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Using Formal Concept Analysis To Examine Water Disclosure In Corporate Social Responsibility Reports, Gary Kleinman, Chu Hua Kuei, Picheng Lee

Department of Accounting and Finance Faculty Scholarship and Creative Works

Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by the Global Reporting Initiative (GRI) and in the disclosure guidelines of the CEO Water Mandate. Assessments of water consumption and water withdrawal were cited more often in our sample firms' CSR reports. FCA results also identify the major focus of our sample firms as setting sustainable water management goals and …