In your analysis, you should mention where the pollution is coming from, its substance/type, and the quantity.
Describe the scale of the impact by taking into account:
1/ The breadth of the impact
Is the impact local, national, or global?
How many water bodies/ areas are concerned?
2/ The depth of the impact
Is the water source profoundly affected, or does the issue just marginally impact them?
Are the changes brought by the issue profoundly changing society or the planet?
3/ The persistence of the impact
Help readers rate the company’s impact by linking studies to the chemical/element discharged by the company and making comparisons with competitors and industry average, when relevant.
If there is a clear impact on the local aquatic ecosystem, SDG 14 is more relevant. In that case, you should head to aquatic ecosystem pollution.