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Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Globally, urban planners and decision makers are pursuing place-based initiatives to develop and enhance urban infrastructure to optimise city performance, competitiveness and sustainability credentials. New discourses associated with big data, Building Information Modelling, SMART cities, green and biophilic thinking inform research, policy and practice agendas to varying extents. However, these discourses remain relatively isolated as much city planning is still pursued within traditional sectoral silos hindering integration. This research explores new conceptual ground at the Smart – Natural City interface within a safe interdisciplinary opportunity space. Using the city of Birmingham UK as a case study, a methodology was developed championing co-design, integration and social learning to develop a conceptual framework to navigate the challenges and opportunities at the Smart-Natural city interface. An innovation workshop and supplementary interviews drew upon the insights and experiences of 25 experts leading to the identification of five key spaces for the conceptualisation and delivery at the Smart-Natural city interface. At the core is the space for connectivity; surrounded by spaces for visioning, place-making, citizen-led participatorylearning and monitoring.The framework provides a starting point for improved discussions, understandings and negotiations to cover all components of this particular interface. Our results show the importance of using all spaces within shared narratives; moving towards ‘silver-green’ and living infrastructure and developing data in response to identified priorities. Whilst the need for vision has dominated traditional urban planning discourses we have identified the need for improved connectivity as a prerequisite. The use of all 5 characteristics collectively takes forward the literature on socio-ecological-technological relationships and heralds significant potential to inform and improve city governance frameworks, including the benefits of a transferable deliberative and co-design method that generates ownership with a real stake in the outcomes.

The purpose of this study is to provide a systematic literature review on taxonomy alignment methods in information science to explore the common research pipeline and characteristics.

The authors implement a five-step systematic literature review process relating to taxonomy alignment. They take on a knowledge organization system (KOS) perspective, and specifically examining the level of KOS on “taxonomies.”

They synthesize the matching dimensions of 28 taxonomy alignment studies in terms of the taxonomy input, approach and output. In the input dimension, they develop three characteristics: tree shapes, variable names and symmetry; for approach: methodology, unit of matching, comparison type and relation type; for output: the number of merged solutions and whether original taxonomies are preserved in the solutions.

The main research implications of this study are threefold: (1) to enhance the understanding of the characteristics of a taxonomy alignment work; (2) to provide a novel categorization of taxonomy alignment approaches into natural language processing approach, logic-based approach and heuristic-based approach; (3) to provide a methodological guideline on the must-include characteristics for future taxonomy alignment research.

There is no existing comprehensive review on the alignment of “taxonomies”. Further, no other mapping survey research has discussed the comparison from a KOS perspective. Using a KOS lens is critical in understanding the broader picture of what other similar systems of organizations are, and enables us to define taxonomies more precisely.

Synthesizing from the institutional theory and social network theory, this study investigates factors influencing green innovation performance in new ventures.

The findings show that the dimensions of internal social network; heterogeneous network and tie strength have significant positive effects on proactive environmental strategy based on a sample of 300 new ventures in China.

The results further support the mediating role of proactive environmental strategy on internal organizational networks and green innovation performance of new ventures. The study further investigated the moderating role of the regulatory quality as a dimension of institutional environment in China. The results show that the regulatory quality positively moderates the relationship between proactive environmental strategy and green innovation performance. Policy and managerial implications are further discussed.

Over the past 20 years, green innovation has increasingly attracted the attention of policymakers and scholars. However, most studies have focused on mature ventures, and little attention has been given to how newly established ventures attain green innovation performance.

The notion that disasters are not natural is longstanding, leading to a growing number of campaigns aimed at countering the use of the term “natural disaster.” Whilst these efforts are crucial, critical perspectives regarding the potential risks associated with this process are lacking, particularly in places affected by violent conflict. This paper aims to present a critical analysis of these efforts, highlighting the need to approach them with care.

The author draws upon insights and discussions accumulated over a decade of research into the relationship between disasters and conflict. The article includes a critical literature review on the disaster–conflict relationship and literature specifically addressing the idea that disasters are not natural. The analysis of field notes led to a second literature review covering topics such as (de) politicisation, instrumentalisation, disaster diplomacy, ethics, humanitarian principles, disaster risk reduction, peacebuilding and conflict sensitivity.

