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

Katherine Leanne Christ · Roger Leonard Burritt

38 citations0/0 files storedSustainable Development

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Accounting and Financial Management Corporate Social Responsibility Reporting Water-Energy-Food Nexus Studies

Abstract

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

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2012Transdisciplinary research in sustainability science: practice, principles, and challenges 2013A review of transdisciplinary research in sustainability science 2010Sustainability accounting and reporting: fad or trend?2009Sustainability accounting for companies: Catchphrase or decision support for business leaders?2006Integrative management of sustainability performance, measurement and reporting 2002Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools 2014Measuring and managing sustainability performance of supply chains 2011Carbon Management Accounting: Explaining Practice in Leading German Companies

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