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
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...
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