Ranking Water Transparency of Dutch Stock-Listed Companies
Marissa H. Linneman,
Arjen Y. Hoekstra and
Wouter Berkhout
Additional contact information
Marissa H. Linneman: Twente Water Centre, University of Twente, P.O. Box 217, 7500 AE Enschede, The Netherlands
Arjen Y. Hoekstra: Twente Water Centre, University of Twente, P.O. Box 217, 7500 AE Enschede, The Netherlands
Wouter Berkhout: Royal HaskoningDHV, P.O. Box 1132, 3800 BC Amersfoort, The Netherlands
Sustainability, 2015, vol. 7, issue 4, 1-19
Abstract:
A growing world population, changing consumption patterns and climate change are affecting water demands, water scarcity and water quality worldwide, while at present, few companies are incorporating good water stewardship. In order to create awareness on this issue and provide an incentive for companies to improve the water performance in their operations and supply chain, a method for ranking companies based on their water transparency has been developed. The method consists of a checklist that can be completed on the basis of information from annual reports, sustainability reports and websites of companies. This is the first time a ranking of companies regarding water transparency has been carried out. Results show that there are large differences in transparency between and within sectors and that companies are reporting more about their operations than their supply chain.
Keywords: corporate social responsibility; water disclosure; ESG risk rating; water risk; water stewardship; sustainability (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (8)
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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:7:y:2015:i:4:p:4341-4359:d:48144
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