Therefore, a first analysis is made by a cross- sectional design imposing data for further research in this field. In the sustainability context corporate governance and ethical business leadership require the explicit integration of environmental and social challenges in the corporate sustainability management of water utilities. The challenges of a sustainable development are aimed at the development and implementation of intelligent sustainability-oriented infrastructure, energy and management systems (Arnell et al., 2011; ATT et al., 2011). In order to be able to meet the requirements of a sustain- able development WSC should develop strategic options and integrate sustainability instruments continuously (Arnold, 2011; Arnold and Hockerts, 2011).