What Constitutes Contemporary Corporate Water Accounting? A Review from a Management Perspective
Bibliographic Data
| ID | 14949795 |
|---|---|
| Authors | Katherine L Christ (0000-0003-4684-2062, University of South Australia Business School Australia, corresponding author), Roger L Burritt (Fenner School of Environment and Society The Australian National University Australia), Roger Burritt (0000-0001-5156-5376, Australian National University) |
| Year | 2017 |
| Volume | 25 |
| Issue | 2 |
| Pages | 138-149 |
| Publication date | 2017-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Sustainable Development (JOURNAL) |
| Journal identifiers | ISSN: 0968-0802 • E-ISSN: 1099-1719 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/sd.1668 |
| OpenAlex | W2604929252 |
| Language | EN |
| Citations received | 5 |
| References cited | 31 |
With growing recognition that management and measurement of water risks and opportunities are of ongoing concern to business, corporate water accounting has emerged as an innovation for corporate strategy and action. However, there is little prior research available for those looking for guidance in water accounting. The paper addresses this situation through a literature review, which identifies and discusses five key elements from the dispersed water accounting literature: level of analysis, type of data, timeframe, categorization and evaluation of water risks, and transdisciplinarity. Through these elements a framework for effective corporate water accounting is revealed, important internal and external relationships highlighted and guidance about the elements of this innovation provided for academics, practitioners and policy‐makers such that water threat can be converted to water opportunity. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Business · Categorization · Knowledge management · Management accounting · Social science · Sociology · Transdisciplinarity · Computer Science · Sustainable Supply Chain Management · Water Quality and Pollution Assessment · Water resources management and optimization · Accounting
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| Citations per year | 1 |
|---|---|
| Citation span | 2021 - 2026 (6) |
| Highly cited | No |