Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting
Beyond water scarcity and efficiency? Water sustainability disclosures in corporate reporting
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DOI：
10.1108/sampj-11-2021-0495
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发表时间：
2023-05
期刊：
影响因子：
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通讯作者：
J. Morris;Remmer Sassen;M. McGuinness
中科院分区：
文献类型：
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作者：
J. Morris;Remmer Sassen;M. McGuinness
目的本研究旨在了解企业如何传达他们对水相关挑战的理解及其应对措施，以确定应对这一挑战的新途径，进一步推动企业对水可持续性战略的兴趣。设计/方法/方式通过对企业披露的内容分析，本文确定了35富时100指数成分股公司报告的行动和挑战。这些都进行了定量和定性分析，以探索披露的主题和叙事框架的变化。结果-调查结果确定了一个明确的分裂水可持续性报告的类型，根据工业部门和披露的主题，连接到不同的叙述，根据合法性的压力。实际影响-本文发现，能源，材料和消费斯台普斯行业一贯优于其他部门的报告水的问题和所涵盖的范围。这对制定规章和奖励措施以增加目前报告不足的大公司的水可持续性管理活动具有影响。社会影响-本文强调了政策实施的必要性，以进一步将与水有关的主题纳入公司报告，并确定情况下，披露的叙述可能会扭曲的基本情况，正在沟通。独创性/价值-本文探讨了公司报告中使用的叙述，以确定与水的可持续性和响应所采取的行动的挑战。这有助于开辟一条提高水资源可持续性的途径（例如通过新的政策设计）。
Purpose This research aims to understand how companies communicate their understanding of water-related challenges and their responses to identify new pathways for addressing this challenge to further advance rising interest in water sustainability strategies of corporations. Design/methodology/approach Through a content analysis of corporate disclosures, this paper identifies the actions and challenges reported by 35 FTSE 100 companies. These are analyzed quantitatively and qualitatively to explore variations in the subject of disclosure and the narrative framing. Findings The findings identify a clear split across the types of water sustainability reporting according to the industrial sector and subject of disclosure, linking to different narratives used according to legitimacy pressures. Practical implications This paper finds that energy, materials and consumer staples sectors consistently outperform other sectors on the reporting of water issues and the scope which is covered. This has implications for the design of regulations and incentives to increase water sustainability management activities in large companies, which currently under-report. Social implications This paper highlights the need for policy implementation to further integrate water-related topics into company reporting and identifies situations where the narrative disclosed may distort the underlying situation that is being communicated. Originality/value This paper explores the narratives used in company reporting to identify the challenges related to water sustainability and the actions taken in response. This can contribute to developing a pathway towards increased water sustainability (e.g. through new policy design).