Purpose The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are currently no clear standards or guidelines and little is known about it. The purpose of this paper is to examine the reporting and assurance practices for carbon emissions disclosures. Design/methodology/approach This study provides evidence on this market, with a sample that includes 13,419 firm-year observations across 58 countries between 2010 and 2017 from the Carbon Disclosure Project (CDP) database. Findings The results show that the demand for carbon emissions reporting comes mainly from North America, the UK and Japan. Recently, markets such as South Africa have also shown increased demand for carbon reporting. The data also shows that more firms are seeking assurance for their carbon emissions reports. Legitimacy, stakeholder and institutional theories are used to explain the findings of this study. Research limitations/implications The results have important implications for firms that produce carbon emissions disclosures, assurance service providers, legislators, regulators and the users of the reports and there should be more specific disclosure guidelines for level and scope of reporting. Originality/value Amongst the firms that do provide assurance on their carbon emissions reports, a majority do so using specialist assurance providers, with only limited assurance being provided. The results further show that a myriad of assurance frameworks is being used to assure the carbon emissions disclosures.

PurposeThe paper examines the nexus between agricultural exports and the performance of agricultural firms in Malaysia.Design/methodology/approachThe dynamic linkage is tested by using system GMM models and the period ranges from 2002 to 2016.FindingsThe results indicate that agricultural exports affect performance positively. However, agricultural raw materials have no significant impact on performance.Research limitations/implicationsThe agricultural exports in relation to sectoral performance needs to be considered in the future.Practical implicationsThe findings are important for policymakers to formulate policies that promote the agricultural sector. To put it differently, the policies may encourage investments in this sector. Also, the findings have substantial academic implications, bridging the gap between theory and empirical literature in the agricultural sector.Originality/valueThis work highlights the agricultural exports and their impacts on a firm's performance.

Applying a work-integrated learning frame, the chapter explores how this learning and teaching approach can be harnessed in ways that promote active learning in university higher education (HE) contexts. Arising from student, industry, and academic participant involvement in WIL experiences at an Australian public university business school, the chapter problematises the role academics and industry (supervisor, mentor, coach) play in aiding active learning through work-integrated learning frames. Following the presentation and discussion of survey data, the chapter concludes by offering WIL case studies and suggestions for academic and industry actors seeking to enable active learning and impactful work-integrated learning experiences.