2026-04-28T06:12:45Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/108892025-09-26T00:05:54Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

Mesa Pérez, Enrique Mateo Márquez, Antonio Jesús Carrión Moneo, Elena Antonini Morales, Carla 2025-09-25T07:45:11Z 2025-09-25T07:45:11Z 2025-06 2040-8021 https://hdl.handle.net/10259/10889 10.1108/SAMPJ-07-2023-0453 2040-803X Purpose: This paper aims to investigate the foundations of corporate water risk reporting boundaries from an enterprise risk management perspective. To be more precise, the authors take the case of the CDP Water Security Questionnaire (WSQ) and explore the evolution of questionnaire itself as well as current corporate water risk reporting practices. Design/methodology/approach: This paper draws upon enterprise risk management theory to explore the evolution of reporting boundaries contained in the design of the WSQ. This paper also performs an empirical study using the content analysis of a homogeneous sample of 470 companies comprising 1,880 responses to the WSQ for the period 2018–2021. Findings: The analysis shows that despite the tendency for the questionnaire’s design to focus on risk reporting and to align with other water reporting initiatives, both questions and responses remain severely limited. More precisely, evidence suggests that corporate water risk reporting is still strongly focused on direct impacts. Furthermore, the majority of water risk direct impacts are only recognized and are not subsequently assessed in the reports. Thus, the reports fail to provide the full picture of corporate water risk across global supply chains along with, arguably, a lack of discharge of corporate responsibility. Practical implications: Policymakers, corporations and academics may use these results to set out a future agenda for enhanced corporate water risk reporting. Social implications: The effective use of water resources is vital to human survival, but only a limited number of studies have addressed this problem. This paper focuses on this highly important issue and concludes that the definition of corporate water risk reporting boundaries is relevant to improvements in water security. Originality/value: To the best of the authors’ knowledge, this paper provides the first comprehensive assessment of corporate water risk reporting boundaries. We are also gratified to the financial support received from the Spanish Ministry of Science and Innovation (PID2019-104163RA-I00; PID2021- 122389OB-I00; and TED2021-129520B-I00) and the Junta de Castilla y León (BU069P20). application/pdf eng Emerald Sustainability Accounting, Management and Policy Journal. 2025 https://doi.org/10.1108/SAMPJ-07-2023-0453 info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica, Técnica y de Innovación 2017-2020/PID2019-104163RA-I00/ES/CONSECUENCIAS ECONOMICAS E INDIVIDUALES DE LOS SISTEMAS DE CONTABILIDAD Y CONTROL DE GESTION/ info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023/PID2021-122389OB-I00/ES/INFORMACION DE SOSTENIBILIDAD PARA EL PACTO VERDE/ info:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2021-2023/TED2021-129520B-I00/ES/Movilización de la contabilidad y de los informes de sostenibilidad para la financiación de las transiciones ecológicas en el Antropoceno/ info:eu-repo/grantAgreement/Junta de Castilla y León//BU069P20//Contabilidad como instrumento mediador para la gobernanza de las organizaciones en el Antropoceno/ Atribución-NoComercial 4.0 Internacional http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess CDP Water Security Questionnaire Enterprise risk management Reporting boundaries Water security risk Evaluación del riesgo ambiental Informes de gestión Environmental risk assessment Corporation reports Corporate water risk reporting: the case of the CDP Water Security Questionnaire info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Sustainability Accounting, Management and Policy Journal