Author: Diageo, Gap Inc., Unilever, Water Aid, PWC, ODI

In response to this very specific challenge of quantifying the business benefits, we 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.