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Indicators-based framework has been developed for the sustainability assessment of infrastructure projects but this framework has limitations in quantifying the qualitative parameters. The top-down approach that utilizes principles to assess the sustainability of infrastructure projects has the ability to consider qualitative parameters. The research on the development of principles-based approach is however limited and, in fact, the study on the development of principles to assess the sustainability of public–private partnerships (PPPs) infrastructure projects is in a nascent stage. The purpose of this study is the development of an empirical framework of guiding principles that will facilitate the assessment of PPPs from sustainability perspective. The study has used a grounded theory qualitative approach by using interviews and literature as primary and secondary data sources, respectively, to develop the framework of guiding principles to achieve goals of sustainable infrastructure development through PPPs. The framework comprises 18 guiding principles, which will act as guidelines to facilitate promotion of sustainable practices throughout the life cycle of PPP project so that sustainability goals can be accomplished. The guiding principles could be used as the qualitative parameters for public and private sector to assess the sustainability of PPP infrastructure projects. This chapter presents critical insights on principle-based approach for sustainability assessment of PPP projects, which has not been the focus in the majority of earlier studies.

The purpose of this paper is to propose a set of guiding sustainability principles for the information systems function in organisations.

The authors use principles taken from sustainability approaches to define a set of principles and a sustainability maturity model.

The principles include awareness, alternatives to economic perspectives, systems approaches, minimise wastage, consider the future, avoid fads, link sustainability to IT governance frameworks.

The paper calls for a new line of research investigating the contribution that IS can make to the sustainability issue.

The principles and maturity model can be used by practitioners to embed sustainability processes into their organisations.

The issue of sustainability and IS is still in its infancy as a research topic. The authors define a basic set of sustainability principles and raise a number of governance issues related to sustainability.

So far, sustainability reporting in higher education is in a very early stage – partly, because of the lack of an established and widely recognized sustainability reporting framework for higher education institutions (HEIs). Therefore, a modification of the sustainability code for the use in the higher education context was recently developed in Germany. The purpose of this paper is to evaluate this modification from an academic point of view.

The evaluation of the sustainability code is based on selected reporting principles drawn from frameworks of sustainability and financial reporting.

The evaluation shows that to a large extent, the modification of the sustainability code for HEIs contributes to the fulfillment of the selected reporting principles. However, it also became evident that there is still room for improvement, especially in terms of clarity and the inclusion of material aspects.

The need for an implementation manual regarding the modified HEI-specific sustainability code is emphasized, as the sustainability code requires further clarification to be manageable for HEIs.

This paper provides suggestions for the further development of a sustainability reporting guideline for HEIs to enhance its alignment with both sustainability reporting principles and the needs of HEIs.

This paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects of regulation mandating that SOEs prepare sustainability reports. In the specific case of port authorities, the study analyses the influence of a sector guideline that determines what should be included and the structure of the report. Another aim of this paper is to delve into SOE's motivations for disclosing information on materiality assessments, using the assumptions of the different theories to explain their reporting practices.

Using a sample of SOEs sustainability reports, a content analysis is undertaken. The methodology involves the analysis of the information disclosed by SOEs in Spain and the development of a materiality disclosure index. This index enables sampled entities to be classified on a scale of 0–5, based on the extent of their disclosures of the materiality determination process. This study also identifies several variables that explain differences in these disclosures.

A low rate of information disclosed about the materiality process can be attributed to the desire of SOEs to create symbolic legitimacy. In a context where the disclosure of sustainability information is mandatory, only few organisations apply the principle of materiality to define the content of their sustainability reports. These results highlight that institutional isomorphism has only had a limited effect on the materiality process.

Limitations associated with the sample size and composition of the sample by sector apply.

This research shows that generally accepted reporting guidelines constitute a reference framework for sustainability reporting but that the principles underpinning these frameworks are not always implemented.

This study extends the literature on the implementation of the principle of materiality and uses disclosure theories to explain the actual reporting by SOEs of their materiality process.

This study aimed to provide a framework that includes the principles of sustainable construction to evaluate their application in the construction of government building projects in various environmental, economic, and social aspects distributed over the project phases throughout its life cycle.

Qualitative methods from literature review and analysis of sustainability assessment tools were used to design the framework. The designed framework included six main categories, comprising 19 indicators that include sustainable building principles to assess application levels in government construction projects. It was used to evaluate applying sustainability practices in Jordanian government construction projects. 133 questionnaires were distributed to a convenience sample of three government institutions concerned with the design, implementation, and management of government buildings in Jordan.

After collecting the quantitative data, the results showed that there is an application of six sustainability principles during the initial planning, analysis, and design stages of Jordanian government construction projects. The results focused on the application levels in social sustainability principles versus environmental and economical, especially in the operating stages during the project life cycle.

This study contributes by providing a tool to evaluate the sustainability of government construction projects and increase the efficiency and effectiveness of these types of buildings in both the short and long term by making them more sustainable. Subsequently, recommendations are made on reorienting government construction projects toward a sustainable building approach.

A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework.

This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach.

Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts.

This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting.

This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks.

This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders.

This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.

