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.
