Water Disclosures Related to Water Reporting & CDP

Water is critically important both for governments and for businesses. At the global level, effective water management is recognized as one of the most pressing sustainability concerns in the world. In this context, corporate water disclosures have attracted increased interest from the investment community.

We adopt an experimental research design and utilize an eye-tracking device to provide an enhanced understanding of which factors users of corporate water disclosures, especially non-professional investors, consider most important in evaluating the quality of corporate water stewardship.

Furthermore, we seek to provide an enhanced understanding of the relative contribution of an independent assurance opinion on sustainability reporting.