This analysis underscores the importance of advocating that disasters are not natural, especially in conflict-affected areas. However, an uncritical approach could lead to unintended consequences, such as exacerbating social conflicts or obstructing disaster-related actions. The article also presents alternatives to advance the understanding that disasters are not natural whilst mitigating risks, such as embracing a “do-no-harm” approach or conflict-sensitive analyses.

The author offers an innovative critical approach to advancing the understanding that disasters are not natural but socio-political. This perspective is advocated, especially in conflict-affected contexts, to address the root causes of both disasters and conflicts. The author also invites their peers and practitioners to prioritise reflective scholarship and practices, aiming to prevent the unintentional exacerbation of suffering whilst working towards its reduction.

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

Although not yet fully defined, natural wine represents a sector that has gained the widespread attention of final consumers and, therefore, also of the restaurant world, because of its promise of sustainability. The objective of this paper is to understand Italian haute cuisine's interest in natural wine, with the aim of analysing what qualifies this product as sustainable.

After introducing a theoretical framework based on the concept of natural wine, a brief paragraph is dedicated to consumer preferences; subsequently, the analysis focusses on a questionnaire given to restaurateurs to determine the impact that natural wine has had in the Italian context. The results try to identify the importance that restaurateurs give to the characteristics of natural wine and their propensity for using such wine in their own businesses.

The analysis, conducted on a sample of medium-high range restaurants, highlights their strong interest in natural wine, as a result of the final consumers' attitude towards wine with characteristics attributable to sustainability. The positive perception by restaurateurs is similar across Italy, both geographically and in terms of the size of the restaurant.

The originality of the work is the focus on the world of restaurants. To date, the literature on natural wine remains embryonic and always refers to the final consumer. This research is the first step in a broader study that will involve a greater number of restaurants, extending beyond Italy to all of Europe, with the aim of understanding the real development potential of natural wine.

The purpose of this study is to check the effectivity of plasma in the natural dyeing of polyester fabric using four natural dyes – Turkey red, Lac, Turmeric and Catechu using plasma and alum mordant. The surface modification on the polyester fabric by plasma along with the use of benign mordant alum is studied. The enhancement of dyeability in polyester fabric with natural dyes is the main focus. Due to surface modification, the wettability increases, which leads to better dye uptake. Better dye uptake and better dye adherence are the main objectives.

Plasma-mediated natural dyeing is the main design of this research work. The effect of plasma treatment on surface modification of synthetic fabric polyester and its subsequent effects on their dyeing with different natural dyes, namely, Turkey red, Lac, Turmeric and Catechu are studied. The dyeability was further enhanced by the use of alum as mordant. The main focus is on the betterment of natural dyeing of polyester fabric using sustainable natural dyes resources for dyeing and to reduce wastewater contamination from the usage of toxic additive chemicals for cleaner production.

Plasma-mediated and alum-mordanted dyeing method facilitated very good dyeability of all the four natural dyes, namely, Turkey red, Lac, Turmeric and Catechu. Color strength (K/S) values and fastness properties of plasma-treated samples were far better than untreated samples. The synergistic effect of plasma and alum mordanting has made natural dyeing of polyester very easy with very good fastness results. Natural dyeing of polyester after 2 min of plasma treatment showed excellent and desirable results. The process is also easy to be adapted by industries.

As polyester is hydrophobic, natural dyeing of polyester fabric is not very easy, but with plasma-mediated natural dyeing, it becomes a very facile dyeing method; thus, there are no limitations. Use of plasma has reduced the need for any chemical additives which are usually added during the dyeing process.

This process of natural dyeing of polyester fabric can be scaled up to industrial dyeing with natural dyes. Plasma pretreatment of the fabric followed by premordanting with alum has facilitated the natural dyeing well.

Use of plasma in place of chemical modifiers can be a green and environmentally friendly approach for sustainable coloration of polyester fabric, providing a clean wet processing for textiles dyeing.

The synergistic effect of plasma-mediated and alum-mordanted natural dyeing of polyester has not been attempted by any researcher. To the best of the authors’ knowledge, this is for the first time that pretreatment with atmospheric plasma followed by alum mordanting of polyester fabric has shown very good dye uptake and fastness properties as the dye molecules could penetrate well after 2 min of the plasma treatment.

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?

To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.

The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.

This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.

