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Digital Corporate Social Responsibility Reporting in the Water Industry

Author

Listed:
  • Rita Almeida

    (Universidad de Sevilla)

  • José Ángel Pérez-López

    (Universidad de Sevilla)

  • Rute Abreu

    (Guarda Polytechnic Institute, IPG-UDI, IPCA-CICF, IPV-CISed)

Abstract

Companies in the Water Industry present digital Corporate Social Responsibility (CSR) agenda and, also, the social and environmental commitment to their stakeholders through the websites. The purpose of this research is to assess the digital CSR in Portuguese companies of the Water Industry. Furthermore, the research examines factors that impacts on the digital status of the online disclosure. The authors analyze the CSR information published on their websites of the Portuguese companies, operating in bottle water industry using empirical analysis. The data was collected based on the Global Reporting Initiative (GRI 2021a) standards that details the level of disclosure in this industry and highlight areas of underreporting. The results point to factors that need to improve to companies’ digital CSR report good practices and weak points based on the companies’ size, number of employees and turnover as factors that influence this level of disclosure.

Suggested Citation

  • Rita Almeida & José Ángel Pérez-López & Rute Abreu, 2022. "Digital Corporate Social Responsibility Reporting in the Water Industry," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(11), pages 3929-3947, September.
    • Handle: RePEc:spr:waterr:v:36:y:2022:i:11:d:10.1007_s11269-022-03132-1
    DOI: 10.1007/s11269-022-03132-1
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