[Playbook] Water, Sanitation and Hygiene (WASH) in the Evolving EU Legislative Environment

Companies can move from compliance to resilience by recognizing WASH as a critical enabler of sustainable, future-fit business.

Water, sanitation and hygiene (WASH) are not standalone sustainability issues — they’re deeply interwoven with today’s most pressing business risks, from environmental degradation to workplace health, safety and productivity. Although often under-reported, WASH-related impacts are already evident across operations and value chains. Forward-looking companies have the opportunity to strengthen business resilience and continuity by surfacing and addressing these hidden risks proactively.

To support this shift, WaterAid — in collaboration with Quantis and other partners — developed a corporate playbook that provides a robust, action-oriented guide for embedding WASH considerations into corporate sustainability strategies and reporting. It cuts through the complexity of evolving regulations like the CSRD and CSDDD to clarify how WASH connects to material environmental and human rights topics — and how to act on them.

Investing in WASH means reducing operational risks, strengthening supply chain resilience, enhancing brand reputation and creating long-term value — not just for people and the planet, but for the business.

Download the playbook and discover:

• A robust WASH materiality screening tool to identify relevance across your operations
• Practical steps for integrating WASH into risk management and due diligence processes
• Case studies that highlight the business value from addressing WASH-related risks
• Guidance aligned with EU policy developments and responsible business conduct frameworks

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 recognize 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 and is a legal requirement for companies in scope.

The guidance for WASH due diligence outlined in this playbook reflect good practices regardless of legislative requirements.