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While previous studies have highlighted the importance of incorporating environmental sustainability in building designs, there is a paucity of studies that assess the extent to which design teams in developing countries consider environmental sustainability at the building design stage. Therefore, using Zambia as a case study, this study examined the extent to which infrastructure design teams in a developing country consider environmental sustainability at the design stage.

The study used a qualitative research approach using structured interviews because there are hardly any studies which have explored the extent to which designers incorporate environmental sustainability in infrastructure designs in developing countries. The data is analysed thematically using the ATLAS.ti software.

The results show that environmental sustainability is not an important design consideration because it is secondary to functional, technical and aesthetic considerations. Environmental considerations are also made in an ad hoc manner and when it is cost-effective for the project. Regulatory requirements pertaining to environmental protection are adhered to without any cost considerations. It was, therefore, theorised that building design teams in developing countries make technical, functional and aesthetic consideration during the infrastructure design stage ahead of environmental considerations.

There is a paucity of studies that have investigated whether building infrastructure designers consider issues of environmental sustainability at the design stage in developing countries. The findings have practical implications on how developing countries can foster environmental sustainability at the design stage and avoid generating a building infrastructure stock that will require environmental resilience adaptation in the future.

The purpose of this paper is to explore and illustrate ways in which the world’s largest retailers describe their logistics-related environmental considerations, their environmental indicators applied to measure the effects of these considerations and their environmental consciousness in their CSR reports.

Classification models are developed via a literature review on logistics-related environmental considerations, indicators and consciousness. A content analysis approach is then applied to examine CSR reports from 12 of the world’s largest retailers.

Few retailers show environmental considerations in all logistics activities, but purchasing is especially well described. Even if many retailers claim to use the Global Reporting Initiative (GRI) framework, no one uses is completely. Judging consciousness from CSR reports raised a number of questions.

A contribution to theory is the development of two classification models. The first provides a description structure for environmental considerations related to logistics activities. The second expands the GRI indicator framework by incorporating a structure for logistics activities.

The classification models developed can be an important mean for managers and also consumers to judge the environmental sustainability of retailers by their CSR reports.

The study makes a social contribution with its input on sustainability and especially environmental issues.

Few studies have focused upon environmentally sustainable logistics in retail chains, and even fewer address how to measure environmental sustainability in this context.

This paper investigates the impact of individualistic (health) and collectivistic considerations (environmental) on the purchasing intention of organic foods.

The study collected 391 responses from service holders of diversified tiers from Bangladesh. It considers two-step structural equation model (SEM), as well as the Ordinal Logistic regression to analyze the fact.

SEM analysis explores that, both the individualistic and collectivistic considerations affect purchasing intention of organic foods. The regression result finds that income, the number of earning members, occupation, age and BMI are influential determinants of weekly purchasing frequency of organic foods. This research suggests, along with consumer's economic solvency an organized market with dissemination of health and environmental benefits of organic foods acts as a catalyst for purchasing intention of those products.

However, there is still scope of investigating intention-behavior gap between the actual purchasing behavior and purchasing intention, which is not addressed in this study.

To understand the perception of comparatively educated and solvent people toward purchasing intention of organic foods, this research is one of the pioneering attempts in the context of an unorganized organic food market.

Purpose: Ethical investing is considered to be the pinnacle of embedding environmental considerations in investing. Environmental considerations form a major part of corporate social responsibility (CSR), and CSR is considered to have a positive effect on investment returns. The purpose of this chapter is to assess the degree of environmental considerations embedded in faith-based funds investment criteria. The comparative analysis between principles and practice through faith-based investing is undertaken.

Design/Methodology: Prospectuses of selected faith-based mutual funds and other information around investment strategies provided on the Funds’ websites have been analyzed in detail. Content analysis has been undertaken in order to evaluate the existence and types of environmental related criteria demonstrated by the Funds. The criteria are compared to the faith principles on environmental responsibility.

Findings: It is generally assumed that CSR requirements form the premise of socially responsible investing. The authors find that faith-based investing criteria are narrowly defined and that they represent biases which do not promote environmentally responsible investing.

Implications: The major implication is that inspite of the availability of faith-based environmental responsibility principles, faith-based funds represent a case of economic returns prioritization over environmental considerations. Environment accountability principles that exist need to be promoted regularly so that they become an essential element of every day decision-making including faith-based economic decision-making.

Originality: This study contributes to the debate on ethical investing from the perspective of faith-based mutual funds.

The purpose of this paper is to investigate insights into current practices in auditing “environmental matters” in accordance with Audit Guidance Statement 1010: The Consideration of Environmental Matters in the Audit of Financial Reports, which was introduced by the New Zealand Institute of Chartered Accountants in 2001.

The approach to gathering evidence for this study is qualitative semi‐structured in‐depth personal interviews with 27 auditors: 18 financial auditors (FAs) in chartered accounting practice and nine public sector auditors (PSAs) from the office of the Auditor‐General.

