Benchmarking corporate water reporting in emerging economies: the case of Peru

Lisa Annita Bunclark, Gregory J. Scott

Producción científica: Contribución a una revistaArtículorevisión exhaustiva

4 Citas (Scopus)

Resumen

Purpose: This paper aims to develop a framework to examine corporate water reporting (CWR) that considers the context in emerging economies and determine if and how companies are addressing the distinct water-related challenges and opportunities that they face in any given location. Design/methodology/approach: This study combines a concise profile of the context of water resources management in Peru with a review of CWR guidelines and thematic content analysis of water information in sustainability reports for 34 companies operating in Peru. These data are then used to inform the development of a CWR typology via the use of a cluster analysis complemented by within-case and cross-case qualitative analysis of companies. Findings: This study highlights the incomplete nature of most CWR practices of companies in Peru, with an emphasis on internal firm operations. Where companies do provide information on water risk and stakeholder engagement, there is insufficient detail to provide a clear picture of contributions to sustainable water management at the local level. The main drivers for CWR in Peru appear to be pressure from international markets, regulation and other normative issues. Practical implications: The findings indicate that companies need to place more emphasis on the local context when reporting on water risks and activities, which could be achieved through the use of CWR frameworks that integrate both international and sectoral CWR guidelines, along with indicators related to good water governance, water, sanitation and hygiene service delivery and the sustainable development goals, as together they provide a more comprehensive reflection of the broader challenges and opportunities related to corporate water management. Originality/value: This paper presents the first framework specifically developed to evaluate CWR practices with consideration of the context of an emerging economy.

Idioma originalInglés
Páginas (desde-hasta)114-151
Número de páginas38
PublicaciónSustainability Accounting, Management and Policy Journal
Volumen13
N.º1
DOI
EstadoPublicada - 2021
Publicado de forma externa

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