Table 1. Coding of water governance... | Emerald Publishing

Table 1.

Coding of water governance disclosure per construct

Governance constructs	Coding of water governance disclosure
Governance constructs	0	1	2
G₁: The company indicates that it has EMS, and developed its own strategy	No disclosure	The company has an EMS for water-related issues	The company has an EMS and incorporated it into its water strategy
G₂: The company understands the context in which it operates in terms of water stress, flooding, water quality and regulatory uncertainty	No disclosure	Indicated that it understands the context	Provide more detail, such as flooding, water quality and regulatory uncertainty
G₃: The company includes water-related aspects as part of its business model	No disclosure	Shows that water is part of its business model	Provide more detail on the business model and water
Establish the awareness of some structure in the governance of water by identifying the following: G₄: The company has a director or senior staff member (board oversight) responsible for water governance	No disclosure	Has a senior representative for water governance	Very clearly (board oversight) embedded in the organisational structure
G₅: The company has water-related: policies, commitments, goals and targets, responsibilities, grievance, mechanisms and specific actions such as processes, programmes, and initiatives	No disclosure	Indicates some policies and procedures	Detail information about policies, commitments, resources, projects, programmes and initiatives

Governance constructs	Coding of water governance disclosure
Governance constructs	0	1	2
G₁: The company indicates that it has EMS, and developed its own strategy	No disclosure	The company has an EMS for water-related issues	The company has an EMS and incorporated it into its water strategy
G₂: The company understands the context in which it operates in terms of water stress, flooding, water quality and regulatory uncertainty	No disclosure	Indicated that it understands the context	Provide more detail, such as flooding, water quality and regulatory uncertainty
G₃: The company includes water-related aspects as part of its business model	No disclosure	Shows that water is part of its business model	Provide more detail on the business model and water
Establish the awareness of some structure in the governance of water by identifying the following:G₄: The company has a director or senior staff member (board oversight) responsible for water governance	No disclosure	Has a senior representative for water governance	Very clearly (board oversight) embedded in the organisational structure
G₅: The company has water-related: policies, commitments, goals and targets, responsibilities, grievance, mechanisms and specific actions such as processes, programmes, and initiatives	No disclosure	Indicates some policies and procedures	Detail information about policies, commitments, resources, projects, programmes and initiatives

(Own research)