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Sustainable construction deficits are common in developing economies, and resolutions are constrained by the failure to prioritise the plethora of available indicators. This study aims to report on overlapping indicators for benchmarking sustainable construction for construction organisations.

Online survey data were collected from construction professionals, academics and senior managers in government bodies. Pearson chi-squared tests and overlapping analysis were used to determine significant indicators. Kruskal–Wallis tests were used to determine statistically significant differences among the dimensions.

Overlapping analysis determined indicators significant for economic, environmental and social performance. Environmental protection and reporting (pollution and emissions) were significant for all three performance dimensions. The most significant indicators are economic performance (adequate competence of key project staff), environmental performance (environmental protection and reporting – pollution and emissions) and social performance (adequate sustainability expenditure by construction organisations). Significant differences due to dimensions existed for adequate competence of key project staff, sustainable construction and eco-design, adequate governance and organisational excellence of construction projects and satisfactory workers’ morale.

Determining overlapping indicators enables prioritised implementation that ensures sustainable construction. Excluding construction workers was a significant limitation for a holistic interrogation.

To the best of the authors’ knowledge, this is the first study to determine overlapping indicators for sustainable construction performance in Zimbabwe.

This study aims to establish the relationship between indoor environmental quality and residential mobility in student housing in Ghana.

Using multiple regression and exploratory factor analysis through post occupancy evaluation, 26 indoor environmental quality (IEQ) indicators were explored among 1,912 students living in Purpose-Built off-campus university housing in Northern Ghana.

The study established a negative relationship between indoor environmental quality and residential mobility among student housing in Northern Ghana. Residential mobility is primarily attributed to the dissatisfaction with thermal and indoor air quality.

The negative relationship affects vacancy and rental cashflows for property investors. Also, understanding local environmental conditions can influence future student housing design and enhance thermal and indoor air quality.

The authors contribute to studies on indoor environmental quality in student housing. In addition, establishing the relationship between indoor environmental quality and residential mobility in tropical African regions is novel.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.

Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.

The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.

The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.

Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.

Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.

To significantly adopt and improve indoor energy efficiency in building infrastructure in developing countries can be a challenging venture. Thus, this study aimed to assess the satisfaction of indoor environmental quality and its effect on energy use intensity and efficient among student housing.

The study is quantitative and hinged on the contrast theory. A survey of 1,078 student residents living in purpose-built student housing was contacted. Using Post-Occupancy Evaluation and Multiple Linear Regression, critical variables such as thermal comfort, visual comfort and indoor air quality and 21 indicators were assessed. Data on annual energy consumption and total square metre of the indoor area were utilised to assess energy use intensity.

The study found a direct relationship between satisfaction with indoor environmental quality and energy use intensity. The study showed that students were more satisfied with thermal comfort conditions than visual and indoor air quality. Overall, these indicators contributed to 75.9% kWh/m² minimum and 43.2% kWh/m² maximum energy use intensity in student housing in Ghana. High occupancy and small useable space in student housing resulted in high energy use intensity.

Inclusions of sustainable designs and installation of smart mechanical systems are feedback to student housing designers. Again, adaptation to retrofitting ideas can facilitate energy efficiency in the current state of student housing in Ghana.

Earlier studies have argued for and against the satisfaction of indoor environmental quality in student housing. However, these studies have neglected to examine the impact on energy use intensity. This is novel because the assessment of energy use intensity in this study has a positive influence on active design incorporation among student housing.

This study aims to examine the performance indicators (PIs) for assessing environmental management plan (EMP) implementation in road construction projects. The specific objectives are to compare the key PIs between environment auditors and environment officers and among project stakeholders, develop components to categorize interrelated key PIs and evaluate the effectiveness of interrelated key PIs and components.

Thirty-nine PIs were identified through a systematic literature review and in-depth interviews with environmental professionals. Subsequently, a questionnaire survey was designed based on this list of PIs and distributed to industry professionals. Sixty-one responses were collected in Malaysia and analyzed using the mean score ranking, normalization, agreement analysis, overlap analysis, factor analysis and fuzzy synthetic evaluation.

The analyses identified 18 key PIs: soil erosion, dust appearance, spill of chemical substance, construction waste, clogged drainage, overflowed silt trap, oil/fuel spills, changes in the colour of bodies of water, excessive cut and fill, vegetation depletion, changes in the colour of the runoff water, landslide occurrence, slope failures, irregular flood, public safety, deforestation, open burning and increased of schedule waste. Also, the key PIs can be grouped and ranked into the following four components: geological, pollution, environmental changes and ecological. Finally, the overall importance of the key PIs is between important and very important.

