SHS Web Conf.
Volume 36, 2017The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|Number of page(s)||10|
|Published online||24 July 2017|
The Development and Application of Water Governance Matrix: A Case of Malaysia
Department of Accounting, Universiti Tenaga Nasional, Sultan Haji Ahmad Shah Campus, 26700 Muadzam Shah, Pahang, Malaysia
* Corresponding author’ email: Bakhtiar@uniten.edu.my
The study proposes a framework (in the form of a matrix) to map organisations on their level of water-related risk, taking into consideration ‘industry intensity’ and ‘corporate commitment towards water protection and preservation’. On the basis of Ceres (2011), ‘industry intensity’ is measured as either low, medium, or high. Furthermore, ‘corporate commitment’ - measured along the same classification (low, medium, or high) – is based on the extent of corporate disclosure of water policies, initiatives, and performance. These indicators are then aggregated and used to develop a matrix - called Water Governance Matrix (WaGM) - which measures the level of riskiness of an organisation towards water - high (red), moderate (yellow), and low (green). An exploratory study of 30 top public listed companies in Malaysia reveals that only one company falls under the low-risk category, while more than 50% falls under the high-risk category; mainly due to low corporate water disclosure. This innovative matrix is of importance for organisations to monitor and manage their water risk and for stakeholders to make informed investment and other decisions about the organisations.
Key words: water governance / industry intensity / content analysis / Malaysia
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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