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This paper aims to present a novel pedagogical approach to education for sustainability within the business curriculum that adopts a sustainability audit of a fictional company presented as a case study as the focus of learning, teaching and assessment. It evaluates the user’s ability to provide the active learning called for in education for sustainability literature and hands-on learning that business management students prefer.

This study explores students’ qualitative and quantitative responses to pre- and post-module surveys and module evaluations to establish the effectiveness of focussing learning, teaching and assessment on a sustainability audit. The study, undertaken over a two-year period, adopts four indicators of learning and teaching effectiveness to synthesise, evaluate and present the findings as follows: development of sustainability knowledge and skill, employment skills, career and life skills and engagement.

The study finds that a sustainability audit can develop students’ knowledge and skills in all four indicators of learning and teaching effectiveness. In addition, the findings suggest it can raise students’ learning awareness and recognition of their role in the learning process.

This paper reports the findings of a small scale, two-year study. As such, it presents indicative findings rather than generalised conclusions.

Designing a pedagogical approach to education for sustainability within the business curriculum around the completion of a sustainability audit can offer hands-on learning experiences that meet students’ preferences for interactive, experiential and collaborative learning within real-world environments, employers’ demands for employment-ready graduates and educators’ hopes for sustainability advocates.

This study builds on the existing pedagogic discourse of pedagogic means and methods for education for sustainability within the business curriculum. It provides insight into effective hands-on education for sustainability within the business curriculum and offers experience-based guidance to educators seeking to develop immersive, active and experiential, real-world pedagogical approaches.

Despite the increasing recognition that organizations should report on relevant sustainability matters, the importance and value to stakeholders of these reports being independently assured are not well appreciated. The objective of the paper is to underline that such assurance can be (and is) provided by the internal audit function and, in doing so, that function makes a significant contribution to effective corporate governance.

Theoretical in nature, the paper makes reference to a few “real‐world” illustrations. It is review in character and in a relatively systematic manner reviews key internal auditing professional standards‐guidance in conjunction with prior theoretical and empirical research.

The paper reinforces the argument that reporting of sustainability policies, practices and measures, without independent assurance, is of reduced value to stakeholders. The paper provides evidence to show how, despite the potential to do so, internal auditing has not always been promoted globally in this role.

The paper is limited to a theoretical consideration. There is potential for it to be enhanced by further empirical research demonstrating the value of independent internal auditing within sustainability programs and reporting.

The paper is possibly the first to make explicit the linkage between the reporting of sustainability and the assurance of such reports. It should help make boards of organizations in emerging markets more aware of internal audit in relation to sustainability in terms of corporate responsibility and governance.

Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and experiences that lead to substantial diversity in sustainability assurance quality levels. This paper aims to provide an understanding of sustainability assurance quality. From a legitimacy perspective, the authors focus on the choice of assurance providers by exploring why a company voluntarily chooses an incumbent financial auditor to jointly provide audit and sustainability assurance services. The authors argue that to avoid the legitimacy threats undermining stakeholders’ confidence in the sustainability information disclosed, companies should only choose their incumbent financial auditors to provide sustainability assurance services when these auditors possess the professional attributes associated with sustainability assurance quality.

This study develops regression models for an international sample for 2007–2016, where the authors analyze why a company voluntarily chooses an incumbent auditor to jointly provide audit and sustainability assurance services from a legitimacy theory perspective.

Evidence confirms that the choice of incumbent auditors as assurance providers is more likely when these providers are more specialized in the industry. The authors also find that independence does not play a significant role in this decision. Therefore, an assurance provider’s industry specialization can be understood as an attribute that is associated with sustainability assurance quality and one which limits the legitimacy threats caused by a lack of sufficient sustainability knowledge.

Given that companies have complete freedom when choosing their assurance providers, the selection of a high-quality incumbent auditor is an indirect measure of social commitment and a mechanism to improve public trust. The results confirm that it is fundamental for firms to understand the situations when choosing an incumbent financial auditor to provide sustainability assurance services is the best way to ensure firm legitimacy while obtaining higher sustainability assurance quality due to the spillover effect. This paper provides useful evidence for firms and managers who can become aware that the legitimacy threat associated with the auditing profession’s questionable competence to conduct efficient sustainability assurance engagements can be reduced if they hire an incumbent financial auditor with greater industry specialization. For assurance providers, the results are especially useful, as they should know that companies will be more likely to choose their incumbent financial auditor when that auditor possesses certain professional attributes, like industry specialization. The ability to assimilate and exploit the knowledge gained through auditing activities can be improved even more by specialization, which enhances sustainability assurance quality.

