Ranking Water Transparency of Dutch Stock-Listed Companies

Linneman, Marissa H.; Berkhout, Wouter

doi:10.3390/su7044341

Cited by 14 publications

(16 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Previous studies of water management used more primitive approaches. In Linneman et al ’s () case, for example, the authors use a checklist populated by an analysis of published information on the corporations in their sample. Their results demonstrated that water management transparency differences were great between industry sectors, and within industry sectors.…”

Section: Research Backgroundmentioning

confidence: 99%

Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Kleinman

Kuei

Lee

2017

Corp Soc Responsibility Env

View full text Add to dashboard Cite

Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by the Global Reporting Initiative (GRI) and in the disclosure guidelines of the CEO Water Mandate. Assessments of water consumption and water withdrawal were cited more often in our sample firms' CSR reports. FCA results also identify the major focus of our sample firms as setting sustainable water management goals and water quality strategy. Other important issues included leadership, partnership, and employee involvement. While the FCA text mining tool is demonstrated using water‐related behaviors here, it can be used to identify continuous improvement opportunities and examine many other issues of interest to corporate stakeholders in other industries and communities worldwide. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

show abstract

Section: Research Backgroundmentioning

confidence: 99%

Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Kleinman

Kuei

Lee

2017

Corp Soc Responsibility Env

View full text Add to dashboard Cite

show abstract

“…Transparency about the operational and supply-chain water consumption and pollution of a company is at the core of any effort in the direction of corporate water sustainability and water stewardship. Linneman et al [33] scrutinize the water transparency of the largest 75 stock-listed companies in the Netherlands. They develop and apply an innovative method to rank companies based on their water transparency, which is defined as the extent to which a company publicly discloses information about its direct and indirect claim on freshwater resources and about what it does to reduce its claim.…”

Section: Corporate Water Footprintsmentioning

confidence: 99%

Water Footprints and Sustainable Water Allocation

Chapagain

Zhang

2015

Sustainability

Self Cite

View full text Add to dashboard Cite

Water Footprint Assessment (WFA) is a quickly growing research field. This Special Issue contains a selection of papers advancing the field or showing innovative applications. The first seven papers are geographic WFA studies, from an urban to a continental scale; the next five papers have a global scope; the final five papers focus on water sustainability from the business point of view. The collection of papers shows that the historical picture of a town relying on its hinterland for its supply of water and food is no longer true: the water footprint of urban consumers is global. It has become clear that wise water governance is no longer the exclusive domain of government, even though water is and will remain a public resource with government in a primary role. With most water being used for producing our food and other consumer goods, and with product supply chains becoming increasingly complex and global, there is a growing awareness that consumers, companies and investors also have a key role. The interest in sustainable water use grows quickly, in both civil society and business communities, but the poor state of transparency of companies regarding their direct and indirect water use implies that there is still a long way to go before we can expect that companies effectively contribute to making water footprints more sustainable at a relevant scale.

show abstract

“…Ref. [32] examine how the mining industry in South Africa measures and discloses the risks which are associated with water issues. Similarly, Ref.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

2018

View full text Add to dashboard Cite

Sustainability reporting is becoming more and more widespread among companies aiming at disclosing their contribution to sustainable development and gaining legitimacy from stakeholders. This is more significant for firms operating in a public services' context and mainly when supplying a fundamental public resource, like water utilities. While the literature on sustainability reporting in the water sector is scant, there is an increasing need to study the usefulness and quality of its sustainability disclosures to adequately inform the stakeholders about the activities of water utilities to protect this fundamental resource and general sustainable development. This article presents a novel assessment framework based on a scoring technique and an empirical analysis on the sustainability reports of Italian water utilities carried out through it. The results highlight a low level of disclosure on the sustainability indicators suggested by the main sustainability reporting guidelines (Global Reporting Initiative, (GRI), and Sustainability Accounting Standard Board, (SASB)); most companies tend to disclose only qualitative information and fail to inform about some material aspects of water management, such as water recycled, network resilience, water sources, and effluent quality. These findings indicate that sustainability reporting is mainly considered as a communication tool, rather than a performance measurement and an accountability tool, but also suggest the need for a new and international industry-specific sustainability reporting standard.

show abstract

Ranking Water Transparency of Dutch Stock-Listed Companies

Cited by 14 publications

References 16 publications

Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Water Footprints and Sustainable Water Allocation

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

Contact Info

Product

Resources

About