safety 2016 416-2: Incidents of non-compliance concerning the health and safety impacts of products and services 2022 ESG Analyst Download
Water Affordability and Accessibility
GRI 3: Material Topics 2021 3-3: Management of material topics Water Affordability and Access
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section and in the 2022 ESG Analyst Download. Water Affordability and Access; 2022 ESG Analyst Download
Cybersecurity and Data Privacy
GRI 3: Material Topics 2021 3-3: Management of material topics Cybersecurity and Data Privacy
GRI 418: Customer Privacy 2016 418-1: Substantiated complaints concerning breaches of customer privacy and losses of customer data 2022 ESG Analyst Download
Diversity, Equality, and Inclusion
GRI 3: Material Topics 2021 3-3: Management of material topics Diversity, Equality, and Inclusion
GRI 405: Diversity and Equal Opportunity 2016 405-1: Diversity of governance bodies and employees Diversity, Equality, and Inclusion; 2022 ESG Analyst Download
Talent Attraction and Retention
GRI 3: Material Topics 2021 3-3: Management of material topics Talent Attraction
GRI 401: Employment 2016 401-1: New employee hires and employee turnover 2022 ESG Analyst Download
Corporate Governance
GRI 3: Material Topics 2021 3-3: Management of material topics Corporate Governance
Self-Selected Metric We provide relevant indicators for this material topic within the corresponding report section and in the 2022 ESG Analyst Download. Corporate Governance; 2022 ESG Analyst Download
Ethics
GRI 3: Material Topics 2021 3-3: Management of material topics Ethics
GRI 205: Anti-Corruption 2016 205-2: Communication and training about anti-corruption policies and procedures Ethics
205-3: Confirmed incidents of corruption and actions taken 2022 ESG Analyst Download
GRI 206: Anti-Competitive Behavior 2016 206-1: Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 2022 ESG Analyst Download
Public Policy and Political Involvement
GRI 3: Material Topics 2021 3-3: Management of material topics Public Policy and Political Involvement
GRI 415: Public Policy 2016 415-1: Political contributions Public Policy and Political Involvement
High-Priority Topics (listed per order of report)
Environmental Management and Compliance
GRI 3: Material Topics 2021 3-3: Management of material topics Environmental Management and Compliance
GRI 303: Water and Effluents 2018 303-1: Interactions with water as a shared resource Environmental Management and Compliance
303-2: Management of water discharge-related impacts Environmental Management and Compliance
303-4: Water discharge Environmental Management and Compliance; 2022 ESG Analyst Download
GRI 306: Waste 2020 306-1: Waste generation and significant waste-related impacts Environmental Management and Compliance
306-2: Management of significant waste-related impacts Environmental Management and Compliance
306-3: Waste generated 2022 ESG Analyst Download
Customer Service
GRI 3: Material Topics 2021 3-3: Management of material topics Customer Service
Self-Selected Metric We provide relevant indicators for this high-priority topic within the corresponding report section and in the 2022 ESG Analyst Download. Customer Service; 2022 ESG Analyst Download
Training and Development
GRI 3: Material Topics 2021 3-3: Management of material topics Training and Development
GRI 404: Training and Education 2016 404-1: Average hours of training per year per employee 2022 ESG Analyst Download
404-2: Programs for upgrading employee skills and transition assistance programs Training and Development
404-3: Percentage of employees receiving regular performance and career development reviews 2022 ESG Analyst Download
Compensation, Benefits, and Employee Wellbeing
GRI 3: Material Topics 2021 3-3: Management of material topics Compensation, Benefits, and Employee Wellbeing
GRI 401: Employment 2016 401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees Compensation, Benefits, and Employee Wellbeing
Labor Relations and Management
GRI 3: Material Topics 2021 3-3: Management of material topics Labor Relations and Management
Self-Selected Metric We provide relevant indicators for this high-priority topic within the corresponding report section and in the 2022 ESG Analyst Download. Labor Relations and Management; 2022 ESG Analyst Download
Workplace Health and Safety
GRI 3: Material Topics 2021 3-3: Management of material topics Workplace Health and Safety
GRI 403: Occupational Health and Safety 2018 403-1: Occupational health and safety management system Workplace Health and Safety
403-2: Hazard identification, risk assessment, and incident investigation Workplace Health and Safety
403-3: Occupational health services Workplace Health and Safety
403-4: Worker participation, consultation, and communication on occupational health and safety Workplace Health and Safety
403-5: Worker training on occupational health and safety Workplace Health and Safety
403-6: Promotion of worker health Workplace Health and Safety; Compensation, Benefits, and Employee Wellbeing
403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Workplace Health and Safety
403-8: Workers covered by an occupational health and safety management system Workplace Health and Safety
403-9: Work-related injuries 2022 ESG Analyst Download
Responsible Sourcing
GRI 3: Material Topics 2021 3-3: Management of material topics Responsible Sourcing
Self-Selected Metric We provide relevant indicators for this high-priority topic within the corresponding report section and in the 2022 ESG Analyst Download. Responsible Sourcing; 2022 ESG Analyst Download
Leadership
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