The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.

This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.

This study aims to track and integrate past research concerning how tourism might improve natural disaster management, detect thematic research areas and develop an agenda for future research.

Using a systematic literature review methodology, this research synthesises academic papers indexed in the Scopus, Web of Science and EBSCOhost (Hospitality & Tourism Complete) databases. A total of 34 articles published in peer-reviewed English journals were systematically selected for review and analysed using a thematic approach.

This review highlights a growing interest in the potential and value of tourism for disaster management. Eight key themes emerged in the review, including education and information communication about disasters; tourism facilities for disaster preparation; tourism resources in emergency conditions; livelihoods and economic recovery; disaster-related tourism attractions for recovery; destination re-branding and re-framing; community reinvigoration in tourism-driven disaster recovery; and special-interest tourism for recovery. A natural disaster management schematic empowered by tourism highlights tourism industry opportunities to positively impact the entire disaster management process.

To the best of the authors’ knowledge, this work offers the first systematic review of the research on how tourism might support multiple stages of natural disaster management. This study thus complements and enriches extant literature reviews on the nexus between tourism and disaster management. The framework presents timely guidelines for planners, developers and other key stakeholders to leverage tourism initiatives to improve disaster management outcomes.

本研究旨在追溯和整合以往研究中关于旅游业如何提升自然灾害管理的实践和发现, 明确主要研究领域并提出未来研究议程。

通过系统文献综述方法, 本研究综合了Scopus, Web of Science和EBSCOhost（Hospitality & Tourism Complete）数据库中索引的学术论文。共有34篇发表在同行评审的英文期刊上的文章被系统地筛选出来, 随后使用主题分析方法进行分析。

文献综述发现, 学者和行业实践者对旅游业在灾害管理方面的潜力和价值越来越感兴趣。综述分析发现了八个关键领域：灾害的教育和信息交流; 旅游设施用于备灾; 旅游资源用于紧急情况; 生计和经济复苏; 灾难相关的旅游吸引物; 灾难地品牌重塑和重构; 旅游业驱动的社区灾后重振; 灾后重建中的特殊兴趣旅游。本文设计了由旅游业赋权的自然灾害管理示意图, 突出了旅游业对整个灾害管理进程产生的积极影响和潜在机会。

本文首次系统地回顾了旅游业如何支持多个自然灾害管理阶段的相关研究。此项研究补充和丰富了关于旅游业与灾害管理之间关系的现有文献综述。该框架为规划者、开发商和其他主要利益相关者在利用旅游举措来改善灾害管理方面提供了及时的指导方针。

Este estudio identifica e integra las investigaciones anteriores sobre cómo el turismo podría mejorar la gestión de desastres naturales, detecta áreas temáticas de investigación y elabora una agenda para la investigación futura.

Usando una metodología de revisión sistemática de la literatura, esta investigación sintetiza artículos académicos indexados en las bases de datos Scopus, Web of Science y EBSCOhost (Hospitality & Tourism Complete). Se seleccionaron sistemáticamente un total de 34 artículos publicados en revistas inglesas con revisión por pares para su revisión y análisis mediante un enfoque temático.

Esta revisión pone de relieve el creciente interés por el potencial y el valor del turismo en la gestión de desastres. En la revisión surgieron ocho temas clave: la educación y la comunicación de información sobre desastres; instalaciones turísticas para la preparación ante desastres; recursos turísticos en condiciones de emergencia; medios de subsistencia y recuperación económica; atracciones turísticas relacionadas con los desastres para la recuperación; cambio de marca y replanteamiento del destino; revitalización de la comunidad en la recuperación de desastres impulsada por el turismo; y el turismo de interés especial para la recuperación. Un esquema de gestión de desastres naturales potenciado por el turismo pone de relieve las oportunidades de la industria turística para influir positivamente en todo el proceso de gestión de desastres.

Este trabajo ofrece la primera revisión sistemática de la investigación sobre cómo el turismo podría apoyar las múltiples etapas de la gestión de desastres naturales. Este estudio complementa y enriquece la bibliografía existente sobre el nexo entre el turismo y la gestión de desastres. El marco presenta directrices oportunas para que los planificadores, los promotores y otras partes interesadas clave aprovechen las iniciativas turísticas para mejorar los resultados de la gestión de desastres.