Water Disclosure Review: GRI 303 and AI Data Centers
Co-authored a secondary research review on water disclosure gaps in AI data center ESG reporting
Abhishek Bhatia
Research Analyst at Ohayo Green Energy
From their time as
Research Intern
International Institute of SDG's and Public Policy Research • 2025 - 2025
Overview
During his internship at the International Institute of SDGs and Public Policy Research, Abhishek contributed to a collaborative review paper examining water disclosure practices among AI data center operators.
The Story
During his internship at the International Institute of SDGs and Public Policy Research, Abhishek contributed to a collaborative review paper examining water disclosure practices among AI data center operators.
The research question was whether major technology companies were transparently reporting their water consumption in line with GRI 303 standards. The team conducted secondary research across published ESG reports from major data center operators, looking for clear water usage disclosures.
What they found was a consistent gap: companies were publishing ESG reports but using vague water use efficiency terms rather than absolute consumption figures. No single company in the review provided a direct statement of water usage volume. The team concluded that the sector had a material governance gap in water disclosure, with significant implications given the scale of water consumption at large data centers.
Abhishek contributed to the literature review, data interpretation, and academic writing sections of the paper, working collaboratively with his co-interns to produce the final review document.