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In industrialised countries water service providers (WSPs) must provide an appropriate level of service with an acceptable performance at an acceptable cost to customers. In the UK a move towards sustainable development is now also a major goal for WSPs. However, the imposition of institutional systems and regulatory targets still encourage the adoption of less sustainable technologies or solutions by the water industry. It is within this context, that the Sustainable Water industry Asset Resource Decisions (SWARD) project has developed a set of decision support processes that allow WSPs to assess the relative sustainability of water/wastewater system asset development decisions. A Guidebook has been produced that takes the WSP and its stakeholders through the processes essential to incorporating sustainability in asset investment decision‐making. Several case studies that demonstrate the SWARD principles in application are included within the Guidebook, the experience of which is described in this paper.

Selection of sustainable building materials represents an important strategy in the design and construction of a building. A principal challenge therefore is the identification of assessment criteria based on the concepts and principles of sustainability, and the process of prioritizing and aggregating relevant criteria into an assessment framework. Therefore, the purpose of this paper is to fill these gaps by describing the development stages of key assessment criteria used within an assessment tool under development for sustainable building material selection in the UK building industry.

After conducting a thorough and systematic literature review, a total of 24 sustainable assessment criteria (SAC) based on the triple bottom line and the need of building stakeholders were identified. A survey of UK architects and designers was conducted to capture their perceptions on the importance of the criteria. A total of 490 questionnaires were mailed out to participants for completion. An initial and follow‐up administration of the postal survey generated an overall response rate of 20.2 per cent. Factor analysis was utilized to group the criteria into assessment factors for modelling sustainability of building materials.

The result revealed that all criteria were considered important, with “aesthetics”, “maintainability” and “energy saving” the three top criteria considered for building materials selection. Factor analysis shows that these SACs can be aggregated into six factors namely: “environmental impacts”, “resource efficiency”, “waste minimization”, “life cycle cost”, “socio benefit”, and “performance capability”. Since these criteria were derived from the survey through expert opinion, consideration of these six criteria in material selection will ensure sustainability of building projects.

The sampling method does not include other stakeholders, who in a way influence material selection, such as the client. The sample size may need to be extended to include more stakeholders involved in material selection in order to minimize sampling error. However, the importance of the study remains, for the limitations do not detract from them, but merely provide scope for further research.

The current study contributes to the building industry and sustainability research in at least two aspects. First it widens the understanding of selection criteria as well as their degree of importance. It also provides building stakeholders a new way to select materials, thereby facilitating the sustainability of building projects.

To minimize risk of coastal communities arising from cyclones, several risk mitigation initiatives have been taken in countries. Cyclone shelters have proven to be an important critical infrastructure in saving lives from cyclones. A large number of coastal critical infrastructure in the form of multi-purpose cyclone shelters (MPCS) are built to provide safe shelter during disasters. Often observed, such critical infrastructures are non-operational during the normal period, which makes them difficult to use during any disaster. Efforts have been made to keep these infrastructures in working condition. This research paper aims to bring together various management practices adopted for the MPCS in the South-Asian region with a focus on Bangladesh, and India. It also suggests ways to improve these practices for sustainable management of the MPCS.

India and Bangladesh are the most vulnerable countries in the South Asian region. As per the Global Climate Index, India and Bangladesh come in the list of “in extreme risk” countries in the world and are vulnerable to several natural hazards, especially climate-induced hydrometeorological hazards. India has a vast coastline and out of 7,516 km of coastline, a large extent, i.e. 5,700 km is prone to cyclones and that keeps 40% of the population vulnerable living within 100 km of the coastline. On the other hand, Bangladesh has a coastline of 580 km, which is equally vulnerable to tropical cyclones. Safeguarding communities from impending coastal risk through coastal cyclone shelters are of prime concern. This paper uses a qualitative approach to analyze secondary data, and literature in the field of critical infrastructure, sustainability, cyclone shelter, and management practice for cyclone shelters.

To provide sustainability and community ownership of the MPCS, various service plans are adopted in different countries. This paper provides insights on service and sustainability efforts made for the proper functioning of the MPCS in India and Bangladesh. It also provides insight into the roles played by different institutions involved in maintaining the MPCSs.

The research reiterates understanding of the cyclone shelter management from different geographic locations in the South Asian region. Various gaps identified in shelter management practices are discussed in the paper and key recommendations are proposed for better management of cyclone shelters.

The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers.

Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.

Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.

This study seeks to investigate the impact of board attributes on environmental, social and governance (ESG) performance, along with exploring the mediating role of carbon emissions in this relationship.

To address this objective, the panel data approach was used to analyze the data were collected from 1,621 European companies from 2017 to 2021.

This study shows that board gender diversity, audit committee independence, expertise and board meeting attendance help enhance ESG performance. On the contrary, board size and composition do not affect ESG performance. The findings also showed that board gender diversity, audit committee independence, expertise and board meeting attendance are negatively related to carbon emissions performance. However, board size is related positively to carbon emissions performance. This indicates that the larger boards of directors may have diverse experiences that enhance the environmental performance of companies. Furthermore, the finding showed companies that contribute to lowering carbon emissions are more willing to improve their ESG performance. Also, carbon emissions mediate the relationship between the board's attributes and ESG performance.

