Zhang, Linhan; Tang, Qingliang - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 3, pp. 592-616
Purpose: Water management is an emerging practice. This paper aims to propose a theoretical model of a corporate water … management system (WMS) and empirically explores whether superior water management improves water use performance. Design … management of our sample companies. Findings: Companies motivated to adopt self-discipline tend to proactively implement high …