Szczegóły publikacji
Opis bibliograficzny
Integrated impact assessment framework for corporate water management: linking basin constraints, environmental metrics and financial materiality / Magdalena GAZDA-GRZYWACZ, Przemysław GRZYWACZ // Environmental Impact Assessment Review ; ISSN 0195-9255 . — 2027 — vol. 122 art. no. 108661, s. 1–15. — Bibliogr. s. 14–15, Abstr. — Publikacja dostępna online od: 2026-08-04
Autorzy (2)
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 169575 |
|---|---|
| Data dodania do BaDAP | 2026-09-23 |
| Tekst źródłowy | URL |
| DOI | 10.1016/j.eiar.2026.108661 |
| Rok publikacji | 2027 |
| Typ publikacji | artykuł w czasopiśmie |
| Otwarty dostęp |  |
| Czasopismo/seria | Environmental Impact Assessment Review |
Abstract
Water-related pressures are increasingly recognised as a critical challenge for environmental management, corporate decision-making and sustainability reporting. Under the European Sustainability Reporting Standards (ESRS E3), companies are expected to assess water-related impacts, risks and dependencies in relation to local environmental conditions and financial materiality. However, existing approaches, including Water Footprint Assessment (WFA), Life Cycle Assessment (LCA) and basin-based governance under the Water Framework Directive (WFD), remain fragmented and do not provide a coherent methodology for translating basin-level pressures into corporate disclosures. This study develops an integrated impact assessment framework for corporate water management through a structured synthesis of environmental assessment methods, regulatory requirements and water governance approaches. The framework was developed through qualitative analysis of scientific literature, policy documents and reporting guidance relevant to water-related assessment and disclosure. The analysis identified four key integration challenges: scale mismatches between basin and organisational levels, limited operationalisation of environmental thresholds, inconsistent treatment of proxy data and uncertainty, and the absence of mechanisms linking environmental pressures with financial materiality. In response, the proposed framework combines asset–basin mapping, water inventory analysis, basin contextualisation, hotspot identification and reporting functions within a single assessment structure. Application to an illustrative industrial case demonstrates how basin-level conditions can alter the interpretation of water use, support identification of operational hotspots and improve the prioritisation of cleaner production actions and risk mitigation measures. The proposed approach strengthens the decision relevance of water-related assessment by linking environmental metrics with corporate reporting and financial implications. It provides a structured basis for supporting ESRS E3 implementation and highlights the need for future policy development on basin-level allocation mechanisms, uncertainty disclosure and context-based corporate water reporting.