Infrastructure development through public-private partnership (PPP) route in India has exhibited concerns about not promoting progress toward sustainable development goals, particularly social and environmental perspectives. The purpose of this paper is, therefore, to identify the shortcomings in the Indian PPP procurement process using the key principles of sustainability.

Qualitative research inquiry through grounded theory approach by using the literature and interview source was used to identify the challenges encountered in sustainable infrastructure development of PPP projects. These challenges were, first, reviewed from the perspectives of key sustainability principles and then discussed with the key stakeholders through focused interviews. Furthermore, micro-interlocutor analysis was carried to get an insight on the extent of consensus amongst the experts regarding these identified shortfalls.

The key shortfalls identified from the study that adversely affect progress toward sustainable development include incomprehensive environmental impact assessment and social impact assessment studies; lack of stakeholder and local participation; high bidding and transaction cost; high user charges; improper risk allocation; lack of transparency and accountability; goal conflicts between public and private sector; and lack of skill and knowledge about sustainability.

The study findings will help in devising appropriate strategies for enhancing the mechanisms, policies, and governance structure of PPP process in order to overcome these shortfalls and help in accomplishing the goals of sustainability while developing infrastructure even through PPP route.

The paper presents different insights into PPP from sustainability perspective which has not been the focus of the current studies on PPPs. Sustainability assessment of PPP procurement is an area of research which is in a nascent stage.

Health-care (HC) is one of the most polluting industries and recognised as the second energy-intensive sector, emitting 8 per cent out of total 40 per cent of total carbon emissions. Integrating sustainability to facilities management operations is imperative and could significantly contribute to reducing energy consumption, waste and day-to-day operational costs of buildings. The integration of sustainability into FM practices depends on factors such as facility type, organisational scale, business sector and organisation characteristics. This paper aims to explore the SFM practice with a specific focus on HC-specific FM services and respective sustainable practice that could be integrated into FM operations.

A Delphi survey was administered to ten experts in two rounds, who are specialised in FM and sustainable practices in the HC sector. Data gathered from the survey were analysed using the Relative Importance Index to identify the most significant FM services and sustainable practices.

The study found 9 significant FM services and 49 sustainable in HC. The top three significant FM services include “building services (BS)”, “space planning (SP)” and “quality management (QM)”. Further, “identifying applications for energy-saving measures” and “ensure onsite, off-site storage and transport of wastes” were found as the topmost significant sustainable practices. The relevancy of these identified sustainable practices to the principles of sustainability was determined. The results showed that 22, 18 and 09 sustainable practices were relevant to environmental, social and economic principles of sustainability, respectively.

There is a dearth of literature that integrates sustainable FM practices in HC sector, and this study fulfills this research gap. The study is novel in offering a framework to integrate sustainability into FM practice in HC sector.

A conceptual and analytical approach is presented to reconcile weak and strong sustainability. It involves a reconsideration of the conception of total capital from an ecological‐economic system perspective. In particular, natural capital is classified into non‐renewable resources, renewable resources that are harvested, and those that are not used in production. Strong sustainability is defined in terms of constant environmental quality. Weak sustainability is characterised by non‐decreasing value of aggregate income and environmental quality, and formalised in terms of a “preference‐based social value function”. Ecosystem resilience and basic human needs are introduced as minimum sustainability requirements, and a “sustainability‐based social value function” is proposed, which is sensitive to potentially irreversible changes at the boundaries of the restricted opportunity space. It implies higher values associated to the trade‐offs between income and the environment than the preference‐based function, and the fact that sustainable development is only feasible if both minimum criteria are fulfilled.

The purpose of this paper is to explore the current status and identify the main trends in leading Russian companies’ corporate sustainability model transformation in the context of achieving the United Nations Sustainable Development Goals (UN SDGs).

A theoretical approach is based on the interpretation of corporate sustainability model transformation within the corporate social performance (CSP) framework. The corporate sustainability model is described according to Dyllick and Muff (2016) business sustainability (BST) 1.0-3.0 spectrum. The analysis is settled on survey data collected from leading Russian companies participated in the “Report on Social Investments in Russia” project conducted by the Russian Managers Association from 2008 to 2019.

This paper finds that the BST 2.0 is becoming a dominant model based on the “creating shared value” goal. The related CSP is characterized by their orientation to the principles of the UN Global Compact; by the emergence of a coordinating role for specialized departments of corporate social responsibility (CSR) and/or sustainability; and by the regular sustainability reporting. The SDGs are generally correlated with responsible business practices that are already in existence in companies. The emerging trend towards the advanced BST 3.0 model including the SDGs integration into the main business processes is constrained by the lack of active cooperation between companies.

The research sample includes only large Russian companies with a significant industry diversity, participating in the “Report on Social Investments in Russia” project, thereby restricting the analysis of non-participants. The relatively low repetition of participants in this long-term project does also restrict the degree of generalization. Future research could be based on the findings of this paper to create and test hypotheses via a nationwide study of Russian businesses as well as cross-national comparative studies.

The analysis of the corporate sustainability model transformation through studying the key CSP framework elements could support Russian companies in creating systemic changes of their principles, processes and outcomes measurements in the context of achieving the UN SDGs.

This study contributes to existing literature by combining the corporate sustainability model transformation analysis with the CSP framework. It describes the experience of large Russian companies that publicly position themselves as national leaders in the field of CSR and sustainable development.