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This paper aims to explore the potential for the labelling of the water footprint of products in an Australian context. It considers theoretical contribution and technical challenges of water labelling and in particular how non-fungible water extractions might be evaluated and communicated.

The paper examines the theoretical contribution of labels drawing on the sustainability typology articulated by Hopwood et al. and more recent claims that access to product-level environmental information may constitute a consumer right. The paper also explores labelling empirically via an extensive literature review and ten interviews with water regulators and commercial water users.

Water footprint reporting could make a significant contribution to public water literacy. Significant technical hurdles remain, however, in appropriately distinguishing differing impacts of water extractions as well as in relation to measurement, allocation and information overload. This suggests that labelling of complex products is currently infeasible but existing and emerging solutions to these issues suggest that labelling of simpler products is a realistic possibility.

Given the relatively small scope of interviews, the findings of this study might be triangulated with other research methods such as surveys and/or focus groups for the findings to be validated. Additionally, future research might focus on overcoming each of the challenges noted above for a particular product in order to bring water labelling closer to practical reality.

Labelling schemes offer improved corporate supply-chain accountability yet have received little attention in the social and environmental accounting literature to date. This paper therefore seeks to make a theoretical and empirical contribution to this emerging field of labelling in the area of water, a key sustainability issue.

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.

This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.

Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.

This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.

The purpose of this paper, conducted within an emerging market context, was to investigate the influence of colour in packaging on the purchase intent of consumers for bottled water. Colour, whether in branding or packaging, has always been an important attribute in attracting the attention of consumers. For years, bottled water packaging has largely centred on the colours blue and white. The study looked into the effect of cold colours, warm colours and neutral colours on the purchase intent for bottled water. It also analysed the influence of the demographic variables of age group, gender, language and income group on colour preferences of the product.

An experimental design was utilised for the purposes of this study. Data were collected by means of a mall intercept survey of South African consumers within suburban supermarket stores.

The findings determined that while consumers appear somewhat indifferent between colours, there is a greater preference for neutral colours as opposed to cold and warm colours in bottled water packaging. It was also determined that income has a significant influence in colour preference for bottled water, with lower income groups preferring cold and warm colours and higher income groups preferring neutral colours.

This suggests that marketers of bottled water ought to pay close attention to these signals and optimise packaging accordingly. In particular, this study suggests that tailored coloured packaging can be used to target specific income groups in a more appropriate manner. This is particularly pertinent in an emerging market context, where income disparities are extremely prevalent. Small- and medium-sized enterprises (SMEs) and entrepreneurs can seize this opportunity to introduce niche products and stimulate innovation in a relatively stagnant marketplace.

As discovered in the course of this research, few studies have been undertaken to examine the effect of colour in packaging in the context of emerging markets and, notably, sub Saharan Africa. As such, the authors believe this is a significant contribution to the knowledge base. It is hoped that the results of this study will assist marketers, SMEs and entrepreneurs in improving understanding of how colours differentiate a product, particularly in a commodity merchandise category such as bottled water, the knowledge of which may be leveraged to tailor the positioning in the market.

The University of A Coruña (UDC) elaborated the SOSTAUGA project, aiming to reach a higher sustainable level of its water management. SOSTAUGA defined four priority points of action: the restoration of the natural courses on the campus; the adoption of an ecological sanitation model; the sustainable management of urban runoff; and the reduction of water consumption in university facilities and activities. This paper aims to present the methodology, the actions and the results related to the reduction of water consumption and the potential for the use of endogenous resources.

The agents involved were the senior management of the centres, the committees of the Green Campus, the scholarship students and the Office for the Environment. Several actions have been experienced: audit of water consumption in sanitary services; flow reduction in washbasin taps by means of valve adjustment (and repair of the valves when necessary); replacement of tap aerators with other more eco-efficient ones; replacement of faucets; introduction of dual-flush (DF) in cisterns; and information to users (eco-label).

Water audit reached 68% of the total number of washbasins and tanks in the UDC. Efficient aerator installation covered 16% of taps and valve adjustment covered the further 33.5% and provided flow reduction of 42%. Another 20% of valve units required repair. The current situation in toilets combines tankless flush valves and cisterns with single flush mechanisms. The introduction of DF mechanisms was assessed and proposed. The cost of these actions was very low, as evidenced by the investment return period while showing a high potential for user awareness.

Both from the environmental (water saving) and from the economic and social points of view, this study shows that similar projects aimed at the efficient and rational use of water are applicable to the universities and other public and private schools, with potentially positive results on sustainability and people awareness.

The report of the Departmental Committee on the Irish butter industry to the Department of Agriculture and Technical Instruction for Ireland was issued on March 23 as a parliamentary paper. Mr. J. R. CAMPBELL was chairman of the Committee, and the other members were Mr. T. CARROLL, Mr. E. G. HAYGARTH‐BROWN, Lord CARRICK, and Mr. A. POOLE WILSON, with Mr. D. J. MCGRATH as secretary. The Committee were appointed:—

Describes the importance of estimating energy requirements and the relationship between energy expenditure and requirements. To estimate habitual expenditure, and hence requirements, it is necessary to make measurements over long enough periods to take account of daily variation in expenditure (e.g weekday versus weekend) and the methodology adopted should not require that the subjects leave their normal environment or alter their typical activity pattern. Discusses traditional methods of measuring energy expenditure together with their limitations. Outlines the advantages of the doubly labelled water method for estimating habitual energy expenditure and describes the theoretical basis of the method. However, to estimate requirements as described by recent Department of Health and FAO/WHO/UNU reports requires the application of both the doubly labelled water method and traditional methodologies. Also discusses the usefulness of simultaneous heart rate monitoring.

The aim of this chapter is to determine the need for water management and accounting.

This chapter first gives an overview of water-related business risks and exposes the need for sound corporate water management and accounting; it then critically examines water-related issues from an accountability perspective. Furthermore, it gives an overview of Australian Standardised Water Accounting (SWA) and General Purpose Water Accounting (GPWA) as possible practices to strengthen water disclosure.

The present study confirms the need for, and the importance of, transparent, high-quality, credible and comparable water disclosure. Water is considered a public good and involves a public interest and, consequently, public responsibility for its usage, management and protection. Following this line of reasoning, the chapter draws attention to the need for accountability to be ‘public’ or at least shared between crucial stakeholders (government – at national and international levels, water industries, communities, environmentalists, NGOs, etc.).

Company efforts are commonly focused on internal and self-referred operations. The different and conflicting uses that may be made of water, and the fact that water is geographically and temporally sensitive, necessitate a search for more flexible and more extended forms of accountability. An implication of these findings is the need and opportunity to switch focus from a single/private perspective to a more general/public one, with benefits for all the stakeholders.

This research enhances our understanding of water management and accounting and may serve as a sound base for future studies on this challenging topic.

Nutritionists are still using methods for measuring energy expenditure which were developed over a century ago. This article by A.M. Prentice, PhD, Head of Human Calorimetry Group, Dunn Clinical Nutrition Centre, describes a completely new approach involving the use of stable isotopic tracers.