IDEAS home Printed from
   My bibliography  Save this book chapter

Value-Oriented and Rental Approach in of Private Water Utilities Companies

In: Integrated Reporting


  • Ninel Nesheva-Kiosseva

    (New Bulgarian University)


The aim of this essay is to explore theoretically the possibility of using the value-oriented and rental approach in estimating the performance of water utility companies (WUC) in their integrated reporting ( ). The first part of the chapter deals with the issue of value and valuation of water in relation to the characteristics of water in the International Framework of IR, 2013 and other international “water documents”. Based on this an attempt is made at specifying the structure of the capital of water utility companies (WUC) by integrating water as a natural capital to its Full value. The second part examines the possibility of using the rental approach in assessing the profits of companies and clarifying their business model. The two approaches are important for assessing the added value, business model, strategy and reputation created by these companies, as they are key elements of integrated reporting.

Suggested Citation

  • Ninel Nesheva-Kiosseva, 2019. "Value-Oriented and Rental Approach in of Private Water Utilities Companies," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Mara Del Baldo (ed.), Integrated Reporting, chapter 0, pages 219-240, Springer.
  • Handle: RePEc:spr:csrchp:978-3-030-01719-4_12
    DOI: 10.1007/978-3-030-01719-4_12

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:csrchp:978-3-030-01719-4_12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.