The interview findings confirmed that the auditors respond to isomorphic pressures that affect them, either by employing acquiesce or compromise strategies and that institutional theory fits best as an appropriate theory to frame the research. Environmental matters are only considered in the planning of a company audit when it is significant and relevant to financial reporting. However, evidence showed that FAs are influenced by mimetic isomorphism by adopting the perspective of company management. On the other hand, PSAs are driven by the legislative mandate imposed by the Local Government Act 2002 to search out and verify the validity, accuracy and completeness of information on environmental matters. FAs auditing both companies in the private sector and public sector organisations are able to maintain two dissimilar approaches and attitudes, depending on the type of entities they are auditing.

As with all qualitative interviews, there are some limitations associated with individuals' responses to the semi‐structured open‐ended interview questions.

To prioritise the consideration of environmental matters in the audit practices of FAs for company audits will require both coercive and normative pressures in their organizational sphere.

This study assists in understanding an audit phenomenon not widely known. It would also add a geographical variation to existing literature.

This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.

Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.

MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to sustainability such as ethical practices, moralised values, sustainable business models and ecological standards. The results confirm that MBIs help banking institutions create a more sustained positive impact in terms of social and environmental business opportunities.

This paper offers novel evidence on the intersection between banking and MBIs, with a focus on social, sustainability and environmental considerations.

Increasing awareness around the world of the environmental impact of greenhouse gas (GHG) emissions resulting from human activities such as air travel warrants consideration of the effects of research and activities within the field of Comparative and International Education (CIE). The authors hypothesize that consideration of CIE research’s environmental impact is seldom, if ever, discussed in the literature. To test this hypothesis, the authors conduct a content analysis of articles published in selected major CIE journals to analyze how researchers account for their environmental impact. In addition to presenting the findings of this analysis, the authors provide a selection of queries for examining one’s own practices as a CIE researcher in relation to environmental sustainability. The authors provide preliminary suggestions for ways to reduce GHG production and the environmental impact of continued CIE research and call for acknowledgement of these impacts in publications. Ultimately, the authors suggest that more needs be done to examine CIE scholars’ ecological impact in conducting research and use this chapter as a starting point for conversations in this vein.

This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit practice.

This study adopts an interpretive methodology. It draws on dual research methods – interviews with 27 senior auditors, and a critical analysis of AGS‐1010. Legitimacy theory informs the interpretation of the findings.

The findings point to significant gaps in the guidance AGS‐1010 provides and reveal its limited impact on practice, which seems to reflect “business as usual” in regard to the audit of environmental matters. However, AGS‐1010 does appear to serve a ceremonial, legitimating role by supporting practising auditors' efforts to appear responsive to concerns about this emergent accountability issue.

The findings highlight the practical challenges that exist in the audit of environmental matters, and point to the need to scrutinise the role of auditors in providing opinions on the financial reports of firms whose activities give rise to material environmental matters.

The findings suggest points for reflection for a profession that relies on maintaining its societal legitimacy, but which is failing to pursue or achieve best practice in the audit of environmental matters.

This paper presents a novel critique of AGS‐1010 and a first examination of how New Zealand auditors are dealing with environmental matters in light of this professional promulgation. The findings contribute to the international literature by exploring the relatively neglected role of the auditor in advancing the “greening of accounting”.

The self-cleaning properties of nanostructured titanium dioxide facade coatings are useful in Singapore's tropical climate. However, its potential maintenance issues need to be determined right at the design stage. The purpose of this paper is to highlight the development of the design for maintainability tool which is a multicriteria design decision score sheet that evaluates the maintainability potential of nano-facade coating applications on high-rise façades with concrete and stonemasonry finishes and curtain walls.

Quantitative methods (expert and practitioner surveys) are conducted in this research study. Analytic hierarchy process (AHP) and sensitivity analysis were used to develop a robust Design for Maintainability tool.

Safety measures indicator received the highest weighted score by experts, while the maximizing performance, minimizing risk, minimizing negative environmental impact and minimizing consumption of matter and energy were the top ranking main criteria by both experts and practitioners. The top ranked design for maintainability sub-criteria identified by practitioners and experts were risk management, maintenance considerations, climatic conditions, safety measures, lifecycle cost and maintenance access, sun's path, rainfall intensity, biological growth measures and building age profile.

Most researches on the maintainability of nano-façade coatings uses experimentation to test the durability of nano-façade coatings, while this study focuses on design based empirical data such as establishing and ranking the list of design for maintainability criteria or indicators to minimize future defects and maintenance issues. The design for maintainability tool contributes to the maintainability of nano-façade coatings leading to maximizing its performance while minimizing cost, risks, resource consumption and negative environmental impact.

The paper identifies the broad environmental issues and legislation affecting the construction industry in the UK and goes on to place the environment firmly on the construction agenda, highlighting the major issues for concern. This paper summarizes work undertaken in five pilot studies. The work reveals that the consideration of environmental issues within a framework related to the construction process facilitates the allocation of management responsibility within the construction team. The illustrative representation of this framework forms a prototype decision‐making strategy for use in construction procurement and methods for incorporating environmental issues into every day construction management are proposed.