Investigating corporate water information as a human right

The role of firm- and country-level factors

Datos Bibliográficos

ID22428014
AutoresMalisa Salsabila (University of Indonesia), Desi Adhariani (0000-0001-7232-7078, University of Indonesia, autor de correspondencia), Mahfud Sholihin (0000-0003-0773-4501, Universitas Gadjah Mada), Iman Harymawan (0000-0001-7621-6252, Airlangga University), Noor Adwa Sulaiman (0000-0001-5867-9077, University of Malaya)
Año2026
Páginas1-26
Fecha de publicación2026-07-02
Peer ReviewedSí
Open AccessNo
TipoARTICLE
RevistaSocial Responsibility Journal (JOURNAL)
Identificadores de la revistaISSN: 1747-1117 • E-ISSN: 1758-857X
EditorialEmerald (PUBLISHER)
DOI10.1108/srj-01-2026-0047
OpenAlexW7166881730
IdiomaEN
Referencias citadas42

Purpose Water has become an environmental crisis that threatens human life in the past decade. This has prompted various parties to be aware of their contribution to preventing a more severe water crisis, including companies, which either directly or indirectly contribute to the water crisis. This study aims to examine whether corporate water information can be conceptualised as a human right by analysing the role of corporate human rights (HR) commitment and governance mechanisms and by assessing how national culture and public visibility shape these associations. Design/methodology/approach Corporate water disclosure is operationalised using a Refinitiv water-efficiency policy score, which captures policy-level, publicly reported information on firms’ formal water-efficiency commitments. The study uses a quantitative cross-country design using panel data from 135 non-financial firms (675 firm-year observations) across three developed and three developing countries over the period 2017–2021. Random-effects panel regression is used to test the direct effects of HR commitment and corporate social responsibility (CSR) committees on corporate water disclosure, as well as the moderating roles of national culture and public visibility. Findings The results show that corporate commitment to HR is positively associated with policy-based corporate water information disclosure, supporting the view that access to water-related information can be framed as a HR issue. Public visibility strengthens this association. In contrast, disclosure-constraining cultural dimensions, namely power distance, masculinity and individualism, weaken the relationship between HR commitment and water-related disclosure, while disclosure-enabling cultural dimensions, namely uncertainty avoidance and long-term orientation, do not show a significant moderating effect. Contrary to expectations, the presence of a CSR committee is negatively associated with policy-based corporate water information disclosure in the main model. This finding suggests that the mere existence of formal CSR governance structures may not be sufficient to improve water-related disclosure and raises questions about symbolic versus substantive sustainability governance. Practical implications The findings highlight the importance of public scrutiny and institutional context in encouraging substantive water disclosure and question the effectiveness of formal CSR governance structures. Social implications By framing water information as a human right, the study underscores the societal importance of transparency in corporate water management for safeguarding access to water resources. Originality/value This study provides novel empirical evidence by positioning corporate water information disclosure as a HR issue rather than solely an environmental or sustainability concern. It extends business and HR theory and stakeholder theory by integrating institutional and visibility perspectives in explaining ethical disclosure practices.

Corporate governance · Corporate social responsibility · Hofstede's cultural dimensions theory · Human rights · Panel data · Uncertainty avoidance · Visibility · Corporate Social Responsibility Reporting · Energy, Environment, Economic Growth · Environmental Sustainability in Business