Literature Review on Factors Influencing Corporate Water Disclosure

(Pages 2673-2682)

Noor Afzalina Mohamad*, Zalailah Salleh and Roshaiza Taha
Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu, 21030 Kuala Terengganu, Malaysia.


The existing literature and knowledge on factors affecting corporate water disclosures remain fragmented and not consistent. The mixed results require further investigations. Previous studies convinced that some important characteristics possessed by a company can motivate water disclosure practices while others evidenced that stake holders play significant role in driving company’s water disclosure practices. The objective of this manuscript is to review prior studies on corporate water disclosure and to identify factors affecting such disclosure, with specific focus on corporate characteristics and stakeholders’ pressure. Based on this review, the study indicates that company’s financial performance, size and categorization in water-sensitive industries contribute to explaining water disclosure practices. Stakeholders including shareholders, creditors, the government and media exposure are also possible determinants of corporate water disclosure.


Water disclosure, water reporting, stakeholders, shareholders, media exposure.

How to Cite:

Noor Afzalina Mohamad, Zalailah Salleh and Roshaiza Taha. Literature Review on Factors Influencing Corporate Water Disclosure. [ref]: vol.21.2023. available at:

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