Water, sanitation and hygiene in the evolving EU legislative environment – corporate playbook

Water, sanitation and hygiene are fundamental and basic human rights for all. They bridge environmental and social agendas and underpin many other related rights and challenges pivotal to business resilience. This playbook provides companies with practical support to leverage their due diligence and reporting strategies to achieve greater impact on water, sanitation and hygiene. 

Business risks and impacts related to water, sanitation and hygiene (WASH) already affect companies, manifesting through broader issues such as gender inequality, environmental pollution, worker absenteeism, and health and safety. Though largely under-reported, businesses can leverage processes to identify, address and disclose WASH risks and impacts to drive strategic action that builds resilient businesses and supply chains.   

Cutting through the noise and uncertainty on the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), the corporate playbook is a practical guide for companies to integrate WASH into sustainability and reporting strategies to drive business continuity and resilience.   

Grounded in established principles of responsible business conduct, it demonstrates how WASH may be an overlooked issue for businesses and provides clear guidance on how to identify, address and disclose WASH risks and impacts to drive responsible business behaviour.

Inside, you'll find: 

• A WASH materiality screening tool
• Clear guidance on identifying and addressing WASH-related risks and impacts across environmental and human rights pillars
• Case examples and insights to support addressing and disclosing WASH-related impacts and risks
• Alignment with EU regulatory trends and responsible business principles

Disclaimer: 

Specific insights into the expectations of companies under CSRD (ESRS) and CSDDD reflect requirements as instated in law as of January 2025. Nothing herein should be understood as legal advice or guarantee of compliance.

We recognise that the Omnibus proposal places uncertainty around what these regulations will look like in the future. However, as they currently stand, both CSRD (ESRS) and CSDDD are transposed into national law of each EU state and are a legal requirement for companies in scope.

The guidance for WASH due diligence outlined in this playbook reflects good practice, regardless of legislative requirements.

Top image: Sumari Devi on her farm near her house in the village of Dalipur, India.