This study is a pioneer in quantitively examining the key PIs for EMP implementation in road construction projects. Researchers, industry practitioners and policymakers can use the findings to develop strategies and tools to allow public monitoring of EMP implementation.

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant emissions and the pursuit of positive environmental outcomes. However, very few studies explore how it relates to a firm's robot usage and its mechanism. The purpose of this paper is to investigate the impacts of robot penetration on firms' environmental governance in China.

The ordered probit model (and probit model) are employed and empirically tested with a sample of 1,579 Chinese listed firms from 2010 to 2019.

The study reveals a negative relationship between robot usage and the disclosure of negative indicators and a U-shaped relationship between robot usage and positive environmental outcomes. Among the sample, nonstate-owned enterprises (SOEs) display unsatisfactory performance, while heavily polluting industries disclose more information on pollutant emissions. The robot–environmental governance nexus is conditional on firm size, capital intensity and local economic development.

The study proposes a fresh view of corporate environmental governance to assess the environmental implications of robot adoption. It also contributes to identifying the curvilinear, moderating and heterogenous effects in the robot–environment nexus. The results provide rich policy implications for the development of industrial intelligence and corporate environmental governance in the circular economy (CE) context.

This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of Jordan, focusing on the buildings of the Dahiyat Al Hussein suburb.

This study relied on a review of the relevant previous research as well as global, regional and local rating tools, followed by working with a diversified participant base comprising experts as well as users through Delphi rounds and analytic hierarchy process-based assessments.

This study resulted in several key indicators that were classified into three main categories: environmental friendliness, comfort and convenience and social blend. It resembled a step on the path towards the standardisation of context-specific social sustainability indicators, an effort that would be further supported by future research addressing other development within Jordan.

The sustainability debate has, for long, acquired the undivided attention of its key stakeholders. With the continuous rise of global attention, the conceptualisation of sustainability has grown more specialised in both function and scale, and sustainable measures have been developed at the macro and micro levels. With the further spread of the concept, recognition of its contextual differences between various countries became more vivid, where the social dimension attains particular importance.

Existing Neighborhood Sustainability Assessment (NSA) tools such as “Leadership for Energy and Environmental Design - Neighborhood Development” (LEED-ND) and “Building Research Establishment Environmental Assessment Method” (BREEAM Communities) are widely criticized for a lack of transparency in the selection of indicators and an unbalanced focus on specific sustainability dimensions.

This paper asks how the expectations and use values of the professionals and residents involved in developing, designing, managing and living in a sustainable neighborhood can shape sustainability indicators that affect progress towards project goals. Taking as its focus The Sustainable City (TSC), a neighborhood in Dubai, United Arab Emirates (UAE), the paper develops data from in-depth, go-along interviews with 46 different actors.

Findings indicate that when given the opportunity to express their opinion, many actors will prioritize metrics different than the metrics dictated to the by sustainability experts and international rating systems. The findings suggest that NSA tools should place greater emphasis on local factors, public engagement and operational concerns.

The paper provides a method that any community can replicate to better understand the different use values of local actors and establish its own NSA tool. This can help experts learn how design, management and operational decisions interact to impact different dimensions of performance.

This paper recognizes sustainable neighborhoods as spaces with multiple identities. Hence, the indicators used to evaluate these neighborhoods need to be based on the expectations and use values of different actors. This paper proposes using the priorities of different local actors to reshape how these neighborhoods are assessed.

Considering the direct impact of retailers' performance on the economy, this paper aimed to propose a comprehensive framework to evaluate the performance of different branches of a retailer.

Through a case study, the weights of indicators were calculated by the best-worst method (BWM) and the branches' performance was appraised using data envelopment analysis (DEA).

The branches were ranked in terms of performance, and sensitivity analysis and statistical tests were conducted to realize the weaknesses and strengths of the branches. Then, some strategies were proposed using strengths, weaknesses, opportunities and threats (SWOT) analysis to improve the performance of the weak branches.

This paper contributes to previous studies on the evaluation of retailers' performance by proposing a triple framework based on resilience, sustainability and sales-marketing indicators. This paper focused on branches' operations and branches' optimization by improving performance in terms of these three indicators. This paper also offers a qualitative and quantitative analysis of retailers' performance, which has received less attention in previous studies.