The first step in the methodology is the definition of the objectives, vision, mission and values of the water
utilities. The strategic objectives for water utilities are the following (ISO 24512: 2007): (i) protection of public
health; (ii) satisfaction of the needs and expectations of the users of the service; (iii) provision of service in normal
and emergency conditions; (iv) sustainability of the water utilities; (v) promote the sustainable development of the
community; and (vi) environmental protection.
In addition to the strategic objectives will be defined vision, which is what is idealized to the management
company, the mission, which is your purpose of existence, and values, which are the basic beliefs for decision
making of the fund manager.