Abstract
The aim of this essay is to explore theoretically the possibility of using the value-oriented and rental approach in estimating the performance of water utility companies (WUC) in their integrated reporting (<IR>).
The first part of the chapter deals with the issue of value and valuation of water in relation to the characteristics of water in the International Framework of IR, 2013 and other international “water documents”. Based on this an attempt is made at specifying the structure of the capital of water utility companies (WUC) by integrating water as a natural capital to its Full value.
The second part examines the possibility of using the rental approach in assessing the profits of companies and clarifying their business model.
The two approaches are important for assessing the added value, business model, strategy and reputation created by these companies, as they are key elements of integrated reporting.
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Nesheva-Kiosseva, N. (2019). Value-Oriented and Rental Approach in <IR> of Private Water Utilities Companies. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_12
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