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The purpose of this paper is to review extant literature and to provide perspectives on approaches to enhancing built environment sustainability in Africa. There is a mismatch between global societal resources and the increasing demand for natural resources. The consequences of this mismatch are prevalent in many African countries, causing the need to implement of built environment sustainability as a matter of cause.

Little research has been undertaken to date with a focus on the environmental sustainability of Africa. With this in mind the review was undertaken through a series of incremental steps. It began with an initial review, before developing through exploratory and development phases. The process culminated with the refined literature review presented.

The paper finds that a different approach is required to achieve built sustainable development for developed and developing countries, with a clear difference in terms of its application observed between the Northern and Southern hemispheres. Current energy and water crisis facing Africa is brought to the fore and an evaluation is provided of the systems being used to ameliorate its effects. The study explores a range of technological solutions that are appropriate for consideration in the African context. It also examines the barriers that need to be overcome to facilitate the widespread use of the suggested solutions in Africa.

This study examines built environment sustainability through the Africa lens. It highlights its importance and the contextual factors inhibiting the widespread uptake of built environment sustainability solutions. The study offers a number of recommendations for the future to encourage long-term built environment sustainability in Africa and more specifically the Sub-Saharan region.

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.

This paper aims seeks to reflect on the transition of a school of architecture to incorporate sustainability principles as a core part of its undergraduate (Part I) programme. The paper offers a brief overview of the processes undertaken and outcomes of this to an integrated problem-based learning approach and with sustainability at its core changing both knowledge content and pedagogical approaches.

Reflecting on the transition to a sustainability-based curriculum, this paper makes use of a mixed methods approach incorporating a review of literature on sustainability in architectural education, pedagogical approaches and epistemology, as well as educational issues in sub-Saharan Africa. The main study made use of an ethnographic approach, including document analysis, interviews, observations and one-on-one informal interactions with students, faculty and alumni.

While the transition to a sustainability-based curriculum was achieved, with integrated studio courses at second- and third-year levels, this did not come without challenges. Divided opinions of formal education, linked to preconceived ideas of what constituted architectural education led to some resistance from students and professionals. Nevertheless, the programme serves as testament to what is achievable and provides some lessons to schools seeking to transition programmes in the future.

The paper contributes to discourses on sustainability in architectural education, examining the transition taken by an architectural programme to incorporate sustainability as a core part of its curriculum. The outcomes of this process provide advice that could be useful to schools of architecture seeking to integrate sustainability into their programmes.

As the first architecture programme in East Africa to integrate sustainability principles into its programme, this study provides an insight into the processes, experiences and outcomes of this transition. This reflective engagement highlights value of an enabling environment in any transitional process.

Developing countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions, notably in sub-Saharan Africa. To fill this gap and understand the state of sustainability reporting in sub-Saharan Africa, this paper aims to investigate the current state of reporting, identifies the major motivations and barriers for reporting and suggests an agenda of future issues that need to be considered by firms, policymakers and academics.

This paper includes analysis of reporting practices in 48 sub-Saharan African countries using the lens of New Institutional Economics. It comprises three phases of data collection and analysis: presentation of overall reporting data collected and provided by Global Reporting Initiative (GRI). analysis of stand-alone sustainability reports using qualitative data analysis and interviews with key report producers.

The analysis identifies key issues that companies in selected sub-Saharan African countries are grappling within their contexts. There are significant barriers to reporting but institutional mechanisms, such as voluntary reporting frameworks, provide an important bridge between embedding informal norms and changes to regulatory requirements. These are important for the development of better governance and accountability mechanisms.

Findings have important implications for policymakers and institutions such as GRI in terms of regulation, outreach and localised training. More broadly, global bodies such as GRI and IIRC in a developing country context may require more local knowledge and support. Limitations include limited data availability, particularly for interviews, which means that these results are preliminary and provide a basis for further work.

The findings of this paper contribute to the knowledge of sustainability reporting in this region, and provide some policy implications for firms, governments and regulators.

This paper is one of only a handful looking at the emerging phenomenon of sustainability reporting in sub-Saharan African countries.

Inquiry-based approaches can potentially enrich sustainability learning in any educational context, more so in open and distance learning (ODL – perceived as theoretically inclined) and in regions of educational need (such as the Global South, of which Africa forms part). The purpose of this paper is to map the benefits and challenges of using inquiry-based learning (IBL), with reference to ODL and the value added by IBL in terms of education for sustainability (EfS) in Africa.

Evidence-based reflection is used to provide a narrative assessment of the experience gained with IBL in two undergraduate sustainability-focussed modules in the Department of Geography at the University of South Africa (Unisa), an ODL provider in Africa and the Global South.

Consideration of enabling and limiting factors indicates that although constraints are experienced, adoption of IBL approaches holds potential as pedagogic for EfS in Africa, due to grounding of learning in theory and applied to local places/contexts. This indicates a role for IBL to change perceptions regarding the lack of practical utility of ODL.

Implementing place-based and contextual IBL is innovative in ODL. It adds value to learning experiences and supports transformative learning, both important components of EfS and addressing a need in the African context. Practitioners will find the experience gained with implementation of IBL, coupled with possibilities associated with information and communication technologies, of value.

The 2030 Agenda and the sustainable development goals (SDG) have gained considerable attention in research and public debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018.

The study adopts a content analysis and survey method to evaluate the extent of SDG reporting by the selected African countries. This paper conducted content analysis through the use of the PricewaterhouseCoopers (PwC) framework and Global Reporting Initiative (GRI) framework to gauge the extent of firms’ compliance with SDG reporting. Also, this paper uses the business reporting indicators for each SDG developed by GRI to determine the compliance level of the selected firms regarding SDG reporting. The survey was targeted at the big four audit firms (PwC, KPMG, Ernst and Young and Deloitte and Touche).

