| Variable | Description | Measurement | 
 
   
   | Country Classification | Businesses that operate in developed, transitional (from developing to developed), and developing nations. | 3= Developed2= Transition1= Developing | 
 
   
   | Corporate Water Performance | 
 
   
   | Resource reduction policy | Does the firm have a policy to limit its use of natural resources, such as water, or the effect of its supplier chain? | 1 = True;0 = False | 
 
   
   | Water efficiency policy | Does the business have a plan to improve water usage? | 
 
   
   | Environmental supply chain policy | Exists a policy at the company to include supply chain in efforts to lessen overall environmental impact? | 
 
   
   | Targets water efficiency | Has the business established goals for water efficiency? | 
 
   
   | Water pollutant emission | Any compounds released into the water system are considered to be a load of water pollutants. | 
 
   
   | Water per revenue | Divide the net sales or revenue in US dollars by the water withdrawal in cubic metres. | 1 = above median0 = below median | 
 
   
   | Water recycled | Water recycled or used again (in cubic meters) | 
 
   
   | National Culture |  |  | 
 
   
   | Power Distance | Power is distributed equally, as oppose to handling inequality. | Actual value of the culture dimension | 
 
   
   | Individualism vs Collectivism | Taking care of themselves, as oppose to taking care of each other | 
 
   
   | Masculinity vs Femininity | Tough culture, as oppose to tender culture | 
 
   
   | Uncertainty Avoidance | Preserving rigid codes, as oppose to a more relaxed attitudes. | 
 
   
   | Long term vs Short term orientation | Oriented towards future rewards, as oppose to fulfilling social obligations | 
 
   
   | Indulgence vs Restraint | Free gratification, as oppose to strict social norms. |