Water-related Disclosures by Food Producer Companies in South Africa

Abstract Purpose The purpose of this chapter is to examine the corporate water reporting of the selected South African listed food producers with regard to the activities of measuring, managing, engaging with their stakeholders, and disclosing of their water risks. Design/Methodology/Approach This chapter examined the sustainability and integrated reports of 14 food producer companies on the Johannesburg Stock Exchange (JSE), for the years 2013 and 2017. The company reports were examined using the Ceres Aqua Gauge™ as the framework. Findings The findings of this study are that there were improvements in water disclosure from 2013 to 2017. Most companies are disclosing the basic water reporting requirements. However, critical areas around stakeholder engagement and supply chain water management were found to be lacking. Originality/Value This research contributes to the body of knowledge around water disclosure and increases the awareness of water scarcity and poor water quality in South Africa. Furthermore, the study highlights that the food producers could be doing a lot more with regard to water sustainability in their businesses and the country.