The evaluation of SDG disclosure by the 80 listed firms in Africa is still at a very low level except for South African firms. Also, the findings of the business reporting indicators for each SDG target show that most of the firms show little or no concern to report on SDG activities. The result of the research survey indicates that voluntary disclosure, lack of management commitment, lack of regulatory enforcement and cost implications account for low SDG disclosure by the selected African firms.

This study fails to consider the qualitative research approach in determining the extent of SDG disclosure in Africa, as the study did not allow respondents to freely express their opinion on SDG disclosure, as a large part of the survey used close-ended questionnaires.

This study’s findings call for clear responsibility and a strong drive for SDG performance from corporate institutions in Africa. While the overall responsibility rests on the government, the actualization of SDG cannot be achieved without support from corporate organizations. The empirical approach used in this study emphasizes the need for corporate organizations to embrace sustainable practices and to integrate SDG information into their reporting cycle.

This study contributes to growing literature in the area of corporate reporting, sustainability reporting and SDG research in Africa and other emerging economies. Also, this study provides original insight into the contribution of accounting research toward the achievement of SDG.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.

The last chapter of this book grouped the studies that discusses and investigates the relationship between sustainability reporting and firm performance in three different regions: Europe, Mena and Africa. In Europe, the findings deduced from the empirical results demonstrate that there is significant positive impact of ESG on the performance. However, the relationship between ESG disclosures varies if measured individually; the environmental disclosure positively affects the ROA and TQ, whereas the corporate social responsibility disclosure negatively affects the three models. However, the corporate governance disclosure negatively affects the ROA, ROE and positively affect the Tobin's Q. In Mena, the empirical results show that there are differences in the impact of sustainability reporting (ESG) on firm's operational performance (ROA), financial performance (ROE) and market performance (TQ) between the sectors. Lastly, the findings from Africa show that there is a significant relationship between ESG and operational performance (ROA) and market performance (TQ) with ROA and TQ varying directly with the level of ESG disclosure. However, there is no significant relationship between ESG and financial performance (ROE).

The purpose of this paper is to provide a case study report of the development of data networks and initial connectivity in the Sub-Saharan African (SSA) region and how that development evolved into the formation of research and education (R & E) networks that enable new collaborations and curriculum potential.

This case study is presented through the past 20 year’s operations and field activities of the Network Startup Resource Center (NSRC) at the University of Oregon, who in partnership with the National Science Foundation has worked together to significantly train network engineers in Africa on how to develop regional R & E networks that can link together the various research universities in SSA.

The author shows how the development of these networks have fostered improved collaboration between African and US scientists, particularly around issues that relate to climate change. This paper contains testimonials from both scientists and on-the-ground key directors in Africa about the value of these improved networks. The expansion of regional R & E networks has allowed the Association of African Universities (AAU) to launch sustainable development as one of its new core programs over the period 2013-2017. Within this new core AAU program are four sub-themes: agriculture and food security, water resources management, climate change and energy. All of these themes will benefit directly from these new, network-enabled, data-sharing abilities.

The current state of network-driven curriculum and curriculum exchange between African universities is assessed and compared that to that in the early days of academic network penetration (1990-2000) in the USA to find similar rates of evolution. Since 2015, SSA has sufficient network access and connectivity to now enable a wide variety of new collaborative research and collaborative academic programs.

The experience and operational competence of the NSRC at the University of Oregon needs to be detailed and espoused. No other American university has had such an impact on Africa in terms of improving its overall network infrastructure enabling new kinds of collaborative research on real-world problems, such as climate change and resource depletion in Africa.

This study reexamines fiscal deficit sustainability in South Africa.

The study applies three cointegration testing approaches, namely testing for multiple structural changes in a cointegrated regression model, time-varying cointegration test and asymmetric cointegration test.

The results point to the existence of a level relationship between government revenue and spending. In addition, the long-run equilibrium relationship between government revenue and spending in South Africa is found to be characterized by breaks. As such, assuming a constant cointegrating slope may be misleading. Results from time-varying cointegration and an estimation of a cointegrated two-break model indicate that cointegrating coefficient has been time-varying but has remained less than 1 for the entire study period, indicating that fiscal deficits have been weakly sustainable. This finding is also confirmed by the results from an estimated asymmetric error correction model.

In view of the findings, authorities should put in place policies to improve the fiscal budgetary stance and reinforce the sustainability of the fiscal deficits in South Africa. Among other things, South Africa could undertake reforms to state-owned companies to reduce their reliance on public funds, slow down the pace of the public sector wage growth and devise effective economic measures to boost long-term growth. In addition, tax compliance and other revenue collection measures should be enhanced for additional tax revenue.

The contribution of this study is twofold; first, the study uses a long series of annual data spanning over a century, from 1913 to 2020. Indeed, cointegration is better modeled using long spans of time series data. Second, to examine the existence of a level relationship between spending and revenue, the study uses cointegration tests which allow capturing time-variation in the cointegrating slope coefficient, and accounting for asymmetries in the relationship between government spending and revenue. It is important to allow for time-variation in the cointegrating slope coefficient, especially when it has been hardly treated in the empirical literature on fiscal deficit sustainability. Allowing for time-variation in the cointegrating slope coefficient helps us to analyze fiscal deficit sustainability by periods of time. Indeed, the degree of fiscal sustainability can change from one time period to another.