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The objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.

Based on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.

This study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.

Our study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.

Our study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.

This paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.

Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.

The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.

The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.