A quantitative study on sustainability reporting over the past 20 years in the water utilities sector [articol]

Abstract

The purpose of reporting as communication or assessment tool has rendered it more attractive for organizations. The emergence of standardized frameworks which can be used for benchmarking was a step forward for sustainability reporting. In this context, water utilities are understudied with regards to sustainable development reporting. As such, the current work explores, from a quantitative perspective, reporting initiatives in the water utilities sector over the past 20 years, by using the GRI Sustainability Disclosure Database.