["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2634-2648, March 2026. ", "\nABSTRACT\nWastewater can provide an alternative supply of scarce water resources, particularly for operations that do not require high‐quality water. The uptake in wastewater usage is likely to be driven by a combination of public and private sector actors via internal actions and external collaborations. This requires a combination of policy change as well as the development of new business models. In this research, perspectives of water management strategies are highlighted from the perspectives of 19 companies registered in Germany and Poland. Using a case study approach and content analysis of extracts from secondary data (primarily company reports) supplemented with interviews with company representatives. Our findings highlight that considerations of resource efficiency remain dominant when exploring water reuse, and especially that knowledge building activities are under‐represented in both countries. This study contributes to the emerging discussion on corporate non‐financial reporting by assessing how companies disclose water reuse practices.\n"]