publication . Article . 2015

Sustainability, materiality, assurance and the UK’s leading property companies: a briefing paper for occupiers

Jones, Peter; Comfort, Daphne; Hillier, David;
Open Access English
  • Published: 09 Nov 2015
  • Publisher: Emerald Insight
  • Country: United Kingdom
Abstract
Purpose\ud – The purpose of this paper is to provide a brief for property occupiers who look to monitor trends in sustainability reporting. The paper offers a preliminary examination of the extent to which the UK’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as a part of their sustainability reporting processes and some wider reflections on materiality and external assurance in sustainability reporting.\ud \ud Design/methodology/approach\ud – The paper begins with a review of the characteristics of materiality and external assurance and an outline of the drivers for, and challeng...
Subjects
free text keywords: H1, HF5001_Business
Related Organizations

Eccles, R. G., Krzus, M.P., Rogers, J. ad “erafei, G. Materiality and Sustaiailit 'eportig “tadards Vol. 24 No. 2, pp. 8-14 “ae “., Elliso L. ad Parell P. Udersta dig iestet driers for UK sustaiale propert, Building Research and Information Vol. 35, No. 6, pp. 629-643 Warren-Mers, G. The value of sustainability in real estate: a review from a valuation perspective , Journal of Property investment and Finance, Vol. 38, No. 2, pp. 115- 144.

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