Corporate water disclosure: Fitting together corporate life cycle, sustainability strategies, and environmental management team
Informasi
JurnalSustainable Futures
PenerbitElsevier Ltd
Volume & EdisiVol. 11
Halaman -
Tahun Publikasi2026
ISSN26661888
Jenis SumberScopus
Abstrak
Water scarcity is a growing global issue, making corporate water management increasingly critical. Although the literature on corporate water disclosure is growing, existing studies remain limited and mainly focus on governance-driven determinants, leaving organizational factors underexplored. The study investigates the link between the corporate life cycle, sustainability strategy, and environmental management teams with corporate water disclosure. Analyzing data from 2014 to 2022, the research employs panel data regression to explore the relationship. The findings show that the corporate life cycle, sustainability strategy, and environmental management teams have a significant role in impacting water disclosure. Companies in the maturity stage tend to be more transparent due to pressures from stakeholders. Additionally, a strong sustainability strategy encourages openness in water management, promoting environmental responsibility. Furthermore, the presence of an environmental management team significantly enhances a company's water disclosure. The practical implications of the study emphasize the need for companies to improve corporate life cycle, sustainability strategies, and the integration of environmental management teams to strengthen water disclosure, supporting better decision-making and long-term success. © 2026 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC license. http://creativecommons.org/licenses/by-nc/4.0/
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