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Water Disclosure And Financial Performance: The Case Of Cdp Water A-List Companies

Table 1:

Variable Description Measurement
Wdep Reporting or describing that adequate quantities of good quality freshwater is ‘vital’ or ‘important’ for their indirect and direct operations. Denoted by 1 if the company disclose and 0 if otherwise
Wacc Total water withdrawal volumes, total water consumption volumes, total water discharge volumes, water recycling/reuse.
Vchain Engaging or involving their value chain on water-related issues.
B_im Experienced detrimental water-related business impacts, Total financial value of impacts, subject to enforcement orders, penalties, fines and/or.
WRA Any measurement used for water risk assessment, e.g. frameworks.
Wrisk Physical risks, regulatory risks, reputational risks, technological risks, risks to value chain or direct operations, facilities at risks.
Wop Realizing water-related opportunities, water opportunities relating to water efficiency, water opportunities relating to resilience, water opportunities relating to products and services, water opportunities relating to markets.
Gov_s Board-level oversight of water issues, a documented water policy or rules that is publicly available, water-related issues into long-term business objectives, water-related outcomes from climate scenario analysis.
Tgoal Targets and goals that are monitored at the corporate level, setting Water, Sanitation & Hygiene (WASH) targets, setting water intensity reduction targets and setting supplier engagement targets.
Ltrade Recognised any linkages or trade-offs between water and other environmental impacts.
CoWD Total Corporate Water Disclosure The total of water disclosure item (all of the above item)
Mcapt Market Capitalization of the year Actual value
EPS Earnings Per Share Actual value
ROA Return on Assets Actual value
ROE Return on Equity Actual value
ROIC Return on Invested Capital Actual value
SP Average Share Price Actual value
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