This article discusses the issues caused by traditional water resource development and utilization, as well as policy issues in China that have led to a water crisis. The article proposes a theoretical approach along with a quantitative accounting of water resources, in order to solve these problems. To improve the value accounting method for water resources, the study focuses on a unified accounting perspective of water quantity and quality, allowing for an evaluation of water use efficiency and quality. The study uses prefecture-level cities in Hubei Province as a case study and finds that the water use efficiency of these cities has constantly improved, while water quality has shown an annual improvement. Water resource assets, liabilities, and net assets have increased, but with fluctuations. The study shows differences in water resource assets, liabilities, and net assets in the eastern, central, and western regions of Hubei Province. The unified accounting perspective of water quantity and quality provides a new idea and method for the preparation of water resource balance sheets and will effectively improve the management level and efficiency of water resources.

Purpose: With increasing pressure to achieve environmental sustainability, hotel organizations implement green human resource management (GHRM) to inspire employees’ green behavior to improve environmental performance. Following the conservation of resources theory, this research aims to examine how GHRM fosters employee green advocacy. Design/methodology/approach: Data were obtained from 315 employees from 24 hotels in China. This study used the SPSS PROCESS to test the mediation and moderated mediation model. Findings: The results showed that GHRM has a positive impact on green advocacy, and harmonious environmental passion (HEP) fully mediates the positive relationship between GHRM and green advocacy. Furthermore, the relationship between GHRM, HEP and green advocacy is moderated by environmentally specific transformational leadership (ESTL). Subsequently, the findings imply that the indirect effect of GHRM on green advocacy via HEP is stronger while ESTL is higher. Originality/value: This study extends the research on GHRM and green advocacy by exploring how and when GHRM stimulates employee green advocacy via HEP in the Chinese context.