scholarly journals Materiality and external assurance in corporate sustainability reporting: an exploratory case study of the UK construction industry

2018 ◽  
Vol 14 (4) ◽  
pp. 454
Author(s):  
Peter Jones ◽  
David Hillier ◽  
Daphne Comfort
Keyword(s):  
Construction Industry ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Exploratory Case Study ◽  
The Uk

scholarly journals A Case Study of a Negotiated Tender within a Small-to-Medium Construction Contractor: Modelling Project Cost Variance

Buildings ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 260
Author(s):  
James Ellis ◽  
David John Edwards ◽  
Wellington Didibhuku Thwala ◽  
Obuks Ejohwomu ◽  
Ernest Effah Ameyaw ◽  
...  
Keyword(s):  
Construction Industry ◽  
Study Data ◽  
Review Literature ◽  
Third Party ◽  
Open Book ◽  
Competitive Tendering ◽  
Construction Contractor ◽  
The Uk ◽  
Insight Into

This research explores the failure of competitively tendered projects in the UK construction industry to procure the most suited contractor(s) to conduct the works. Such work may have equal relevance for other developed nations globally. This research seeks to teach clients and their representatives that “lowest price” does not mean “best value”, by presenting a case study of a successfully negotiated tender undertaken by a small-to-medium enterprise (SME) contractor; SME studies are relatively scant in academic literature. By applying the “lessons learnt” principle, this study seeks to improve future practice through the development of a novel alternative procurement option (i.e., negotiation). A mixed philosophical stance combining interpretivism and pragmatism was used—interpretivism to critically review literature in order to form the basis of inductive research to discuss negotiation as a viable procurement route, and pragmatism to analyse perceptions of tendering and procurement. The methods used follow a three-stage waterfall process including: (1) literature review and pilot study; (2) quantitative analysis of case study data; and (3) qualitative data collection via a focus group. Our research underscores the need to advise clients and their representatives of the importance of understanding the scope of works allowed within a tender submission before discounting it based solely on price. In addition, we highlight the failings of competitive tendering, which results in increased costs and project duration once the works commence on site. These findings provide new contemporary insight into procurement and tendering in the construction industry, with emphasis on SME contractors, existing relationships, and open-book negotiation. This research illustrates the adverse effects of early cost estimates produced without first securing a true understanding of project buildability and programming. Our work concludes with a novel insight into an alternative procurement option that involves early SME contractor involvement in an open-book environment, without the need for a third-party cost control.

Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

Corporate Sustainability

2016 ◽  
pp. 291-306
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

Competing corporate sustainability perceptions in a global retail organization

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ulf Elg ◽  
Jens Hultman ◽  
Axel Welinder
Keyword(s):  
Corporate Sustainability ◽  
Organizational Level ◽  
Case Study Method ◽  
Communication Management ◽  
Content Type ◽  
Country Level ◽  
Strategic Issue ◽  
Retail Managers ◽  
The Uk

PurposeThe purpose is to explore the different and often contradictory perceptions individual managers have about corporate sustainability within a global retailer.Design/methodology/approachA qualitative case study method is used, including interviews and document studies. The authors study the global retailer IKEA. In total the authors have interviewed respondents on both the global level and the country level, within the sustainability organization as well as corporate, sales and communication management. The study includes managers in Sweden, the UK and Germany.FindingsThe research is based on institutional theory, focusing upon cognitive and normative aspects; the authors propose that managers may have a proactive, forceful view on sustainability or a reactive view. These need to coexist. The authors also show how global retailers can balance sustainability goals with other business considerations, as well as about the implications of the sustainability approach for the retailer's business model.Practical implicationsRetail managers need to recognize and integrate the contradictory views on sustainability that managers hold. The authors show how sustainability can be given different impact depending on the context and the strategic issue it is linked to.Originality/valueMost studies have focused on how sustainability is managed on an organizational level and how different goals can co-exist. The authors’ focus is on individual managers and their perceptions of sustainability – what it includes, how they want to manage sustainability issues, and the priority it should be given.

Corporate Sustainability

2019 ◽  
pp. 955-971
Author(s):  
Taranjit Kaur
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Future Generation ◽  
Major Stakeholder ◽  
Corporate Social ◽  
The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

A “green” accountant is difficult to find

2018 ◽  
Vol 31 (6) ◽  
pp. 1749-1773 ◽  
Author(s):  
Matthew Egan ◽  
Dale Tweedie
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
Sustainability Initiatives ◽  
Critical Case Study ◽  
Insight Into ◽  
Australian Company

Purpose The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach The paper adopts a critical case study methodology, focused on a large Australian company in which senior management sought to engage accounting staff in an internal sustainability reporting initiative focused on eco-efficiency. Bourdieu’s concepts of habitus, capitals and field enable a relational analysis of the findings. Findings While accountants adapted well to early changes aligned to cost efficiency, they struggled to engage with more creative sustainability improvements. The paper explains both adaptions and constraints as interactions between accountants’ professional habitus, capitals and their broader organisational field. Prior strategies to engage accountants (e.g. training) only partially address these factors. Practical implications The accounting profession has persistently urged members to contribute to organisational sustainability initiatives. This paper provides insight into how organisations might combine professional acculturation and appropriate capitals to advance this agenda. Social implications Although eco-efficiency is only one potential element of comprehensive organisational sustainability management, the paper’s insights into engaging accountants contributes to understanding how broader social sustainability agendas might be advanced. Originality/value The study addresses calls for empirical insights into how accountants can contribute to corporate sustainability practices. Prior studies have polarised between interpreting accountants as either enablers or barriers to sustainability change. This paper explores how shifting configurations of habitus, capital and organisational field can enable either outcome.

scholarly journals Materiality and external assurance in corporate sustainability reporting

2015 ◽  
Vol 33 (5) ◽  
pp. 430-450 ◽  
Author(s):  
Peter Jones ◽  
Daphne Comfort ◽  
David Hillier
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Current Status ◽  
Content Type ◽  
Corporate Websites ◽  
Preliminary Examination ◽  
Stakeholder Pressure ◽  
Reporting Process ◽  
Sustainability Challenges ◽  
The Uk

Purpose – The purpose of this paper is to provide a preliminary examination of the extent to which the UK’s leading house builders are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting. Design/methodology/approach – The paper begins with a review of the characteristics of materiality and external assurance and a brief outline of house building in the UK and of the sustainability challenges the industry faces. The information on which the paper is based is drawn for the top twenty UK house builders’ corporate Websites. Findings – The paper reveals that only a minority of the UK’s top 20 house builders had embraced materiality or commissioned some form of independent external assurance or verification as an integral part of their sustainability reporting processes. In many ways this reduces the reliability and credibility of the house builders’ sustainability reports. Looking to the future growing stakeholder pressure may force the UK’s house builders to embrace materiality and commission external assurance as systematic and integral elements in the sustainability reporting process. Originality/value – The paper provides an accessible review of the current status of materiality and external assurance in the UK house builders’ sustainability reporting process, and as such it will interest professionals, practitioners, academics and students interested in sustainability in the construction industry.

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