Corporate Water Accounting: An Analysis of Methods and Tools for ...

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4 Table of Contents Executive Summary 6 I. Introduction 11 Problem statement 11 Project background 11 Corporate water accounting in context 13 II. Understanding Water Accounting Needs and Mechanisms 15 Operational efficiency, product eco-design, sustainable manufacturing 15 Water risk assessment/identification (e.g., “hotspotting”) 16 Managing water impacts/water stewardship response 17 Communicating water risk/performance with stakeholders 18 III. Origins, Objectives, and Structure of Methods and Tools 19 Water Footprinting (as managed by the Water Footprint Network) 19 Life Cycle Assessment 21 WBCSD Global Water Tool 23 GEMI Water Sustainability Tools 24 Financial and personnel requirements for water accounting methods and tools 25 IV. Identifying Water-Related Business Risks 28 The interplay between water-related impacts and business risks 28 The range of water risks 28 Water Footprinting 29 Life Cycle Assessment 30 WBCSD Global Water Tool 30 GEMI Water Sustainability Tools 31 V. Understanding and Responding to Impacts on Watersheds, Ecosystems, and Communities 32 Limitations with water-related impact assessments 32 Water Footprinting 33 Life Cycle Assessment 34 WBCSD Global Water Tool 35 GEMI Water Sustainability Tools 35 VI. Accounting for Industrial Effluent and Water Quality 36 Dilution water and the gray Water footprint 36 Direct assessment of contaminant load into waterways / LCA approach to water quality 37 WBCSD Global Water Tool 38 GEMI Water Sustainability Tools 38
5 VII. Conveying Water Information to Stakeholders 40 Third-party water disclosure metrics and protocols 40 Water Footprinting 41 Life Cycle Assessment 42 WBCSD Global Water Tool 42 GEMI Water Sustainability Tools 43 VIII: Data Limitations 44 IX. Water Accounting and Other Sustainability Accounting Methods 46 Carbon accounting 46 Ecological Footprinting 47 Compatibility of sustainability accounting methodologies 47 X. Advancing Corporate Water Accounting Practices 49 Works Cited 52 Appendix A: List of Research Advisory Committee Members 53 Appendix B: Key Players in Corporate Water Accounting 54 Appendix C: Acronyms 58 List of Boxes Box 1: SABMiller and Water Footprinting 20 Box 2: Unilever, Water Footprinting, and Lca 23 Box 3: Dow Chemical’s Use of The Wbcsd & Gemi Online Tools 24 List of Figures Figure 1: The Role of Water Accounting in Advancing Sustainable Water Management 14 Figure 2: Examples of Water-related Risk Throughout the Value Chain 29 Figure 3: An Example of Water Footprinting Study Visualization 41 List of Tables Table 1: Summary of Objectives, Scope, and Structure for Major Corporate Accounting Methodologies and Tools 27 Table 2: Summary of Accounting Approaches to Water-related Impacts 35 Table 3: Summary of Accounting Approaches for Water Quality and Industrial Effluent 39
Page 1 and 2: CORPORATE WATER ACCOUNTING An Analy
Page 3: 3 Preface The United Nations Enviro
Page 7 and 8: 7 seeking to use existing methods a
Page 9 and 10: 9 ES-1 Summary of Findings on Corpo
Page 11 and 12: 11 I. Introduction Problem statemen
Page 13 and 14: 13 the standards-setting community;
Page 15 and 16: 15 II. Understanding Water Accounti
Page 17 and 18: 17 ficiency may also help companies
Page 19 and 20: 19 III. Origins, Objectives, and St
Page 21 and 22: 21 confusion. For the purpose of th
Page 23 and 24: 23 is that often one does not know
Page 25 and 26: 25 • Water Management Risk Questi
Page 27 and 28: 27 Summary of Scope and Structure f
Page 29 and 30: 29 services to effectively manage a
Page 31 and 32: 31 assessment of relative water ris
Page 33 and 34: 33 relevance than 20,000 gallons of
Page 35 and 36: 35 the functional unit-relative res
Page 37 and 38: 37 Limitations While the concept of
Page 39 and 40: 39 Summary of Accounting Approaches
Page 41 and 42: 41 what is asked of companies in re
Page 43 and 44: 43 assessment. Furthermore, the Too
Page 45 and 46: 45 of the watersheds in which they
Page 47 and 48: 47 to assess business risks. Carbon
Page 49 and 50: 49 X. Advancing Corporate Water Acc
Page 51 and 52: sustainable water management in gen
Page 53 and 54: 53 Appendix A: List of Research Adv
Page 55 and 56:
55 Overview of LCA entities (partic
Page 57 and 58:
57 competitive advantage. Such a ce
Page 60:
The Ten Principles of the United Na
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