Work

Water sustainability disclosures in agriculture sector

Year: 2025

Type: article

Abstract: This study presents a systematic bibliometric review of water sustainability disclosures in agricultural companies, employing the four-phase PRISMA 2020 methodology to analyze 257 peer-reviewed publications from 2015 to 2024. The findings revealed a significant rise in research activity driven by global sustainability regulations and corporate accountability measures. Co-occurrence and Latent Dirichlet Allocation (LDA) analyses identified dominant themes, including corporate sustainability practices, green agricultural initiatives, and regulatory compliance, while highlighting gaps in community-based land management and localized water use strategies. A content analysis of the five most-cited articles indicated that regulatory frameworks (e.g., GRI, SASB, and IR) could enhance transparency. However, inconsistencies persisted in integrating water disclosures with financial and strategic decision-making. Geographical distribution analysis revealed that developed nations led in publication output, whereas emerging economies demonstrated increasing engagement. Despite progress, heterogeneity in disclosure practices and limited standardization hindered cross-sector comparability. The study concludes that future research should prioritize interdisciplinary frameworks integrating financial, environmental, and governance dimensions to improve water sustainability reporting and stakeholder engagement. This research provides critical insights for policymakers, corporations, and academics to enhance sustainability disclosures and promote transparent, accountable, and data-driven water management in agriculture.

Source: Sustainable Futures

DOI: 10.1016/j.sftr.2025.100593

Authors: Indah Fajarini Sri Wahyuningrum, Muhammad Thariq Sani, Annisa Sila Puspita, Hadrian Geri Djajadikerta, Terri Trireksani, Mochamad Arief Budihardjo

Institutions: State University of Semarang, Diponegoro University, Curtin University, Murdoch University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Clean water and sanitation, Zero hunger

Open Access status: gold

Estimated APC paid: $2,340