Dubai Electricity and Water Authority (DEWA): a case study on sustainability
Purpose – The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs. D...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2025-01-01
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| Series: | Journal of Business and Socio-Economic Development |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JBSED-08-2022-0084/full/pdf |
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| author | Amjad Suri Abdullah Al-Hadrami Adel Sarea Ali ElAsad |
| author_facet | Amjad Suri Abdullah Al-Hadrami Adel Sarea Ali ElAsad |
| author_sort | Amjad Suri |
| collection | DOAJ |
| description | Purpose – The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs. Design/methodology/approach – This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues. Findings – With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting. Originality/value – This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports. |
| format | Article |
| id | doaj-art-4180b438ca6148bda4a6ccd7303596d4 |
| institution | Kabale University |
| issn | 2635-1374 2635-1692 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | Journal of Business and Socio-Economic Development |
| spelling | doaj-art-4180b438ca6148bda4a6ccd7303596d42025-01-15T07:01:30ZengEmerald PublishingJournal of Business and Socio-Economic Development2635-13742635-16922025-01-0151849810.1108/JBSED-08-2022-0084Dubai Electricity and Water Authority (DEWA): a case study on sustainabilityAmjad Suri0Abdullah Al-Hadrami1Adel Sarea2Ali ElAsad3Higher Colleges of Technology, Fujairah, United Arab EmiratesHigher Colleges of Technology, Fujairah, United Arab EmiratesAhlia University, Manama, BahrainHigher Colleges of Technology, Fujairah, United Arab EmiratesPurpose – The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs. Design/methodology/approach – This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues. Findings – With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting. Originality/value – This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.https://www.emerald.com/insight/content/doi/10.1108/JBSED-08-2022-0084/full/pdfSustainabilityGRI frameworkUAEAccounting |
| spellingShingle | Amjad Suri Abdullah Al-Hadrami Adel Sarea Ali ElAsad Dubai Electricity and Water Authority (DEWA): a case study on sustainability Journal of Business and Socio-Economic Development Sustainability GRI framework UAE Accounting |
| title | Dubai Electricity and Water Authority (DEWA): a case study on sustainability |
| title_full | Dubai Electricity and Water Authority (DEWA): a case study on sustainability |
| title_fullStr | Dubai Electricity and Water Authority (DEWA): a case study on sustainability |
| title_full_unstemmed | Dubai Electricity and Water Authority (DEWA): a case study on sustainability |
| title_short | Dubai Electricity and Water Authority (DEWA): a case study on sustainability |
| title_sort | dubai electricity and water authority dewa a case study on sustainability |
| topic | Sustainability GRI framework UAE Accounting |
| url | https://www.emerald.com/insight/content/doi/10.1108/JBSED-08-2022-0084/full/pdf |
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