Natural resources crises specifically the water crises are listed in the top ten global risk in 2021. Water demand and withdrawal increase as the population rise. To mitigate water scarcity, companies disclose more on water related information as an engagement to achieve the Sustainable Development Goal (SDG). Motivated towards exploring the impact of corporate water disclosures, this study aims to examine effect corporate water disclosures for five years to financial performance of the sample companies. The sample companies are the electric utilities companies that listed as the top 50 market capitalisation in the sector. The water related information disclosure in this study include resource reduction policy, policy of water efficiency policy of environmental supply chain, target water efficiency and environmental management team. This study found that corporate water information disclosures including resource reduction policy and policy of water efficiency) have positive significant relationship on earnings per share (EPS). However, the target water efficiency is negatively significant with EPS which explain the behaviour of electric utilities companies all this while.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.