From a social perspective, stakeholders perceive industry specialization as an indicator of the professional skills necessary to increase both the real and perceived quality of sustainability assurance services, thereby limiting the legitimacy threat arising from a lack of sustainability knowledge. The evidence also provides valuable results for regulatory bodies, as it shows that firms are not able to address the legitimacy gap caused by stakeholders’ perceptions that incumbent financial auditors can easily be controlled by companies. Thus, doubts arise as to whether this joint provision undermines auditor independence. Precisely, these doubts about assurance provider independence can erode public confidence in assurance and devalue the quality of the service. The results of this paper highlight the need to strengthen regulation on sustainability reporting and assurance. The advances and relevance of sustainable development in recent years and in future agendas require a firm commitment to sustainability reporting and assurance of quality, reliability, integrity and confidence.

First, this study contributes to recent empirical studies that focus on the role of sustainability assurance services in the legitimation process of corporate sustainability reporting. However, while that research analyzes how the legitimacy theory explains the voluntary adoption of sustainability assurance, this paper adds to the literature by presenting evidence about why certain incumbent auditors are appointed to carry out sustainability assurance services. Second, this paper contributes to the sustainability assurance quality literature. Third, unlike previous studies that have regressed various client-specific and institutional factors that influence firms’ decisions to choose assurance providers, this study contributes to the research by providing knowledge about a set of professional features that may explain the decision model of assurance providers selection from a legitimacy perspective.

This study aims to investigate the direct relationship between audit committee effectiveness and sustainability performance and the mediating role of risk management in the relationship between audit committee effectiveness and firm sustainability performance.

The Hayes Process regression mediation model was used in this study. The data included 2,590 firm-year observations from 518 publicly non-banking and finance companies on the Indonesia Stock Exchange from 2017 to 2021.

This study proves the important role of risk management in mediating the effect of audit committee effectiveness on firm sustainability performance. Audit committee effectiveness was found to positively and significantly affect risk management. However, the effect of audit committee effectiveness on firm sustainability performance was statistically insignificant. The robustness checks and additional tests support all the main regression results.

Sample firms from Indonesia were used as representatives of developing countries. Further research may use more sample firms from multiple countries or provide a comparative study between firms in different countries.

The authority must enhance the audit committee’s role in risk management quality due to the indirect effect between the audit committee and sustainability disclosure. It should also expand the audit committee’s role to include sustainability disclosure.

This study could increase community awareness of firm sustainability. Where a company is required to provide more eco-products, stakeholders are, therefore, expected to have more equal concerns.

To the best of the authors’ knowledge, this study is the first to examine risk management as a mediator of the effect of audit committee effectiveness on firm sustainability performance.

This study aims to examine whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.

The sustainability outputs are measured using a sustainable product portfolio consisting of four products: clean energy products, eco-design products (EDP), environmental products (EP) and sustainable building projects (SBP). The audit fee variable is measured by the natural logarithm of the total amount of audit fees. The study tests two models of the association between these outputs and audit fees; Model 1 tests this association in the absence of the moderating variable (sustainability committee), and Model 2 tests the association in the presence of the moderating variable.

An analysis of data on 261 European firms from the Refinitiv Eikon database from 2010 to 2019 shows that high sustainability outputs are significantly and positively associated with audit fees. More importantly, this association is moderated by the presence of a board-level sustainability committee, suggesting that this type of committee reflects a factor considered by auditors in their audit risk assessment practices. The findings indicate that in Model 1, one (EP) out of four variables has a significant and positive association with audit fees, while in Model 2 and in the presence of sustainability committee, two variables (EP and EDP) have a significant and negative association with audit fees. However, the robust analysis shows that three variables (EP, EDP and SBP) have significant and negative associations with audit fees.

The study findings have important implications for policymakers, auditors and firms’ managers. For policymakers, the findings provide support for the argument that sustainable attitudes incentivise firms to manage sustainable product profiles more effectively. As such, policymakers should incentivise firms to establish a sustainability committee and regulate its role and responsibilities. Auditors should coordinate with the sustainability committee to facilitate audit efforts and reduce audit fees.

Understanding the relationship between sustainable products and audit fees will allow firms to improve their portfolio of sustainable products. In addition, other social implications of this study relate to improving relationships with society by establishing a sustainability committee that is responsible to communicate with that society.

The results support the argument that firms should manage sustainable product portfolios more effectively. In addition, the results of the study highlight the importance of a new variable as a moderator, the sustainability committee, which has not been examined before.

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH©), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to incorporate sustainability across all sectors and required an audit of all higher education curricula within Wales. The paper also discusses responses to the auditing process, findings at an institutional and national level and proposes recommendations for improvements.

The University of Wales, Newport, provides the case study to test the validity of the STAUNCH© software.

The quality and effectiveness of the curriculum content was not identified by the audit. The audit identified what the curriculum offered but did not necessarily reflect that studied by students. Modules offered on more than one course were awarded credit within the “cross‐cutting” criteria of the audit and this distorted the final results. The audit enabled curriculum managers to identify programmes of study which exhibited strengths and limitations in this area. Utilising a common auditing tool across the Welsh higher education sector allows for future developments to be collective and collaborative.

