That's very true about not worrying with toilets except when you look at it this way.
Let's say a 1000 employee organization seeking registration under 14001 does not have any of its operations that create waste water (not very likely but possible).
Now looking at basic human needs, each individual has to answer the call twice daily.
With an average flush of 5 gallons per, and a 200 day work year, this comes to 2,000,000 gallons of waste water.
In some areas of the world, like where I live and work in the Mojave Desert, I think we could say toilet usage would be a "Significant Aspect" and create a "Significant Impact". In fact I think in some places back East like Georgia, parts of Tennessee, and the Carolinas that are experiancing a drought right now, 2,000,000 gallons of water is real important.
That's why each organization is encombered with taking a look at everything and determining itself what is significant.
I, as an auditor, would look at this.