TY - JOUR AU - Mesa Pérez, Enrique AU - Mateo Márquez, Antonio Jesús AU - Carrión Moneo, Elena AU - Antonini Morales, Carla PY - 2025 SN - 2040-8021 UR - https://hdl.handle.net/10259/10889 AB - 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... LA - eng PB - Emerald KW - CDP Water Security Questionnaire KW - Enterprise risk management KW - Reporting boundaries KW - Water security risk KW - Evaluación del riesgo ambiental KW - Environmental risk assessment KW - Informes de gestión KW - Corporation reports TI - Corporate water risk reporting: the case of the CDP Water Security Questionnaire DO - 10.1108/SAMPJ-07-2023-0453 T2 - Sustainability Accounting, Management and Policy Journal ER -