Business is part of the solution and has a crucial role in driving the step change needed to meet Sustainable Development Goal 6 on water and sanitation. This guide aims to support evidence gathering and strengthen the business case for water, sanitation and hygiene (WASH), which is currently lacking.

In response to this very specific challenge of quantifying the business benefits, the authors have developed this step-by-step guide to help companies establish the business value of WASH interventions and calculate their financial return on investment (ROI). Its main focus is therefore on direct business benefits, as they are simpler to measure; however, it does recognise the importance of the indirect business benefits, and includes a list of suggested indicators to monitor.

This guide is aimed at companies who are likely to have an established WASH programme and want to evidence the financial benefits of their WASH interventions to strengthen the internal case for future investment. Critically, it enables businesses to share this data in a consistent format and collectively build a stronger case for investing in WASH and inspire others to act. All partners recognise that this guide is a starting point for strengthening the financial business case for WASH, not the final word. Through trialling and testing the guide, gaps can be identified and addressed and additional resources developed. WaterAid will facilitate opportunities for companies to share the evidence generated, the learnings and feedback on the guide.