The Impact of Regional Water Stress on Corporate Water Efficiency
Información del evento
- Lugar:
- Universidad Pablo de Olavide
- Dirección:
Edificio 7, 3ª planta, Sala multiusos 30
- Inicio:
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- Finalización:
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- Presencial
Ponentes:Prof. Hans Van der Heijden. University of Sussex.
. Prof Hans van der Heijden PhD is a Professor of Accounting at the University of Sussex Business School, and the director of H2 Software Ltd, a software development company. He holds a Ph.D. in Business Management from Erasmus University Rotterdam. Before his academic career, he worked at PwC in Amsterdam. His research focuses on AI and data analytics in accounting and auditing. Applications include accounting education, accounting for health care and water accounting. His publications have appeared in a range of journals including MIS Quarterly, Journal of Business Research, Decision Support Systems, British Accounting Review, Behavioral Research in Accounting, European Journal of Information Systems, and European Journal of Operations Research. According to Google Scholar, his work has been cited over 12,000 times.
He is currently on the board of Accounting Information Systems and Emerging Technologies (AISET), a Special Interest Group at the British Accounting & Finance Association, and he is an Associate Editor for the British Accounting Review.
Drawing on a combination of resource dependence and induced innovation theories, we study the effects of regional water stress on corporate water efficiency and financial performance of firms headquartered in the region. We document three main findings. Firstly, there is a positive effect of regional water stress on corporate water efficiency. Secondly, this effect is more pronounced with firms in water-intensive sectors. Thirdly, we find an association between water efficiency and firms' financial performance, such that financial performance improves at higher levels of water efficiency. Overall, our findings highlight that regional water stress plays a key role in determining corporate water efficiency and financial performance.