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With the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it provides additional credibility and confidence. This study investigates the association between the higher level of external carbon assurance and improvement in a firm's carbon emissions. It provides an understanding of corporate incentives for obtaining a higher level of carbon assurance, particularly in relation to carbon performance enhancements.

Data are collected from 170 US companies for the period 2012–2017 and are analysed using a change analysis. Generalised method of moment (GMM) is used to address endogeneity.

Following the rationales taken by legitimacy and “outside-in” management views, the findings reveal that a higher level of carbon assurance (i.e. reasonable assurance) marginally improves firms' carbon performance (i.e. reported carbon emissions). This is consistent with “outside-in” management view suggesting that a higher level of assurance could be utilised as a tool for accessing more information about stakeholders' needs and concerns, which can be useful in enhancing carbon performance.

The findings are generalisable to US firms and may not extend to other contexts.

The implication of this study for companies is that a high level of sustainability assurance is a useful tool to access detailed information about stakeholder concerns, of which internalisation can help to marginally improve carbon performance. For policymakers, the insights into and enhanced understanding of the incentives for obtaining carbon assurance can help policymakers to develop effective policies and initiatives for carbon assurance. Considering the possible improvements in carbon performance when obtaining a high level of sustainability verification, governments need to consider mandating carbon assurance.

This study extends the existing studies of assurance in sustainability context as well as in carbon context by explaining why companies voluntarily get expensive external verification (i.e. higher level of assurance) of their carbon emissions disclosure. This study responds to calls in the literature for empirical research investigating the association between environmental performance and external assurance with a focus on level of assurance.

1. A higher level of carbon assurance Marginally improves firms' carbon performance.

2. Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

3. Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

4. Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

A higher level of carbon assurance Marginally improves firms' carbon performance.

Corporate incentives to obtain higher level of carbon assurance is beyond seeking legitimacy.

Higher level of assurance is a useful tool for accessing more information about stakeholders' concerns.

Consistent with “ouside-in”management view, companies internalise stakeholders' concerns to marginally improve performance.

This study aims to identify the role of nature-related features in promoting well-being from the perspective of children as the users of post-disaster schools. It highlights the importance of connectedness to nature in design strategies for post-disaster school reconstruction.

The mixed-method study was conducted in three primary schools reconstructed after the earthquakes in Lombok (Indonesia) and Chiang Rai (Thailand) that integrated some nature-related elements in their design. The questionnaire survey explored the children’s satisfaction with the post-disaster school environment as an indication of well-being.

The findings suggest that priority in post-disaster school design strategies should incorporate nature-related design features that provide opportunities for children to be with friends and to play, to learn in comfortable and safe conditions, to interact with nature and to be in a quiet and relaxing place.

Most post-disaster reconstruction prioritizes the speed of construction rather than the spatial qualities that could help children deal with the disaster. This study provides evidence on the potential of nature-related design features to support the children’s well-being after the disaster.

Personal lifestyle, work environments and work-related factors can significantly affect occupant productivity. Although many studies examine the affecting factors of occupant productivity in offices, explorations for the home-based work environment, which is designed mainly for living purposes, are still scarce. Moreover, current pandemic has made work from home a new normal for workers around the world. Therefore, it is important to identify key causal factors of occupant productivity when working from home.

This study employed descriptive analysis and regression analysis method to explore the relationship among personal lifestyle, indoor environmental quality and work-related factors toward occupant productivity. A questionnaire including a comprehensive list of key measures was designed and 189 valid responses were collected from more than 13,000 participants.

Results show that a healthy lifestyle, the perceived satisfaction of visual and acoustic environment, communication, interest in work, workload, flexible schedule and privacy positively affect occupant productivity when working from home, while coffee consumption, outside views and windows have negative effect.

Opportunities to enhance occupants' home-based work productivity include developing a healthy lifestyle by taking advantage of flexible schedule, equipping a working room at home with advanced and intelligent environment control systems, and improving communication, workload and schedule by changing the policy of companies.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.

Contemporary cities are the subject of new forms of visualization that are not only changing how we see the urban world but how it operates as a social environment. This chapter explores Google's Street View database and the Google Maps platform as sites for the production of distinctive new streams of visual data about cities around the world. I argue that this kind of digital infrastructure presents urban researchers with both new opportunities and new challenges, raising complex questions about the role of visual images in the context of the ongoing transition to a digital, computational, and networked image world.

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.