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SDG water disclosure around the globe

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Md Alamgir Jalil
  • Silvia Gaia
  • Chaoyuan She

Abstract

This chapter investigates how companies disclose their commitment to achieving water-related SDGs, by analysing the quantity and quality (in terms of tone, readability and length) of the narrative disclosures provided in corporate sustainability reports concerning water-related SDGs (SDG 6 and SDG 14). By focussing on a sample of 143 international companies operating in the period 2016-2020 in sectors characterised by high or medium operational sensitivity to water, this study shows a very shallow engagement of corporations with SDG water-related disclosures. It also shows that when SDG water-related disclosures are provided, companies prefer to discuss more environmental aspects of water disclosure (SDG 14) than social aspects (SDG 6). Finally, our findings reveal that disclosures on water-related SDGs are biased, as firms tend to highlight more positive aspects of their water-related performance, and use texts that are more complex and difficult to understand.

Suggested Citation

  • Md Alamgir Jalil & Silvia Gaia & Chaoyuan She, 2024. "SDG water disclosure around the globe," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 23, pages 418-430, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_23
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00035
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