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What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective

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  • Igor Álvarez Etxeberria
  • Eduardo Ortas
  • Stefan Schaltegger
  • Katherine L. Christ
  • Roger L. Burritt

Abstract

With growing recognition that management and measurement of water risks and opportunities are of ongoing concern to business, corporate water accounting has emerged as an innovation for corporate strategy and action. However, there is little prior research available for those looking for guidance in water accounting. The paper addresses this situation through a literature review, which identifies and discusses five key elements from the dispersed water accounting literature: level of analysis, type of data, timeframe, categorization and evaluation of water risks, and transdisciplinarity. Through these elements a framework for effective corporate water accounting is revealed, important internal and external relationships highlighted and guidance about the elements of this innovation provided for academics, practitioners and policy‐makers such that water threat can be converted to water opportunity. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Suggested Citation

  • Igor Álvarez Etxeberria & Eduardo Ortas & Stefan Schaltegger & Katherine L. Christ & Roger L. Burritt, 2017. "What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective," Sustainable Development, John Wiley & Sons, Ltd., vol. 25(2), pages 138-149, March.
    • Handle: RePEc:wly:sustdv:v:25:y:2017:i:2:p:138-149
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    Cited by:

    1. Seidl, Constantin & Wheeler, Sarah Ann & Zuo, Alec, 2020. "High turbidity: Water valuation and accounting in the Murray-Darling Basin," Agricultural Water Management, Elsevier, vol. 230(C).
    2. Yu‐Lin Chen & Mei‐Chu Huang, 2023. "Water usage reduction and CSR committees: Taiwan evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1070-1081, May.
    3. Claudia Dias & Ricardo Gouveia Rodrigues & João J. Ferreira, 2022. "Linking natural resources and performance of small agricultural businesses: Do entrepreneurial orientation and environmental sustainability orientation matter?," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(4), pages 713-725, August.
    4. Thomas A. Tsalis & Ioannis E. Nikolaou & Konstantinos P. Tsagarakis, 2020. "A benchmarking–scoring methodology for assessing the water risk disclosures of water utilities," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(7), pages 6473-6493, October.
    5. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).

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