Revue algérienne d'économie et gestion
Volume 19, Numéro 2, Pages 333-353
2025-12-12

Do Water Accounting Disclosure Matter For Water Resource Sustainability?



Authors : Fidiana Fidiana . Retnani Endang Dwi . Widyawati Dini .

Abstract

This study aims to examine the breadth of water accounting disclosure in public companies. This research uses a list of companies with the SRI-Kehati index in 2024. Based on an in-depth review of the reports that were successfully accessed on the website managed from November 2024 to February 2025, this research found that companies generally report their sustainability agendas and initiatives with the main consideration of meeting regulatory demands, not on the awareness that sustainability is a business responsibility. Success in the sustainability aspect is often narrated by the presence or absence of public complaints. This is a concern and a common issue that this sustainability agenda has not become a common awareness, but only for legitimacy

Keywords

sustainability ; water ; accountability ; sri-kehati

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