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The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.

Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.

The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.

The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.

The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.

Many buildings fail to meet user expectations, causing a performance gap. Pre-occupancy evaluation (PrOE) is believed to have the potential to close the gap. It enables designers to obtain end-user feedback in the design phase and improve the design for better performance. However, PrOE implementation faces challenges due to still maturing knowledgebase. This study aims to understand the state-of-the-art knowledge of PrOE, thereby identifying future research needs to advance the domain.

A systematic literature review following the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) framework was conducted. A thorough search in five databases and Google Scholar retrieved 90 articles, with 30 selected for systematic review after eliminating duplicates and irrelevant articles. Bibliometric analyses were performed using VOSviewer and Biblioshiny on the article metadata, and thematic analyses were conducted on their contents.

PrOE is a vehicle for engaging building end-users in the design phase to address the credibility gap caused by the discrepancies between the expected and actual performance of buildings. PrOE has gained limited applications in healthcare, residential, office and educational building design for two broad purposes: design management and marketing. Using virtual reality technologies for PrOE has demonstrated significant benefits. Yet, the PrOE domain needs to mature in multiple perspectives to serve its intended purpose effectively.

This study identifies four knowledge gaps for future research to advance the PrOE domain: (1) developing a holistic PrOE framework, integrating comprehensive performance evaluation criteria, useable at different stages of the design phase and multi-criteria decision algorithms, (2) developing a mixed reality tool, embodying the holistic PrOE framework, (3) formulating a PrOE framework for adaptive reuse of buildings and (4) managing uncertainties in user requirements during the lifecycle in PrOE decisions.

The purpose of this study is to investigate the role of knowledge management (KM) practices on innovation performance. It also examines whether organisational creativity and organizational learning mediate the relationship between KM practices and innovation performance.

The study uses a quantitative method by surveying (n = 291) hotel employees from Malaysia using self-administered questionnaires. Data collected were analysed by using partial least squares structural equation modelling.

Findings reveal that KM positively impacts innovation performance among Malaysian hospitality workers. This study further reveals that organisational learning and organisational creativity significantly mediate the relationship between KM and innovation performance.

Theoretically, this study establishes how KM practices influence innovation performance. Organizations that practice organizational learning and creativity are more likely to benefit from increased innovation outcomes through KM practices.