A general consensus of opinion from a network of Welsh higher education institutions regarding any future use of this auditing tool is currently one of uncertainty as far as any validity the tool may bring to driving the sustainability agenda forward. Alterations to the STAUNCH© software and auditing process are proposed if possible future audits are to be more effective. Nevertheless, within a relatively short time span education for sustainable development and global citizenship within Welsh higher education is gaining momentum. Amendments have been made to university documentation, staff‐training initiatives developed and the potential impact of curriculum development in this area is beginning to be realised.

This paper discusses the application of a new sustainability curriculum‐auditing tool and the validity of the tool in progressing sustainability within the higher education sector.

To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance.

Drawing upon the framework of AA1000 and the social auditing studies, this paper links stakeholder engagement, social auditing and corporate sustainability with a view to applying dialogue‐based social auditing to address corporate sustainability.

This paper identifies a “match” between corporate sustainability and social auditing, as both aim at improving the social, environmental and economic performance of an organisation, considering the well‐being of a wider range of stakeholders and requiring the engagement of stakeholders in the process. This paper suggests that social auditing through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote co‐operation amongst stakeholders and corporations.

This research requires further empirical research into the practicality of social auditing in addressing corporate sustainability and the determination of the limitations of dialogue‐based social auditing.

Social auditing has been identified as a useful mechanism of balancing differing interests among stakeholders and corporations in a democratic business society. The application of social auditing in developing and achieving corporate sustainability has apparently practical implications.

This paper examines the applicability of dialogue‐based social auditing in helping business to move towards sustainability. Social auditing as a process of assessing and reporting on corporate social and environmental performance through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote cooperation amongst stakeholders and corporations.

The purpose of this study is to consider three distinct bodies of literature and uses stakeholder theory as the premise of this study. The first deals with corporate sustainability reporting and voluntary disclosure behaviour, and corporate governance at the firm level, the second deals with the decision to utilize assurance services (voluntary adoption) and the third relates to the choice of auditor/assurance provider.

This study investigates these issues using archival data from some of the Top 200 listed companies in 2010 from the countries Australia and the UK. The final matched-pair sample consists of 220 listed companies.

The study finds that audit client size and the strength of corporate governance structures are significant in explaining the decision to produce a standalone sustainability report. Whereas few of these variables provide any explanatory value on the voluntary decision to assure the sustainability report, the existence of an active and diligent audit committee does have positive significance. Finally, the existence of an active and diligent sustainability committee is significant in explaining the choice of assurance provider where a member of the auditing profession was selected by the firm’s management.

Few studies (if any), have found a link between governance characteristics, sustainability report production, and assurance provider. The current study attempts to address this knowledge gap, and also considers the assurance work by professionals outside the auditing profession, and identifies which governance and firm-level characteristics may explain demand for their assurance services. This current study, assists to understand the low incidence of assurance and what might be necessary to increase demand for this type of assurance.

To introduce the campus sustainability assessment framework (CSAF) as a campus sustainability audit methodology; to share student campus sustainability audit research; to reflect on using the CSAF for pedagogy; to review the usefulness of the CSAF as an action research instrument; to encourage other faculty/sustainability educators to incorporate the CSAF into their curriculum; to present the Sierra Youth Coalition, Canada Sustainable Campuses project as a campaign worth emulating in other countries; to build the body of knowledge in using sustainability audits to integrate research, education, and campus operations.

The paper describes the Sierra Youth Coalition Sustainable Campuses project, a national student campus sustainability campaign in Canada, and how its campaign tool, the CSAF, was implemented at the University of Prince Edward Island (UPEI) to facilitate project‐based sustainability education. The paper shares the author's rationale and experience of using the CSAF to conduct UPEI's first campus sustainability audit, and of offering the CSAF for course credit.

The UPEI CSAF experience suggests the CSAF is a constructive tool for post‐secondary sustainability education; that it is possible to assess the ten CSAF sections (water, materials, air, energy, land; health and wellbeing, community, knowledge, governance, economy and wealth) and the total of 169 indicators in less than one academic year; and that students value the hands‐on learning, practical outcomes, and national recognition afforded by conducting a campus sustainability audit using the CSAF.

The UPEI experience can encourage other universities and colleges, in particular post‐secondary institutions in Canada, in synergizing sustainability research, education, and campus operations.

The paper will help Canadian faculty to evaluate the CSAF as a pedagogical tool and as an audit instrument. Non‐Canadian readers may glean insights for integrating student activism into higher education for sustainability. Researchers, educators, and university administrators keen to improve the sustainability performance of their institution can benefit by learning from UPEI's integrative approach.