International Decade for Action "Water for Life" 2005-2015rss RSS SubscribeEnglish Español

Corporate Water Disclosure Guidelines. Toward a Common Approach to Reporting Water Issues

Corporate Water Disclosure Guidelines. Toward a Common Approach to Reporting Water Issues
  • United Nations Global Compact. September 2014
  • These Corporate Water Disclosure Guidelines seek to advance a common approach to corporate water disclosure that addresses the complexity and local nature of water resources. In order to achieve this overarching goal, the Guidelines: (1)identify common corporate water disclosure metrics that support harmonization and comparability over time and across companies; (2) provide guidance on how companies can assess the water-related topics that are the most relevant to them and their stakeholders (as well as how to report this assessment process); (3) describe how companies can best report activities that are difficult to depict quantitatively, such as policy advocacy or engagement with nongovernmental organizations (NGOs), governments, suppliers, and communities; (4) align corporate water management with disclosure so as to enable companies to understand which information is most appropriate to report and how to generate water disclosure content. After an introductory chapter, the guidelines are divided into four sections: Section 2 `Aligning Disclosure with Corporate Water Management Practices┐ discusses the processes that underpin a company┐s water disclosure; Section 3 `Company Water Profile┐ describes how a company can offer a snapshot of its water management that a broad spectrum of audiences will easily understand; Section 4 `Defining What to Report┐ provides guidance on how companies can determine what water-related topics are relevant to the company and its stakeholders and what information is material to report, as well as how companies can report this process itself; Section 5 `Detailed Disclosure┐ provides in-depth guidance on the specific types of information that can be included in corporate water disclosures and discusses how companies can structure this information in a coherent manner.
  • Geographical coverage: Global
  • Main themes: Accounting, Communication, Corporate Social Responsibility, Information and data, Risk management, Sustainable development, Water efficiency, Water management, Water scarcity
  • Main target audience: Private sector
  • Main purpose: Guidance, Technical
  • Type of resource: Glossary, Guidelines
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Published in 2015