The study's results have significant implications for firm managers in enhancing the efficiency of board decisions in determining environmental practices that matter to various groups of stakeholders. In addition, this study provides valuable input to regulators and policymakers regarding strengthening the regulations and controlling tools that enhance environmental performance.

The purpose of this paper is to investigate the extent of voluntary climate change disclosures in the Turkish banking industry and explore the factors explaining the extent of such disclosures.

The research sample is based upon 24 banks that had been continuously operating in Turkey over the seven-year period from 2010 to 2016. The study uses a disclosure index to investigate the extent of voluntary climate change-related disclosures made in their annual and sustainability reports by banks. The study also investigates factors impacting the extent of disclosures by using multiple regression and fractional regression analysis.

The findings of the research reveal that while the number of banks providing voluntary information on their climate change-related practices substantially increased from 2010 to 2016, there remains a significant number of banks that have not incorporated climate change-related issues into their lending policies or corporate strategies. Further, with regard to the regression analysis, the study documents the significant and positive impacts of bank size, profitability, bank age and listing status upon the extent of the climate change disclosures, in line with political cost and legitimacy theory.

The banking sector crucially impacts climate change indirectly, since banks provide financial backing to companies operating in environmentally sensitive industries. This paper presents empirical evidence of the factors impacting the extent of climate change disclosures by these banks, which might then be referred to by regulatory bodies when developing policies to promote environmentally responsible business practices within the banking industry.

Several parties, which include governments, companies, financial institutions and non-governmental organizations (NGOs) must work together to fight climate change. In this sense, the NGOs and green activists have a crucial role in raising public awareness about climate change, which might then inspire financial institutions to incorporate climate change-related issues into their policies, operations and strategies.

The study extends the prior literature in two ways. This study has concentrated on environmental reporting practices in the banking sector which have been investigated in very few prior studies. Since prior research has focused on developed countries, this paper adds to the current literature by examining the environmental disclosure practices of commercial banks operating in Turkey, which is a rapidly developing country.

The extant literature provides much-needed support to understand marketing accountability and how marketing actions are related to financial performance (FP). However, we have limited understanding of the relationships between marketing actions and firms' social performance (SP) and environmental performance (EP). Understanding these links is critical to enhancing sustainable FP, SP, and EP. Moreover, the literature provides limited understanding of the measures by which SP and EP may be operationalized, or the data necessary to reach a conclusion. This study bridges these gaps by extensively reviewing the extant literature to offer a set of measures and data sources to operationalize SP and EP, and empirically show their relationships with marketing actions. We find that greenhouse gas (GHG) emission, environmental disclosure score, waste reduction, energy consumption, and recycling are prominent measures of EP, and that social disclosure score, philanthropy or community spending, and diversity of gender and race are prominent measures of SP. The KLD, ASSET4, and Bloomberg are prominent sources of data that can be used to operationalize SP, to which CDP may be added for EP. We also show that marketing actions positively affect EP and SP. This study contributes to the extant literature on SP and EP by identifying measures and data sources and linking marketing actions to both performance types. It contributes to policy development by identifying the importance of EP and SP and how marketing actions can help achieve such performance.

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

In this chapter, we conduct a metadata analysis of articles published in accounting, business and finance journals ranked by Australian Business Dean Council (ABDC), and benchmarked against the Chartered Association of Business Schools (ABS) ranking, that discuss firm- and country-level greenhouse gas (GHG) emission practices and reporting. Number of publications on GHG research, research methods, number of citations and ratio, across countries and continents are some of the topics we cover. We employ a list of articles on accounting, business and finance journals ranked A* and A in the ABDC journal rankings from 2015 to 2022. The study uses a structured literature review to analyse 74 papers on GHG reporting practices at the firm- and country level. Although this line of enquiry is still nascent and developing, the study found underrepresentation of Africa and the Middle East in GHG literature generally. In addition, majority of the articles examined also concentrate on quantitative methods. Most of the articles on GHG research are A-ranked in the ABDC ranking scheme. It was also found that few studies focus on the countries and companies with the highest emissions. While there has been some progress in interrogating GHG across the globe, there is still much room for further research. A key area of future research is exploring the GHG reporting practices in the African and the Middle Eastern sub-regions. There is also a need to examine countries and companies with high emissions. A further study needs to explore the benefits of other research methods in addition to quantitative methods, as different research methods could yield different insights that would enhance research-based conclusions.

We investigate the relationship between gender diversity on corporate boards and environmental performances of firms. Our central focus is the extent to which a country's economic status (developed, developing) can shape such a relationship. We find evidence that gender diversity is positively correlated to environmental performances of firms. Interestingly, this correlation is not only stronger in developing countries but also increasing in gender diversity. These findings have considerable importance in terms of policy.

Promotion of gender diversity in developing countries, where abatement costs are the lowest, would improve global environmental quality in a cost-effective way. This is best achieved through building institutions and strengthening them. The benefits of such policy go beyond developing countries frontiers, particularly when global environmental problems (pollution, global warming, ozone layer depletion, loss of biodiversity, etc.) are concerned. These benefits can be a leverage for an efficient implementation of the United Nations Sustainable Development Goals (UN-SDGs) both as gender diversity stands as a goal by itself and also because it facilitates achieving other environmental-related SDGs.